statement of comprehensive income

On the statement of comprehensive income within its 2008 annual report, Bristol-Myers Squibb included a ($37) million line item behind “available-for-sale securities.” During 2008 the company maintained a portfolio of marketable securities in the current asset section of the balance sheet of nearly $289 million.
REQUIRED:
Explain the event that led to the ($37) million amount listed on the statement of comprehensive income, and where else on the financial statements this amount would be reflected.

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