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For each line item in the statement of financial position, the amounts of gains and losses from fair value changes included in earnings.

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-Publisher FASB
-Name Accounting Standards Codification
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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.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
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Amount, before valuation allowance, of financing receivable classified as held-for-sale.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 45
-Paragraph 2
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 948
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-Section 45
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Fair value portion of other assets.

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