APC 2013 Annual Report Download - page 235

CONSOLIDATED FINANCIALSTATEMENTS ATDECEMBER 31, 2013
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
26.2 – Fair value hierarchy incoming information of the asset or liability (other than the2.
market rate available for the level 1) are directly or indirectly
Financial assets and liabilities can be classified at the fair value
accessible;
following the hierarchy levels below:
incoming information non accessible regarding the asset or3.
market value (non-adjusted) on active markets, for similar1. liability
assets and liabilities, which the company can get at the
valuation date;
Dec. 31, 2013
Carrying Amount Fair value Level 1 Level 2 Level 3
ASSETS
Available-for-sale financial assets 163 163 63 - 100*
Marketable securities 2,193 2,193 2,193 - -
Derivative instruments 191 191 - 191 -
LIABILITIES
Bonds (6,039) (6,422) (6,422) - -
Other long-term debt (600) (600) - - (600)
Other current liabilities (5,969) (5,969) - - (5,969)
Derivative instruments (22) (22) - (22) -
Unlisted available-for-sale financial assets are tested once a year and impaired when necessary.*
Dec. 31, 2012
Carrying Amount Fair value Level 1 Level 2 Level 3
ASSETS
Available-for-sale financial assets 213 213 60 - 153*
Marketable securities 1,720 1,720 1,720 - -
Derivative instruments 170 170 - 170 -
LIABILITIES
5
Bonds (6,100) (6,645) (6,645) - -
Other long-term debt (893) (893) - - (893)
Other current liabilities (5,365) (5,365) - - (5,365)
Derivative instruments (76) (76) - (76) -
Unlisted available-for-sale financial assets are tested once a year and impaired when necessary.*
233
2013 REGISTRATION DOCUMENT SCHNEIDER ELECTRIC