The value of derivative instruments in a liability position, that meet the international economic statistical reporting requirements as prescribed by the 2008 System of National Accounts (SNA 2008) and Balance of Payments Manual 6 (BPM6). SNA 2008 derivative contracts in a liability position are those: with a negative mark to market value at the end of the quarter; or that matured during the quarter with a negative mark to market value (requiring a net payment on settlement).This is a divergence in reporting requirements from Australian Accounting Standards Board (AASB). Assets and liabilities of derivatives are reported separately on a gross basis, no netting or offsetting. Exclude employee stock options. Exclude buy-sellback and sell-buyback transactions.Refer to Reporting Practice Guide RPG 701.0 ABS/RBA Reporting Concepts for the EFS Collection.