Investments in equity securities as of June 30, 2011 and December 31, 2010 are summarized based on the primary industry of the investee in the table below (in millions).

	Cost Basis		Unrealized Gains		Unrealized Losses			Fair Value
June 30, 2011
Banks, insurance and finance	$	15,562	$	10,334	$	(688	)	$	25,208
Consumer products		13,227		13,607		—			26,834
Commercial, industrial and other		10,716		4,830		(3	)		15,543
	$	39,505	$	28,771	$	(691	)	$	67,585


December 31, 2010
Banks, insurance and finance	$	15,519	$	9,549	$	(454	)	$	24,614
Consumer products		13,551		12,410		(212	)		25,749
Commercial, industrial and other		6,474		4,682		(6	)		11,150
	$	35,544	$	26,641	$	(672	)	$	61,513

Investments in equity securities are reflected in the Consolidated Balance Sheets as follows (in millions).

	June 30,		December 31,
	2011		2010
Insurance and other	$	66,364	$	59,819
Railroad, utilities and energy *		727		1,182
Finance and financial products *		494		512
	$	67,585	$	61,513

*	Included in Other assets.