
(US$ in millions)	September 30, 2020		December 31, 2019
Unrealized gains on derivative contracts, at fair value	$	2,258	$	927
Prepaid commodity purchase contracts (1)	303		153
Secured advances to suppliers, net (2)	339		346
Recoverable taxes, net	322		476
Margin deposits	654		285
Marketable securities, at fair value, and other short-term investments	294		393
Deferred purchase price receivable(3)	118		105
Income taxes receivable	27		37
Prepaid expenses	200		221
Other	214		170
Total	$	4,729	$	3,113

(1) Prepaid commodity purchase contracts represent advance payments against contracts for future deliveries of specified quantities of agricultural commodities.

(2) The Company provides cash advances to suppliers, primarily Brazilian farmers of soybeans, to finance a portion of the suppliers’ production costs. The Company does not bear any of the costs or operational risks associated with the related growing crops. The advances are largely collateralized by future crops and physical assets of the suppliers, carry a local market interest rate, and settle when the farmers' crops are harvested and sold. The secured advances to farmers are reported net of allowances of $1 million at September 30, 2020 and $1 million at December 31, 2019.

Interest earned on secured advances to suppliers of $6 million for the three months ended September 30, 2020 and 2019, and $24 million and $19 million for the nine months ended September 30, 2020 and 2019, respectively, is included in Net sales in the condensed consolidated statements of income.

(3) Deferred purchase price receivable represents additional credit support for the investment conduits in the Company’s trade receivables securitization program (see Note 6 - Trade Accounts Receivable and Trade Receivable Securitization Program).

Marketable Securities and Other Short-Term Investments - The Company invests in foreign government securities, corporate debt securities, deposits, equity securities, and other securities. The following is a summary of amounts recorded in the Company's condensed consolidated balance sheets as marketable securities and other short-term investments.


(US$ in millions)	September 30, 2020		December 31, 2019
Foreign government securities	$	129	$	212
Corporate debt securities	151		161

Equity securities	—		14
Other	14		6
Total	$	294	$	393

As of September 30, 2020 and December 31, 2019, $280 million and $387 million, respectively, of marketable securities and other short-term investments are recorded at fair value. All other investments are recorded at cost, and due to the short-term nature of these investments, their carrying values approximate their fair values. For the three months ended September 30, 2020 and 2019, unrealized gains of $4 million and $27 million, respectively, have been recorded and recognized in Other income (expense) - net for investments held at September 30, 2020 and 2019. For the nine months ended