Regulation 47 - Valuation of investments - Securities and Exchange Board of India (Mutual Funds) Regulations, 1996

2 [ Valuation of investments. 47. The asset management company shall compute and carry out valuation of investments made by the scheme(s) of the mutual fund in accordance with the investment valuation norms specified in the Eighth Schedule and publish the same. ] ************** NOTES:- 1 Substituted by the SEBI (Mutual Funds) (Amendment) Regulations, 2012, w.e.f. 21-2-2012. Prior to its substitution, regulation 47 read as under; 47. Method of valuation of investments.─ Every mutual fund shall compute and carry out valuation of its investments in its portfolio and publish the same in accordance with the valuation norms specified in Eighth Schedule. 2. Substituted vide Notification No. SEBI/LAD-NRO/GN/2023/134 dated 26-06-2023 w.e.f. 01-01-2024 before it was read as, 1 [Valuation of investments 47. Every mutual fund shall ensure that the asset management company computes and carries out valuation of investments made by its scheme(s) in accordance with the investment valuation norms specified in Eighth Schedule, and publishes the same.]