
(US$ in millions)	September 30, 2022		December 31, 2021
Unrealized gains on derivative contracts, at fair value	$	2,484	$	1,630
Prepaid commodity purchase contracts (1)	254		186
Secured advances to suppliers, net (2)	305		375
Recoverable taxes, net	394		347
Margin deposits	596		569
Deferred purchase price receivable(3)	607		496
Marketable securities and other short-term investments(4)	90		520
Income taxes receivable	122		47
Prepaid expenses	548		380
Restricted cash	5		3
Other	328		198
Total	$	5,733	$	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 $6 million at September 30, 2022, and $3 million at December 31, 2021.

Interest earned on secured advances to suppliers of $4 million and $5 million for the three months ended September 30, 2022, and 2021, respectively, and $16 million and $18 million for the nine months ended September 30, 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.


(US$ in millions)	September 30, 2022		December 31, 2021
Foreign government securities	$	39	$	261
Corporate debt securities	10		158

Equity securities	26		60
Other	15		41
Total	$	90	$	520

As of September 30, 2022, and December 31, 2021, $73 million and $479 million, respectively, of marketable securities and other short-term investments were recorded at fair value. All other investments were recorded at cost, and due to the short-term nature of these investments, their carrying values approximated their fair values. For the three months ended September 30, 2022, and 2021, unrealized losses of $9 million and unrealized gains of $42 million, respectively, have been recognized in Other income (expense) - net for investments held at September 30, 2022, and 2021. For the nine months ended September 30, 2022 and 2021, unrealized losses of $123 million and