The entire investment portfolio of the banks should be classified under three categories
(a) Held to Maturity
(b) Available for Sale and
(c) Held for Trading.
However, in the balance sheet, the investments will continue to be disclosed as
per the following existing six classifications:
(a) Government securities,
(b) Other approved securities,
(c) Shares,
(d) Debentures and Bonds,
(e) Subsidiaries/ joint ventures, and
(f) Others (CP, Mutual Fund Units, etc.)
