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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 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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Sales-Type Lease, Net Investment in Lease, Fair Value Disclosure

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