Financial Position 1 Assets Debt Securities Amount This is the value, as at the relevant date, for debt securities which are financial instruments that evidence the issuer's promise to repay the principal at face value upon maturity. Includes: bills of exchange, commercial paper and bonds. Assets Financial Instrument Exposure Amount This is the value, as at the relevant date, of the face value of a financial instrument. Assets Gross Positive Market Amount This is the value, as at the relevant date, for all assets resulting from the aggregate amount of all exposures with a positive market value. Assets Loans And Placements Amount This is the value, as at the relevant date, for borrowings which are not evidenced by the issue of debt securities (loans) and account balances with institutions not regarded as deposit-taking institutions (placements). Assets Securities Purchased Under Agreements To Resell And Stock Borrowing Amount This is the value, as at the relevant date, for securities (debt) held under resale agreements and stocks (shares) borrowed. Equity Shares Only Amount This is the value, as at the relevant date, for securities, which represent ownership of part of a company, known as shares. Liabilities Accrued Benefits Over Under Funded Amount This is the value, as at the relevant date, for the amount of excess or deficiency in net assets that is due to over or under funding in defined benefit plans. Liabilities Gross Negative Market Amount This is the value, as at the relevant date, for all liabilities resulting from the aggregate amount of all exposures with a negative market value. Liabilities Loans And Placements Amount This is the value, as at the relevant date, for loans which are not evidenced by the issue of debt securities and account balances with institutions not regarded as deposit-taking institutions (placements). Liabilities Securities Sold Under Agreements To Repurchase And Stock Lending Amount This is the value, as at the relevant date, for securities (debt) sold under repurchase agreements and stocks (shares) loaned.