This item represents the difference between the gross realized gains and losses realized on the sale of debt or equity securities categorized neither as held-to-maturity nor trading securities. Additionally, this item would include any losses recognized for other than temporary impairments (OTTI) of the subject investments in debt and equity securities.
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Name Accounting Standards Codification
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