Bank Promotion Exam Guide

Banking Awareness | Banking Knowledge | for all Bank Exams

Module: | Primary Categories & SPPI Rules

Q7: Which of the following is a mandatory condition for classifying a security under the Available for Sale (AFS) category?

A
The security is acquired with the sole objective of selling it within 90 days.
B
The security is acquired with an objective that is achieved by both collecting contractual cash flows and selling securities.
C
The security is an equity instrument held for trading purposes.
D
The security is a derivative instrument used for hedging.
✅ Correct Answer: B
The defining characteristic of the Available for Sale (AFS) category is the "dual objective" business model.
To qualify, a security must be acquired with an objective that is achieved by both collecting contractual cash flows and selling the securities, a distinction vital for solving Investment Classification MCQs.