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i.

ii.

(a) In absence of predetermined in given market,


non-traded
debt securities maturing below
182 days should be treated as money market
instruments for the purpose of valuation.
(b) Such securities should be valued at amortized
purchase cost of investment plus accrued interest till
the date of acquisition and difference between
redemption value and purchase price spread over
remaining maturity period.
(a) Classification of Non Trade Debt instruments.
(b) All non-Government, investment grade debt
securities are valued at yield to maturity. The
detailed procedure for computation of YTM is
prescribed in SEBI Guidelines.
(c) In case of non-Government non-investment
grade non-performing debt securities, valuation is
based on norms.