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NAV Disclosure Mandate for Security Receipts

Live · in forceNo withdrawal recorded as of 22 Jun 2026. Reviewed by Vikram Jain; always verify against the official RBI source below.
Issued by RBI: 28 May 2007  ·  Decoded by BankPulse: 21 Jun 2026, 04:00 IST
⏱ ~1 min read
📄 Official RBI source ↗
Quick answerRBI mandates SC/RCs to periodically declare NAV of Security Receipts for QIBs, effective immediately from May 28, 2007, ensuring investment value transparency.

What changed

RBI issued guidelines requiring all registered Securitisation Companies/Reconstruction Companies to declare the Net Asset Value of Security Receipts at periodic intervals. This is a new disclosure requirement aimed at informing Qualified Institutional Buyers about their investment value.

What it means for you

Banks and lenders investing in Security Receipts will now receive regular NAV updates, improving transparency and risk assessment. SC/RCs must implement systems to calculate and disclose NAV periodically, increasing operational compliance.

What you must do

Who it affects

All registered Securitisation Companies, All registered Reconstruction Companies, Qualified Institutional Buyers investing in Security Receipts

What is the purpose of this NAV disclosure requirement?

To enable Qualified Institutional Buyers to know the value of their investment in Security Receipts issued by SC/RCs.

When do these guidelines come into effect?

These guidelines come into force with immediate effect from May 28, 2007.

Who is required to comply with these guidelines?

All Securitisation Companies and Reconstruction Companies registered with RBI under the SARFAESI Act, 2002.

Track this rule
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AI-drafted · 3-model AI consensus fact-check · under the editorial review of Vikram Jain · decoded & published by BankPulse · 21 Jun 2026, 04:00 IST
Official RBI source: https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=3557&Mode=0 — Plain-English summary by BankPulse (bankpulse.ai), reviewed by Vikram Jain. Independent platform, not affiliated with the Reserve Bank of India; never reproduces RBI text verbatim.