Report the net market value, or fair value, of holdings of commercial property investments. For prudential reporting purposes a property investment exists where the investment (earnings and capital value) are dependent on the cash flows generated by the property through sale or rental income.Commercial property includes property such as office, retail (includes retail shops, restaurants, shopping centres), tourism and leisure (including hotels, motels and lodgings, recreational and sporting facilities, hotel developments, time-share developments and other hospitality industries).Exclude direct investments in property trusts (both listed and unlisted). 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.