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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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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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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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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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Fair value of financial and nonfinancial obligations.

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Fair value amount of the specified investment category of assets maintained in separate accounts as of the balance sheet date.

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Amount of investments including trading securities, available-for-sale securities, held-to-maturity securities, and short-term investments classified as other and current.

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Amount of investment in debt security measured at fair value with change in fair value recognized in net income (trading) and investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI).

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