. 45 , guarantor 2019s accounting and disclosure requirements for guarantees , including guarantees of indebtedness of others , an interpretation of fasb statements no . 5 , 57 , and 107 and rescission of fasb interpretation no . 34 . this interpretation expands the disclosure requirements of guarantee obligations and requires the guarantor to recognize a liability for the fair value of the obligation assumed under a guarantee . in general , fin no