Report the net market value, or fair value, of both negotiable and non-negotiable bank certificates of deposit. Certificates of Deposit are certificates issued by a bank or other financial institution that indicate a specified sum of money has been deposited at the issuing depository institution.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.