Report the net market value, or fair value, of debt securities that are classified as bonds, notes, commercial paper or promissory notes. These are written promises to pay a specified sum of money on demand or at a specified future date. They may be secured or unsecured with interest payable over the term to maturity or on maturity.This amount does not include bills of exchange or bank certificates of deposit.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.