This is a balancing item in the list in which it is being used.Report the net market value, or fair value, of debt securities other than those classified as any of the following:     - Bills of Exchange;     - Certificates of Deposit issued by banks; or     - Bonds, notes, commercial paper or promissory notes.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.Bills of Exchange are unconditional orders drawn (issued) by one party, sent to another party for acceptance and made out to, or to the order of, a third party, or to bearer. It is a negotiable instrument that binds each endorser of the bill to pay on redemption should the acceptor fail to do so. These securities are issued at a discount to face value.     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.     Notes are unconditional promises in writing made by one party to another, signed by the maker, engaging to pay on demand or at a fixed or determinable future time a sum certain in money for or to the order of a specified person or to bearer. It does not bind any other party to payment on redemption. These securities are issued at a discount to face value.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.