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

Fair Value Measurements (Tables)

3 Months Ended

Mar. 31, 2012

The following table summarizes Brunswick’s financial assets and liabilities measured at fair value on a recurring basis as of March 31, 2012:



(in millions)	Level 1		Level 2		Level 3		Total
Assets:
Cash equivalents	$	121.0	$	—	$	—	$	121.0
Short-term investments in marketable securities	3.1		60.8		—		63.9
Long-term investments in marketable securities	55.9		—		—		55.9
Restricted cash	20.0		—		—		20.0
Equity investments	0.4		—		—		0.4
Derivatives	—		1.4		—		1.4
Total assets	$	200.4	$	62.2	$	—	$	262.6

Liabilities:
Derivatives	$	—	$	7.1	$	—	$	7.1
Total liabilities	$	—	$	7.1	$	—	$	7.1

The following table summarizes Brunswick’s financial assets and liabilities measured at fair value on a recurring basis as of December 31, 2011:



(in millions)	Level 1		Level 2		Level 3		Total
Assets:
Cash equivalents	$	135.2	$	—	$	—	$	135.2
Short-term investments in marketable securities	5.5		71.2		—		76.7
Long-term investments in marketable securities	92.9		—		—		92.9
Restricted Cash	20.0		—		—		20.0
Equity investments	0.7		—		—		0.7
Derivatives	—		3.9		—		3.9
Total assets	$	254.3	$	75.1	$	—	$	329.4

Liabilities:
Derivatives	$	—	$	8.0	$	—	$	8.0
Total liabilities	$	—	$	8.0	$	—	$	8.0