This element represents the fair value of trading securities included in the Marketable Securities caption in the statement of financial position.

This element represents the fair value of trading securities included in the Other Assets caption in the statement of financial position.

For trading securities held as of the balance sheet date, this amount represents the difference between the fair value of trading securities and their cost basis (unrealized holding gain or loss). Trading securities are bought and held principally for the purpose of selling them in the near term (thus held for only a short period of time) and such unrealized holding gain or loss is included in earnings for the period.

The total of financial instruments that are bought and held principally for the purpose of selling them in the near term (thus held for only a short period of time) or for debt and equity securities formerly categorized as available-for-sale or held-to-maturity which the entity held as of the date it opted to account for such securities at fair value. An enterprise may also categorize such a security as trading without the intent to sell it in the near term assuming the decision to categorize the security as trading occurred at acquisition; this is the reason why the trading category of investments in debt and equity securities are bought and sold "principally" for sale in the near term. Transfers into and out of the trading category should be rare. Such financial instruments that are held as of the reporting date are measured at fair value with unrealized holding gains and losses (the difference between fair value and the previously reported carrying amount) included in earnings.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 29

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 13

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Implementation Guide (Q and A)
-Number FAS115
-Paragraph 35

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 12
-Subparagraph a