beplay体育下载2KLA公司季度报告根据第13或15节（D）

季度报告根据第13或15节（D）

Fair Value Measurements

Fair Value Measurements

3个月结束了

2016年9月30日

注2 - 公允价值测量

The Company’s financial assets and liabilities are measured and recorded at fair value, except for certain equity investments in privately-held companies. These equity investments are generally accounted for under the cost method of accounting and are periodically assessed for other-than-temporary impairment when an event or circumstance indicates that an other-than-temporary decline in value may have occurred. The Company’s non-financial assets, such as goodwill, intangible assets, and land, property and equipment, are recorded at cost and are assessed for impairment when an event or circumstance indicates that an other-than-temporary decline in value may have occurred.

Fair Value of Financial Instruments. KLA-Tencor has evaluated the estimated fair value of financial instruments using available market information and valuations as provided by third-party sources. The use of different market assumptions and/or estimation methodologies could have a significant effect on the estimated fair value amounts. The fair value of the Company’s cash equivalents, accounts receivable, accounts payable and other current liabilities approximate their carrying amounts due to the relatively short maturity of these items.

Fair Value Hierarchy. 公允价值衡量的权威指导建立了一个公允价值等级，优先考虑估值技术的投入，用于衡量公允价值。等级制度在活动市场中提供最高优先级，以获得相同的资产或负债（1级测量）以及未接受的输入的最低优先级（第3级测量）。下面描述了公允价值等级的三个级别：



1级		Valuations based on quoted prices in active markets for identical assets or liabilities that the entity has the ability to access.

2级		基于类似资产或负债的报价价格的估值，在不活跃的市场或可观察到的其他投入或可观察到的其他投入或可观察到的资产数据，以获得基本上的资产或负债的责任。

3级		Valuations based on inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

A financial instrument’s level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement.

该公司的beplay官网ued金融工具在公允价值等级的第1级或第2级课程分类 September 30, 2016 ，因为他们有价值的市场价格，经纪人/经销商报价或替代定价来源，具有合理的价格透明度。作为 September 30, 2016 ，基于有源市场的引用市场价格的仪器类型包括金钱市场资金，美国财政证券，某些美国政府机构证券和某些主权证券。这些仪器通常在公允价值等级的第1级范围内进行分类。

作为 September 30, 2016 ，基于其他可观察投入的仪器类型包括公司债务证券，美国政府机构证券，市证和某些主权证券。用于价值的市场投入通常由市场收益率，报告的交易和经纪人/经销商引用组成。这些仪器通常在公允价值等级的第2级范围内进行分类。

公司执行其外币合同的主要市场是一个过度反击环境中的机构市场，价格透明beplay官网ued度相对较高。市场参与者通常是大型金融机构。本公司的beplay官网ued外币合同估值投入基于报价，从公共数据来源引用定价间隔，并不涉及管理判决。这些合同通常在公允价值等级的第2级课程分类。

截至本公司的浓缩综合资产负债表（以下日期，金融资产（在经营账户及时间存款中持有的现金）和以公允价值计量的负债，截至下列日期，如下所示：beplay官网ued



作为September 30, 2016 (In thousands)	全部的			报价in. 积极的市场对于相同的资产（第1级）		Significant Other Observable Inputs （2级）
Assets
现金等价物：
美国财政证券	$	12,699		$	12,699	$	-
公司债务证券	28,748			-		28,748
货币市场和其他	581,240			581,240		-
市场证券：
美国财政证券	259,269			259,269		-
U.S. Government agency securities	424,018			404,022		19,996
Municipal securities	3,009			-		3,009
公司债务证券	812,577			-		812,577
主权证券	21,971			1,004		20,967
总现金等价物和可销售证券 ^（1）	2,143,531.			1,258,234		885,297
其他现有资产：
衍生资产	692			-		692
Other non-current assets:
执行延期储蓄计划	174,752			133,380		41,372
全部的financial assets ^（1）	$	2,318,975		$	1,391,614	$	927 361.
负债
其他流动负债：
衍生责任	$	（7,637	的）	$	-	$	（7,637	的）
总金融负债	$	（7,637	的）	$	-	$	（7,637	的）

________________

（1）不包括现金 32050万美元持有营业账户和时间存款 3050万美元作为 September 30, 2016 。



截至2016年6月30日（成千上万）	全部的			报价in. 积极的市场对于相同的资产（第1级）		Significant Other Observable Inputs （2级）
Assets
现金等价物：
美国财政证券	$	68,748		$	68,748	$	-
公司债务证券	20,569			-		20,569
货币市场和其他	626,156			626,156		-
市场证券：
美国财政证券	258,754			258,754		-
U.S. Government agency securities	405,705			385,731.		19,974
Municipal securities	5,016			-		5,016
公司债务证券	657,905			-		657,905
主权证券	41,257			6,426		34,831.
总现金等价物和可销售证券 ^（1）	2,084,110			1,345,815		738,295
其他现有资产：
衍生资产	1,095			-		1,095
Other non-current assets:
执行延期储蓄计划	162,160.			106,149		56,011
全部的financial assets ^（1）	$	2,247,365		$	1,451,964	$	795,401
负债
其他流动负债：
衍生责任	$	（11,647	的）	$	-	$	（11,647	的）
总金融负债	$	（11,647	的）	$	-	$	（11,647	的）

________________

（1）不包括现金 3.3亿美元持有营业账户和时间存款 7710万美元作为 2016年6月30日。

在1级和2级公允价值测量中没有转移 three 几个月结束了 September 30, 2016 。该公司没beplay官网ued有以公允价值计算的任何资产或负债，以在3级公允价值测量范围内进行经常性划分 September 30, 2016 或者 2016年6月30日。

- 定义

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

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