This is the value, as at the relevant date, for the value of debt securities at the reporting date. These are transferable instruments evidencing a relationship of indebtedness. They are characterised by having a definable return that is not based on the economic performance of the issuing entity. The value of this item is to be determined in accordance with relevant Australian Accounting Standards. 

The items to be included are balance sheet holdings of debt securities. The value includes interest and principal in arrears where appropriate.
                                                                                                                          
Holdings of debt securities comprise all negotiable short- and long-term debt instruments (including negotiable certificates of deposit) and those debt securities held in the reporting parties' own name but on behalf of third parties as part of trustee business. Debt securities held on a purely custodial basis for customers and debt securities acquired in the context of securities lending transactions without cash collateral should not be included in the data on holdings of debt securities. It is recognised that the borrowing of securities that are subsequently sold to third parties may result in negative holdings of securities.