CA-4.2.8
Debt securities (both fixed and variable interest securities) issued by, or guaranteed by, governments rated investment grade, or public authority with
(a) In the case of listed securities , the closing market quotation or the latest available market quotation;
(b) In the case of securities which are not transferable, the amount payable on surrender or redemption of such securities as at the date the security is being valued; and
(c) In any other case, the amount which would reasonably be paid by way of consideration for an immediate transfer or assignment thereof.
Amended: January 2007