We're looking at the asset side of Goldman Sachs's balance sheet here, and we're going to take a look at the customer and other receivables line in detail in the footnotes to this balance sheet item.

We've got some more detail on what makes up the customer and other receivables line.

This includes money owed to the bank by customers and counterparties and brokers, dealers, and clearing organizations.

These balances include margin loans, which are mainly loans to hedge funds through the bank's prime brokerage division, or other people active in the financial markets to help finance their acquisition of financial securities.

Collateral posted in connection with certain derivatives relates to cash deposited with clearing organizations in margin accounts to prove they're good for any losses that they might suffer.

Receivables from unsettled transactions relates to the bank acting as a market maker where it has agreed to sell securities, whether transaction hasn't settled yet.

Taking a look at the accounting for these items, you can see that substantially all are recorded at amortized cost, which means that these are not marked to market.

They're not shown at fair value, but they're typically kept at cost, which the note actually says approximates to fair value.