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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 liability recognized arising from contingent consideration in a business combination.

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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).

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Net fair value of all derivative instruments designated as fair value hedging instruments.

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

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