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

Fair Value Measurements (Tables)

6 Months Ended

Jul. 02, 2011

The following table summarizes Brunswick's financial assets and liabilities measured at fair value on a recurring basis as of July 2, 2011:

(in millions)	Level 1		Level 2		Level 3		Total

Assets:
Cash equivalents	$	320.3	$	-	$	-	$	320.3
Short-term investments in marketable securities		5.8		73.0		-		78.8
Long-term investments in marketable securities		71.0		-		-		71.0
Equity investments		2.1		-		-		2.1
Derivatives		-		2.9		-		2.9

Total assets	$	399.2	$	75.9	$	-	$	475.1

Liabilities:
Derivatives	$	-	$	2.6	$	-	$	2.6

Total liabilities	$	-	$	2.6	$	-	$	2.6

The following table summarizes Brunswick's financial assets and liabilities measured at fair value on a recurring basis as of December 31, 2010:

(in millions)	Level 1		Level 2		Level 3		Total

Assets:
Cash equivalents	$	353.9	$	15.0	$	-	$	368.9
Short-term investments in marketable securities		10.8		73.9		-		84.7
Long-term investments in marketable securities		21.0		-		-		21.0
Equity investments		2.0		-		-		2.0
Derivatives		-		3.5		-		3.5

Total assets	$	387.7	$	92.4	$	-	$	480.1

Liabilities:
Derivatives	$	-	$	3.6	$	-	$	3.6

Total liabilities	$	-	$	3.6	$	-	$	3.6