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Fair value portion of probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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Amount of investment in debt and equity securities categorized neither as held-to-maturity nor trading.

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Amount of liability recognized arising from contingent consideration in a business combination.

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Fair value of obligations measured on a recurring basis.

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Fair value as of the balance sheet date of interest rate derivative assets, which includes all such derivative instruments in hedging and nonhedging relationships that are recognized as assets.

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Fair value of financial and nonfinancial obligations.

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Fair value portion of other assets.

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Fair value portion of other liabilities.

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Amount of investments in debt and equity securities and other forms of securities that provide ownership interests classified as trading.

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