11.3 Examples of Financial Instruments Subject to the Disclosure Requirements of ASC 825-10-50-10

The following are examples of financial instruments that are subject to the fair value disclosure requirements of ASC 825-10-50-10 (i.e., financial instruments of public business entities that are not measured at fair value but for which fair value disclosures are required):

• Cash equivalents and short-term investments.
• Investment securities.
• Long-term investments.
• Loan receivables.
• Note receivables.
• Long-term receivables.
• Short-term debt.
• Long-term debt.
• Long-term payables.
• Commitments to extend credit.
• Standby letters of credit.
• Written financial guarantees.
• Foreign currency contracts.
• Tender option bonds.
• Repurchase agreements.
• Reverse repurchase agreements.
• Treasury rolls.
• Mortgage dollar rolls.
• Lines of credit.
• Variable-rate demand preferred shares.
• Variable-rate muni term preferred shares.