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<h1>Debt securities under portfolio investment: foreign-held money market instruments and non-participating preference shares require nominal-value reporting in bonds and notes.</h1> Debt securities for portfolio investment comprise money market instruments, bonds and other debt instruments held by non-resident investors not reported under FDI or direct investment categories; non participating preference shares and debentures held by foreign investors without equity holdings must be reported in Bonds & Notes of the portfolio investment return at nominal value via the Annual Return on FLA reporting system.