Under the revised provision, RRBs must create Investment Fluctuation Reserve (IFR) from realized gains arising from the sale of investments, subject to the availability of net profit, until the reserve reaches at least 2% of the Held for Trading (HFT) and Available for Sale (AFS) portfolio. The minimum IFR requirement will now be assessed annually with reference to the book value of investments in the AFS and HFT categories as on the balance sheet date.