Marketable Securities, Unrealized Gain (Loss)

This item represents the total unrealized gain (loss) included in earnings for the period as a result of holding marketable securities categorized as trading, including the unrealized holding gain or loss of held-to-maturity securities transferred to the trading security category and the cumulative unrealized gain or loss which was included in other comprehensive income (a separate component of shareholders'' equity) for available-for-sale securities transferred to trading securities during the period. Additionally, this item would include any losses recognized for other than temporary impairments of the subject investments in debt and equity securities.