Unrealized Gain (Loss) on Investments

The net change in the difference between the fair value and the carrying value, or in the comparative fair values, of investments, not including unrealized gains or losses on securities separately or otherwise categorized as trading, available-for-sale, or held-to-maturity, held at each balance sheet date and included in earnings for the period.

• Unrealized Gain (Loss) on Derivatives and Commodity Contracts
• Unrealized Gain (Loss) on Securities