beplay体育下载2KLA Corporation季度报告根据第13或15（d）

根据第13或15（d）条的季度报告

公允价值Measurements

公允价值Measurements

6 Months Ended

Dec. 31, 2016

NOTE 2 – FAIR VALUE MEASUREMENTS

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.

公允价值of Financial Instruments. KLA-Tencor已使用第三方资源提供的可用市场信息和估值评估了金融工具的估计公允价值。使用不同市场假设和/或估计方法可能会对估计的公允价值量产生重大影响。由于这些项目的成熟度相对较短，因此公司现金等beplay官网ued价物，应收账款，应付账款和其他流动资产和负债的公允价值约为其账面金额。

公允价值Hierarchy. 公允价值测量的权威指南建立了公允价值层次结构，将用于衡量公允价值的估值技术优先考虑。层次结构对相同资产或负债（1级测量值）的活跃市场中未经调整的报价价格赋予了最高优先级，并且优先考虑了不可观察的投入（3级测量值）。公允价值层次结构的三个级别如下：



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

Level 2		估值报价基于类似美国卫生工程师协会(asse)ts or liabilities, quoted prices in markets that are not active, or other inputs that are observable or can be corroborated by observable data for substantially the full term of the assets or liabilities.

Level 3		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.

截至beplay官网ued December 31, 2016 ，因为它们是使用报价的市场价格，经纪人/经销商报价或具有合理价格透明度水平的替代定价来源的价值。作为 December 31, 2016 , the types of instruments valued based on quoted market prices in active markets included money market funds, U.S. Treasury securities, certain U.S. Government agency securities and certain sovereign securities. Such instruments are generally classified within Level 1 of the fair value hierarchy.

作为 December 31, 2016 ，根据其他可观察的投入进行价值的工具类型包括公司债务证券，市政证券和某些主权证券。用于重视这些工具的市场投入通常包括市场收益率，报告的交易和经纪人/经销商报价。此类工具通常在公允价值层次结构的2级中分类。

The principal market in which the Company executes its foreign currency contracts is the institutional market in an over-the-counter environment with a relatively high level of price transparency. The market participants generally are large financial institutions. The Company’s foreign currency contracts’ valuation inputs are based on quoted prices and quoted pricing intervals from public data sources and do not involve management judgment. These contracts are typically classified within Level 2 of the fair value hierarchy.

金融资产（不包括运营帐户和时间存款中的现金）和以公允价值衡量的负债，截至下面指示的日期，在公司的凝结合并资产负债表上呈现：如下：beplay官网ued



作为December 31, 2016 (In thousands)	Total			Quoted Prices in 活跃的市场相同 Assets (Level 1)		Significant Other Observable Inputs (Level 2)
Assets
现金等价物：
货币市场和其他	$	552,189		$	552,189	$	-
U.S. Treasury securities	33,646			33,646		-
Marketable securities:
Corporate debt securities	933,247			-		933,247
Municipal securities	1,004			-		1,004
主权证券	58,024			1,991		56,033
U.S. Treasury securities	277,660			277,660		-
U.S. Government agency securities	378,632			378,632		-
Total cash equivalents and marketable securities ^（1）	2,234,402			1,244,118		990,284
Other current assets:
衍生资产	13,978			-		13,978
Other non-current assets:
Executive Deferred Savings Plan	173,490			130,692		42,798
Total financial assets ^（1）	$	2,421,870		$	1,374,810	$	1,047,060
负债
Other current liabilities:
导数负债	$	（4,103	）	$	-	$	（4,103	）
Total financial liabilities	$	（4,103	）	$	-	$	（4,103	）

________________

（1）Excludes cash of $327.8 million held in operating accounts and time deposits of $30.8 million as of December 31, 2016 。



截至2016年6月30日（成千上万）	Total			Quoted Prices in 活跃的市场相同 Assets (Level 1)		Significant Other Observable Inputs (Level 2)
Assets
现金等价物：
Corporate debt securities	$	20,569		$	-	$	20,569
货币市场和其他	626,156			626,156		-
U.S. Treasury securities	68,748			68,748		-
Marketable securities:
Corporate debt securities	657,905			-		657,905
Municipal securities	5,016			-		5,016
主权证券	41,257			6,426		34,831
U.S. Treasury securities	258,754			258,754		-
U.S. Government agency securities	405,705			385,731		19,974
Total cash equivalents and marketable securities ^（1）	2,084,110			1,345,815		738,295
Other current assets:
衍生资产	1,095			-		1,095
Other non-current assets:
Executive Deferred Savings Plan	162,160			106,149		56,011
Total financial assets ^（1）	$	2,247,365		$	1,451,964	$	795,401
负债
Other current liabilities:
导数负债	$	(11,647	）	$	-	$	(11,647	）
Total financial liabilities	$	(11,647	）	$	-	$	(11,647	）

________________

（1）Excludes cash of $330.1 million held in operating accounts and time deposits of 7710万美元 as of June 30, 2016 。

在1级和2级公允价值测量之间没有转移 six months ended December 31, 2016 。公司在3beplay官网ued级公允价值衡量中没有以公允价值衡量的任何资产或负债。 December 31, 2016 or June 30, 2016 。

- 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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