Non-SLR Investment Portfolio
(i) The composition of issuer of Non SLR investments should be disclosed in notes to account categorizing the issuer into PSUs, FIs, Banks, Private Corporates, Subsidiaries/Joint Ventures and Others.
(ii) The Grand total of the issuer wise details of Non-SLR investment should tally with the total of Investments included under the following categories in Schedule 8 to the balance sheet:
a. Shares
b. Debentures & Bonds
c. Subsidiaries/joint ventures
d. Others
(iii) The investments held with each category of issuer should be classified into extent of private placement, below investment grade security, unrated securities and unlisted securities. Amounts reported under the above classification may not be mutually exclusive.
(iv) Provision held towards depreciation of investments should be shown separately.
(v) The movement in gross non-performing Non-SLR investments (i.e. securities other than government and other approved securities) should also be disclosed separately along with total provision thereof.