
(US$ in millions)	March 31, 2022		December 31, 2021
Unrealized gains on derivative contracts, at fair value	$	3,152	$	1,630
Prepaid commodity purchase contracts (1)	372		186
Secured advances to suppliers, net (2)	334		375
Recoverable taxes, net	384		347
Margin deposits	957		569
Deferred purchase price receivable(3)	521		496
Marketable securities and other short-term investments(4)	264		520
Income taxes receivable	28		47
Prepaid expenses	415		380
Restricted cash	20		3
Other	220		198
Total	$	6,667	$	4,751

(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 March 31, 2022 and $3 million at December 31, 2021.

Interest earned on secured advances to suppliers of $6 million and $9 million for the three months ended March 31, 2022 and 2021, 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.