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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 security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).

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Fair value portion of investments accounted under the equity method.

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Amount of investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI), classified as current.

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Fair value of financial obligations, including, but not limited to, debt instruments, derivative liabilities, federal funds purchased and sold under agreements to repurchase, securities loaned or sold under agreements to repurchase, financial instruments sold not yet purchased, guarantees, line of credit, loans and notes payable, servicing liability, and trading liabilities.

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Value of outstanding derivative securities that permit the holder the right to purchase securities (usually equity) from the issuer at a specified price.

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