Report the net of all other movements in debt securities other than acquisition and disposal transactions. This amount excludes those debt securities classified as securitised instruments.These 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.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.Securitised instruments represent securities using specifically selected assets (eg. mortgages, receivables) to provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors. These forms of securities are usually issued by a Special Purpose Vehicle (SPV).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.