SEBI指示共同基金根据Ind AS 113按收益率对AT-1债券进行估值。 SEBI directs mutual funds to value AT-1 bonds on a yield-to-call basis under Ind AS 113.
印度证券和交易委员会(SEBI)已指示共同基金对AT-1债券按收益率计算价值,并符合Ind AS 113下基于市场的计量原则。 India's Securities and Exchange Board of India (SEBI) has directed mutual funds to value AT-1 bonds on a yield-to-call basis, aligning with the principles of market-based measurement under Ind AS 113. AT-1债券是银行发行的永久债券,有号召选择权,允许发行人在一个特定时期后赎回投资者。 AT-1 bonds are perpetual bonds issued by banks, with a call option allowing the issuer to redeem investors after a specific period. 这种新方法可能会增加对这些工具的需求,帮助银行筹集核心股本资本。 This new methodology may increase demand for these instruments and help banks raise core equity capital.