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Fair value portion of debt instrument payable, including, but not limited to, notes payable and loans payable.

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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).

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Fair value portion of asset contracts related to the exchange of different currencies, including, but not limited to, foreign currency options, forward contracts, and swaps.

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Fair value portion of liability contracts related to the exchange of different currencies, including, but not limited to, foreign currency options, forward (delivery or nondelivery) contracts, and swaps entered into.

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Fair value portion of contractual arrangement with a lender under which borrowings can be made up to a specific amount at any point in time.

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Fair value portion of loan receivable, including, but not limited to, mortgage loans held for investment, finance receivables held for investment, policy loans on insurance contracts.

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Fair value portion of notes payable.

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Amount of cash restricted as to withdrawal or usage. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits.

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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Redeemable OP Unit holder Interests

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