Section 145A(iv)

(iv) the inventory being securities other than those referred to in clause ( iii), shall be valued at lower of actual cost or net realisable value in accordance with the income computation and disclosure standards notified under sub -section ( 2) of section 145: Provided that the inventory being securities held by a scheduled bank or public financial institution shall be valued in accordance wit h the income computation and disclosure standards notified under sub -section ( 2) of section 145 after taking into account the extant guidelines issued by the Reserve Bank of India in this regard: Provided further that the comparison of actual cost and net realisable value of securities shall be made category -wise.