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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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No definition available.

Fair value of financial and nonfinancial obligations.

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Value of outstanding derivative securities that permit the holder the right to purchase securities (usually equity) from the issuer at a specified price.

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