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

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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 securities that an entity sells and agrees to repurchase at a specified date for a specified price.

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Amount of time deposit liabilities, including certificates of deposit.

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