Report the net market value, or fair value, of deposits, placements, loans and advances, and debt securities. This includes, but is not limited to:- Interest-rate related cash and investments of the entity;- Debt securities (e.g. bills of exchange, certificates of deposit, commercial paper, promissory notes, Treasury Bonds, securitised instruments); and- Deposits, placements, loans and advances.This excludes:- Holding of units in unit trusts such as a cash management trust.A debt security is a transferable instrument evidencing a relationship of indebtedness. It is characterised by having a definable income stream that is not based on the economic performance of the issuing entity.If the entity holds listed notes/hybrid securities which have characteristics of a debt security & an equity security, these securities should be classified in the same manner as they appear in the entity's audited financial statements.Net market value or fair value is the amount which could be expected to be received from the disposal of an asset in an orderly market; or in an arm's length transaction between knowledgeable, willing parties; after deducting costs expected to be incurred in realising the proceeds of such a disposal.