This is the value as at the relevant date of the net market value, or fair value, of in-house assets, as determined in accordance with the Superannuation Industry (Supervision) Act.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.