Disclosure Requirements
Investments of banks should be disclosed as per following 6 classifications:
(i) Governments Securities;
(ii) Other Approved Securities;
(iii) Shares (both equity as well as preference);
(iv) Debentures and Bonds;
(v) Subsidiaries/ Joint Ventures/ Associates;
(vi) Other investments, such as, Commercial Papers, Certificate of Deposits, Security Receipts (SR), Pass Through Certificates (PTC), Units of Mutual Funds, Venture Capital Funds, Real Estate Funds, etc.
However, banks are not permitted to make investments in immovable properties for earning rentals, though it can gainfully deploy any business premises, which is not being used for the business. Thus, banks will not have immovable properties as part of their investment portfolio. (Section 6 of Banking Regulation Act, 1949)