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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 debt 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, before effects of master netting arrangements, of a financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes assets elected not to be offset. Excludes assets not subject to a master netting arrangement.

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Fair value, after the effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes liabilities not subject to a master netting arrangement and not elected to be offset.

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Fair value of financial and nonfinancial obligations.

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Fair value of an asset representing net future revenue from contractually specified servicing fees, late charges, and other ancillary revenues, in excess of future costs related to servicing arrangements.

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Amount of investments in debt securities classified as trading.

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