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Fair value portion of probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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Amount before tax of foreign currency transaction realized and unrealized gain (loss) recognized in the income statement.

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Fair value portion of guarantee, including, but not limited to, financial standby letter of credit, fair value guarantee, guarantee of collection of scheduled contractual cash flows from financial assets, and contracts that contingently require the guarantor to make payments or perform services.

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Amount of income (expense) related to nonoperating activities, classified as other.

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