Holdings of Debt Securities
The items to be included are balance sheet holdings of debt securities. The value includes interest and principal in arrears where appropriate.
                                                                                                                          
Holdings of debt securities comprise all negotiable short- and long-term debt instruments (including negotiable certificates of deposit) and those debt securities held in the reporting parties' own name but on behalf of third parties as part of trustee business. Debt securities held on a purely custodial basis for customers and debt securities acquired in the context of securities lending transactions without cash collateral should not be included in the data on holdings of debt securities. It is recognised that the borrowing of securities that are subsequently sold to third parties may result in negative holdings of securities.

Debt securities

Debt securities held
It includes: negotiable certificates of deposit; bills of exchange; and hybrid securities treated as liabilities under accounting standards. Exclude: non-negotiable certificates of deposit; and hybrid securities treated as equity under accounting standards. Report position net of short sales.

Debt securities held - market value
It includes: negotiable certificates of deposit; bills of exchange; and hybrid securities treated as liabilities under accounting standards. Exclude: non-negotiable certificate of deposits; and hybrid securities treated as equity under accounting standards.  
All securities must be reported at their market value, irrespective of how these instruments are classified on the reporting entity's balance sheet and/or how they are typically valued under accounting standards.

Debt securities held

Debt Securities - Net Market Value

Debt Securities - Net Market Value