Section 22(ii) in The Reserve Bank Of India General Regulations, 1949
(ii)The investments of the Issue Department in securities shall be valued at rates not exceeding the market rates as at the close of business on every Friday and also on the last working day of the month of June every year, provided that any fall or reduction in the market price of a security may, to avoid petty adjustments, be disregarded if the extent of the fall or reduction is less than two percent of the holding price of the security.
