https://yourcareerheights.com/?news=prudential-norms-for-classification-valuation-and-operation-of-investment-portfolio-by-banks-spreading-of-mtm-losses-and-creation-of-investment-fluctuation-reserve-ifr
Prudential Norms for Classification, Valuation and Operation of Investment Portfolio by Banks – Spreading of MTM losses and creation of Investment Fluctuation Reserve (IFR)