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

Fair Value Measurements (Tables)

9 Months Ended

Sep. 28, 2013

The following table summarizes Brunswick’s financial assets and liabilities measured at fair value on a recurring basis as of September 28, 2013:



(in millions)	Level 1		Level 2		Level 3		Total
Assets:
Cash equivalents	$	150.9	$	9.9	$	—	$	160.8
Short-term investments in marketable securities	0.8		21.5		—		22.3
Restricted cash	13.0		—		—		13.0
Derivatives	—		1.6		—		1.6
Equity investments	0.6		—		—		0.6
Total assets	$	165.3	$	33.0	$	—	$	198.3

Liabilities:
Derivatives	$	—	$	6.0	$	—	$	6.0
Other	9.8		46.2		—		56.0
Total liabilities	$	9.8	$	52.2	$	—	$	62.0

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



(in millions)	Level 1		Level 2		Level 3		Total
Assets:
Cash equivalents	$	94.7	$	12.7	$	—	$	107.4
Short-term investments in marketable securities	7.9		84.4		—		92.3
Long-term investments in marketable securities	52.1		—		—		52.1
Restricted cash	13.0		—		—		13.0
Derivatives	—		1.6		—		1.6
Equity investments	0.8		—		—		0.8
Total assets	$	168.5	$	98.7	$	—	$	267.2

Liabilities:
Derivatives	$	—	$	10.7	$	—	$	10.7
Other	8.7		36.0		—		44.7
Total liabilities	$	8.7	$	46.7	$	—	$	55.4