Regarding mark-to-market revaluation of floating rate treasury bond held under HFT category by banks

DMD Circular Letter No. 11
The scheduled banks must use secondary market yield for the MTM revaluation of treasury bonds classified as HFT. Additionally, for Floating Rate Treasury Bonds (FRTBs), the MTM revaluation should consider the 91-day BCR (Bangladesh Compounded Rate) and the spread determined by the BB’s auction committee.