Any obligation under a guarantee contract that has any of the characteristics identified in FASB ASC paragraph 460–10–15–4 (Guarantees Topic), as may be modified or supplemented, and that is not excluded from the initial recognition and measurement provisions of FASB ASC paragraphs 460–10–15–7, 460–10–25–1, and 460–10–30–1.

A retained or contingent interest in assets transferred to an unconsolidated entity or a similar arrangement that serves as credit, liquidity, or market risk support to that entity for those assets.

Any obligation, including a contingent obligation, under a contract that would be accounted for as a derivative instrument except that it is both indexed to the company's own stock and classified in stockholders' equity in the company's statement of financial position and therefore excluded from the scope of FASB ASC Topic 815, Derivatives and Hedging, under FASB ASC subparagraph 815–10–15–74(a), as may be modified or supplemented.

Any contingent or other obligation arising out of a variable interest (as defined in the FASB ASC Master Glossary, as may be modified or supplemented), in an unconsolidated entity that is held by and is material to the company, where that entity provides financing, liquidity, market risk, or credit risk support to or engages in leasing, hedging, or research and development services with the company.