RBI Investment Portfolio Management for Banks Directions FAQs: Frequently Asked Questions (FAQs) has been released to clarify its ‘Reserve Bank of India (Classification, Valuation and Operation of the Investment Portfolio of Commercial Banks) Directions, 2023’. The FAQs cover topics such as the classification of bonds with put options under the Held-To-Maturity (HTM) category, the determination of fair value for investments at initial recognition, the amortization of discounts or premiums on securities with call or put options, and the classification of instruments received from the conversion of principal or interest. (RBI Notification 10/2025 Dated 01/04/2025)