This is a balancing item in the list in which it is being used.Report, the net market value, or fair value, plus the value of accrued income, of any asset that has been classified as an investment asset, other than:- Cash;- Property;- Equities;- Interest bearing securities; or- LoansNet 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.