
(US$ in millions)	March 31, 2023		December 31, 2022
Unrealized gains on derivative contracts, at fair value	$	1,924	$	1,597
Prepaid commodity purchase contracts (1)	288		254
Secured advances to suppliers, net (2)	330		365
Recoverable taxes, net	361		365
Margin deposits	653		791

Marketable securities and other short-term investments (3)	97		119
Income taxes receivable	28		102
Prepaid expenses	289		376
Restricted cash	5		26
Other	272		386
Total	$	4,247	$	4,381

(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 $8 million and $7 million at March 31, 2023 and December 31, 2022, respectively.

(-) Interest earned on secured advances to suppliers of $7 million and $6 million for the three months ended March 31, 2023, and 2022, respectively, is included in Net sales in the condensed consolidated statements of income.

(3) 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.