Brunswick Corporation Quarterly report pursuant to Section 13 or 15(d)

Fair Value Measurements (Tables)

9 Months Ended

Oct. 03, 2015

The following table summarizes Brunswick’s financial assets and liabilities measured at fair value on a recurring basis as of October 3, 2015:



(in millions)	Level 1		Level 2		Level 3		Total
Assets:
Cash equivalents	$	141.1	$	118.4	$	—	$	259.5
Short-term investments in marketable securities	0.8		31.7		—		32.5
Restricted cash	15.6		—		—		15.6
Derivatives	—		15.2		—		15.2
Total assets	$	157.5	$	165.3	$	—	$	322.8

Liabilities:
Derivatives	$	—	$	6.3	$	—	$	6.3
Other	6.5		44.7		—		51.2
Total liabilities	$	6.5	$	51.0	$	—	$	57.5

The following table summarizes Brunswick’s financial assets and liabilities measured at fair value on a recurring basis as of December 31, 2014:



(in millions)	Level 1		Level 2		Level 3		Total
Assets:
Cash equivalents	$	130.7	$	126.8	$	—	$	257.5
Short-term investments in marketable securities	9.7		73.5		—		83.2
Restricted cash	15.6		—		—		15.6
Derivatives	—		11.1		—		11.1
Total assets	$	156.0	$	211.4	$	—	$	367.4

Liabilities:
Derivatives	$	—	$	3.6	$	—	$	3.6
Other	4.0		48.8		—		52.8
Total liabilities	$	4.0	$	52.4	$	—	$	56.4

The following table summarizes Brunswick’s financial assets and liabilities measured at fair value on a recurring basis as of September 27, 2014:



(in millions)	Level 1		Level 2		Level 3		Total
Assets:
Cash equivalents	$	328.2	$	1.0	$	—	$	329.2
Short-term investments in marketable securities	0.8		—		—		0.8
Restricted cash	18.6		—		—		18.6
Derivatives	—		8.2		—		8.2
Total assets	$	347.6	$	9.2	$	—	$	356.8

Liabilities:
Derivatives	$	—	$	4.3	$	—	$	4.3
Other	7.8		44.1		—		51.9
Total liabilities	$	7.8	$	48.4	$	—	$	56.2