What does “includes $A and $B at fair value” mean?

Question

On a balance sheet, what does “includes $A and $B at fair value” mean?

For example in a balance sheet:

Investments (Includes $A and $B at fair value, and $C and $D pledged as collateral): $E

I know what fair value is, but why are there two dollar amounts listed in the parenthesis? And sometimes the sum of $A and $B is greater than $E as well.

In: 1

Answer 1

It means that on the balance sheet, $A and $B are valued at their fair market prices

The dollar amounts in the parenthesis show the specific values of $A and $B

Sometimes the sum of $A and $B may be greater than the total value of $E due to other factors being taken into account.