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Fair value portion of borrowing which can be exchanged for a specified number of another security at the option of the issuer or the holder, for example, but not limited to, the entity's common stock.

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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Carrying amount of long-term convertible debt as of the balance sheet date, net of the amount due in the next twelve months or greater than the normal operating cycle, if longer. The debt is convertible into another form of financial instrument, typically the entity's common stock.

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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Fair value of crypto asset classified as current. Excludes crypto asset held for platform user.

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Fair value of financial and nonfinancial obligations.

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Value of outstanding derivative securities that permit the holder the right to purchase securities (usually equity) from the issuer at a specified price.

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Profusa, Inc. 10-Q