The holding gains and losses arising from changes in market prices of the SNA 2008 derivative contracts in a liability position. SNA 2008 derivative contracts in a liability position are those: with a negative mark to market value at the end of the quarter; or that matured during the quarter with a negative mark to market value (requiring a net payment on settlement). It includes accrued interest (e.g. swap coupons); and other changes that are not transactions related (such as write offs resulting from court-ordered liquidation).Assets and liabilities of derivatives are reported separately on a gross basis, no netting or offsetting.