Module: | SLR, REITs & FVTPL Mandates
Q9: Which of the following instruments is explicitly REQUIRED to be classified under the Fair Value through Profit and Loss (FVTPL) category because it does not qualify for HTM or AFS?
✅ Correct Answer: B
The regulations provide a list of securities that fail HTM/AFS criteria and must be FVTPL.
This includes investments in Mutual Funds, Alternative Investment Funds, REITs, and InvITs.
Understanding the HTM vs AFS vs FVTPL distinction is crucial for acing these Investment Classification MCQs.
This includes investments in Mutual Funds, Alternative Investment Funds, REITs, and InvITs.
Understanding the HTM vs AFS vs FVTPL distinction is crucial for acing these Investment Classification MCQs.