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.

Amount of gain (loss) recognized in income from liability measured at fair value on recurring basis using unobservable input (level 3).

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