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

公允价值测量

公允价值测量

3个月结束

2015年9月30日

NOTE 2 – FAIR VALUE MEASUREMENTS

公司的金beplay官网ued融资产和负债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		基于类似资产或负债的报价价格的估值，不活跃的市场中的报价价格，或者可以观察到的其他投入，或者可以通过可观察到的数据来证实，以实质性的资产或负债的整个期限。

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.

金融工具在公允价值层次结构内的水平是基于对公允价值衡量意义的任何意见的最低水平。

截至beplay官网ued September 30, 2015 ，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 September 30, 2015 ，根据活跃市场中报价的市场价格进行价值的工具类型包括货币市场基金，美国国库券，某些主权证券和某些美国政府机构证券。此类工具通常在公允价值层次结构的1级中分类。

作为 September 30, 2015 , the types of instruments valued based on other observable inputs included corporate debt securities, municipal securities and sovereign securities. The market inputs used to value these instruments generally consist of market yields, reported trades and broker/dealer quotes. Such instruments are generally classified within Level 2 of the fair value hierarchy.

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 usually 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September 30, 2015 (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：
U.S. Government agency securities	$	19,824		$	19,824	$	-
Corporate debt securities	9,997			-		9,997
货币市场和其他	512,891			512,891		-
Marketable securities:
U.S. Treasury securities	254,526			254,526		-
U.S. Government agency securities	460,329			460,329		-
市政证券	11,681			-		11,681
Corporate debt securities	730,162			-		730,162
主权证券	42,103			8,962		33,141
Total cash equivalents and marketable securities ^（1）	2,041,513			1,256,532		784,981
Other current assets:
衍生资产	1,182			-		1,182
Other non-current assets:
Executive Deferred Savings Plan	157,904			88,448		69,456
Total financial assets ^（1）	$	2,200,599		$	1,344,980	$	855,619
负债
Other current liabilities:
导数负债	$	（5,512	）	$	-	$	（5,512	）
Total financial liabilities	$	（5,512	）	$	-	$	（5,512	）

________________

（1）Excludes cash of 1.68亿美元 held in operating accounts and time deposits of $ 3110万美元 as of September 30, 2015 。



截至2015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：
U.S. Government agency securities	$	7,500		$	7,500	$	-
Corporate debt securities	13,099			-		13,099
货币市场和其他	611,385			611,385		-
Marketable securities:
U.S. Treasury securities	275,555			275,555		-
U.S. Government agency securities	564,768			556,019		8,749
市政证券	31,816			-		31,816
Corporate debt securities	612,862			-		612,862
主权证券	57,093			8,976		48,117
Total cash equivalents and marketable securities ^（1）	2,174,078			1,459,435		714,643
Other current assets:
衍生资产	3,064			-		3,064
Other non-current assets:
Executive Deferred Savings Plan	165,655			91,203		74,452
Total financial assets ^（1）	$	2,342,797		$	1,550,638	$	792,159
负债
Other current liabilities:
导数负债	$	(3,106	）	$	-	$	(3,106	）
Total financial liabilities	$	(3,106	）	$	-	$	(3,106	）

________________

（1）Excludes cash of 1.831亿美元 held in operating accounts and time deposits of $29.9 million as of June 30, 2015 。

There were no transfers in and out of Level 1 and Level 2 fair value measurements during the three months ended September 30, 2015 。The Company did not have significant assets or liabilities measured at fair value on a recurring basis within Level 3 fair value measurements as of September 30, 2015 or June 30, 2015 。

- 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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