- DefinitionAggregate net gain and losses (whether realized or unrealized) on all derivative instruments held for trading purposes whether or not settled physically.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 45
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480463/815-10-45-9
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4F
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480434/815-10-50-4F
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