This is the value, as at the relevant date, of all assets of the reporting party that are not designated as "Loans and Advances" or "Debt Securities".                                                                                                                                                       Debt securities are transferable instruments evidencing a relationship of indebtedness. It is characterised by having a definable return that is not based on the economic performance of the issuing entity.Loans and Advances are, for the purposes of this item, defined as those financial assets listed below:- any financial assets that are created through the lending of funds by a creditor (lender) to a debtor (borrower) and that are not represented by negotiable securities, including interbank borrowings, loans and inter-office balances; - foreign trade-related credits; - holdings of international notes and coins that are in circulation- international loans granted and deposits made on a trust basis- Sale and repurchase transactions (repos)- financial leases - promissory notes- non-negotiable debt securities-  endorsement liabilities arising from bills rediscounted abroad- subordinated loans (including subordinated non-negotiable debt securities)- Loans which have become negotiable de facto should be classified under debt securities (For doing so there needs to be evidence of a secondary market trading.)