Perform the indicated operations and simplify the expression. 
Definitions:
Trading Securities
Financial instruments that are bought and sold for the purpose of generating profits on short-term fluctuations in price.
Held-To-Maturity
Held-to-maturity describes investment assets that a firm plans and is capable of retaining until they reach their due date.
Security Categories
Security categories classify financial instruments based on their characteristics, such as equities, debts, derivatives, or hybrid instruments.
Carrying Value
The net amount at which an asset or liability is valued on the balance sheet, taking into account factors such as depreciation, amortization, and impairment.
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