Report the net of all other movements, other than acquisition and disposal transactions in debt securities 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.These other movements would not involve the exchange of valuable consideration between counterparties. This may include adjustments and/or changes arising from the revaluation increments and decrements of the debt securities, or income accrued on discount securities. Where this results in a net decrease in the net market value of debt securities, then report a negative figure.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. 

Report other changes in net market value from the beginning of the reporting period other than 'net transactions', such as revaluation increments and decrements in net market value or income accrued on discount securities.