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Fair value portion of borrowing which can be exchanged for a specified number of another security at the option of the issuer or the holder, for example, but not limited to, the entity's common stock.

No definition available.

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Fair value of investment in debt security measured at amortized cost (held-to-maturity).

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Fair value portion of investment securities, including, but not limited to, marketable securities, derivative financial instruments, and investments accounted for under the equity method.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
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- References

No definition available.

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Fair value portion of notes payable.

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Carrying value as of the balance sheet date, including the current and noncurrent portions, of collateralized debt obligations (with maturities initially due after one year or beyond the operating cycle, if longer). Such obligations include mortgage loans, chattel loans, and any other borrowings secured by assets of the borrower.

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Carrying value, as of the balance sheet date, of securities sold under agreements to repurchase where the transferor maintains effective control over the assets, accounting for them as secured debt.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 860
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