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

Fair Value Measurements (Tables)

3 Months Ended

Mar. 29, 2014

The following table summarizes Brunswick’s financial assets and liabilities measured at fair value on a recurring basis as of March 29, 2014:



(in millions)	Level 1		Level 2		Level 3		Total
Assets:
Cash equivalents	$	68.8	$	1.0	$	—	$	69.8
Short-term investments in marketable securities	0.8		—		—		0.8
Restricted cash	8.9		—		—		8.9
Derivatives	—		2.3		—		2.3
Total assets	$	78.5	$	3.3	$	—	$	81.8

Liabilities:
Derivatives	$	—	$	3.1	$	—	$	3.1
Other	4.4		45.9		—		50.3
Total liabilities	$	4.4	$	49.0	$	—	$	53.4

The following table summarizes Brunswick’s financial assets and liabilities measured at fair value on a recurring basis as of December 31, 2013:



(in millions)	Level 1		Level 2		Level 3		Total
Assets:
Cash equivalents	$	119.7	$	59.7	$	—	$	179.4
Short-term investments in marketable securities	0.8		11.9		—		12.7
Restricted cash	6.5		—		—		6.5
Derivatives	—		2.7		—		2.7
Total assets	$	127.0	$	74.3	$	—	$	201.3

Liabilities:
Derivatives	$	—	$	4.5	$	—	$	4.5
Other	4.6		47.8		—		52.4
Total liabilities	$	4.6	$	52.3	$	—	$	56.9