- DefinitionAmount of realized and unrealized gain (loss) resulting from the difference between acquisition price and selling price or fair value of trading assets and trading liabilities, and from the firm's direct investment activity, conducted separately from customer trading activities, including, but not limited to, investments in private equity, alternative investment products, real estate, and exchanges and memberships.
+ ReferencesReference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 940
-SubTopic 320
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479048/940-320-50-1
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