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Fair value, before effects of master netting arrangements, of a financial asset or other 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 assets not subject to a master netting arrangement and elected not to be offset.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 320
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-Paragraph 5C
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Topic 210
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 210
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Fair value of the assets less the liabilities of a derivative or group of derivatives.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
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