No definition available.

Tabular disclosure of gains and losses on derivative instruments included in an entity's trading activities.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4F
-Subparagraph (a),(b)
-URI http://asc.fasb.org/extlink&oid=121590274&loc=SL5624186-113959

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 55
-Paragraph 184
-URI http://asc.fasb.org/extlink&oid=121582272&loc=SL5634876-113961

Tabular disclosure of financial instruments held by a broker-dealer for its own account (proprietary securities) for trading or investment purposes that are carried at fair value including securities sold, not yet purchased.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 940
-SubTopic 320
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=35711157&loc=d3e42546-110969