
(US$ in millions)	September 30, 2021		December 31, 2020
Unrealized gains on derivative contracts, at fair value	$	2,032	$	3,555
Prepaid commodity purchase contracts (1)	252		174
Secured advances to suppliers, net (2)	318		380
Recoverable taxes, net	319		385
Margin deposits	538		817
Marketable securities and other short-term investments(4)	451		346
Deferred purchase price receivable(3)	544		177
Income taxes receivable	55		27
Prepaid expenses	323		231
Restricted cash	23		29
Other	201		147
Total	$	5,056	$	6,268

(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 soybean farmers, 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 activities. 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 $4 million at September 30, 2021 and $2 million at December 31, 2020.

Interest earned on secured advances to suppliers of $5 million and $6 million for the three months ended September 30, 2021 and 2020, respectively, and $18 million and $24 million for the nine months ended September 30, 2021 and 2020, 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 5- Trade Accounts Receivable and Trade Receivable Securitization Program).

(4) 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, 2021		December 31, 2020
Foreign government securities	$	231	$	207
Corporate debt securities	154		136

Equity securities	50		—
Other	16		3
Total	$	451	$	346

As of September 30, 2021 and December 31, 2020, $431 million and $343 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, 2021 and 2020, unrealized gains of $42 million and $4 million, respectively, have been recorded and recognized in Other income (expense) - net for investments held at September 30, 2021 and 2020. For the nine months ended September 30, 2021 and 2020, unrealized gains of $60 million and $16 million, respectively, have been recorded and recognized in Other income (expense) - net for investments held at September 30, 2021 and 2020.