This excerpt taken from the NDAQ 10-Q filed May 9, 2008.
Gain from Unconsolidated Investees, net
Gain from unconsolidated investees, net was $26.3 million for the quarter ended March 31, 2008. In connection with the DIFX transaction, we contributed intangible assets and $50.0 million in cash to DIFX in exchange for a 33 1/3% equity ownership in DIFX. One of the intangible assets contributed was the Nasdaq trade name, which had a zero carrying value on Nasdaqs books and records prior to the transfer. As a result, we recognized a $26.0 million gain for the difference between Nasdaqs carrying value and the fair value of the contributed asset on this non-monetary exchange. Also included in this line item are the gains and losses from our ownership in unconsolidated equity method investees. See Equity Investment in DIFX in Note 3, Business Combinations, to the condensed consolidated financial statements for further discussion.