Capital
Sharcs'Listcd
Secutities'Units/Zcro
Coupon Bonds
All Other Assets
Short Term,
ifholding
period of the
asset is less
thaniequal to
12 months
Long Term, if
holding period
Of the asset is
more than
12 months.
Short Term, if
holding period
or the asset is
less than/cqua I
to 36 months
Long Term. if
holding period
Of the asset
more than
36 months.
7.2 term 'Transfer includes Sale, Exchange, Relinquishment
and/or Extinguishment of rights in Capital Asset.
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