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

6 Months Ended

Dec. 31, 2013

公司的金beplay官网ued融资产和负债是按公允价值衡量和记录的，除了私募公司的股权投资。这些股票投资通常是根据会计成本方法来考虑的，并在事件或情况表明价值可能发生的其他时间下降时，会定期评估其他比较损害。该公司的beplay官网ued非财务资产，例如商誉，无形资产以及土地，财产和设备，以成本记录，并在事件或情况表明可能发生其他超过周期性下降的价值下降时进行评估。

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。

该公司的所有金融工具均beplay官网ued在公允价值层次结构的1级或第2级中分类为 December 31, 2013 ，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, 2013 ，根据活跃市场的报价市场价格进行价值的工具类型包括货币市场基金，美国国库券和某些美国政府机构证券和主权证券。此类工具通常在公允价值层次结构的1级中分类。

作为 December 31, 2013 ，根据其他可观察的意见重视的工具类型包括公司债务证券，市政证券以及某些美国政府机构证券和主权证券。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 usually are large commercial banks. 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.

Financial assets (excluding cash held in operating accounts and time deposits) and liabilities measured at fair value on a recurring basis as of the date indicated below were presented on the Company’s Condensed Consolidated Balance Sheet as follows:



作为December 31, 2013 (In thousands)	Total			Quoted Prices in 活跃的市场相同 Assets (Level 1)			重要的Other Observable Inputs (Level 2)
Assets
现金等价物：
U.S. Government agency securities	$	19,997		$	5,000		$	14,997
Corporate debt securities	61,797			-			61,797
货币市场和其他	574,904			574,904			-
Marketable securities:
U.S. Treasury securities	168,313			168,313			-
U.S. Government agency securities	731,636			709,647			21,989
市政证券	107,587			-			107,587
Corporate debt securities	1107255年			-			1107255年
主权证券	36,439			8,498			27,941
Total cash equivalents and marketable securities ^（1）	2,807,928			1,466,362			1,341,566
Other current assets:
衍生资产	5,584			-			5,584
Other non-current assets:
Executive Deferred Savings Plan	155,277			103,374			51,903
Total financial assets ^（1）	$	2,968,789		$	1,569,736		$	1,399,053
负债
Other current liabilities:
导数负债	$	(708	）	$	-		$	(708	）
Executive Deferred Savings Plan	（155,433		）	(102,554		）	（52,879		）
Total financial liabilities	$	(156,141	）	$	(102,554	）	$	(53,587	）

________________

（1）Excludes cash of 1.228亿美元 held in operating accounts and time deposits of $19.9 million as of December 31, 2013 。



截至2013年6月30日（成千上万）	Total			Quoted Prices in 活跃的市场相同 Assets (Level 1)			重要的Other Observable Inputs (Level 2)
Assets
现金等价物：
Corporate debt securities	$	3,800		$	-		$	3,800
货币市场和其他	817,608			817,608			-
Marketable securities:
U.S. Treasury securities	93,787			93,787			-
U.S. Government agency securities	598,031			598,031			-
市政证券	103455年			-			103455年
Corporate debt securities	1,099,525			-			1,099,525
主权证券	33,805			13,559			20,246
Total cash equivalents and marketable securities ^（1）	2,750,011			1,522,985			1,227,026
Other current assets:
衍生资产	4,016			-			4,016
Other non-current assets:
Executive Deferred Savings Plan	136,461			96,180			40,281
Total financial assets ^（1）	$	2,890,488		$	1,619,165		$	1,271,323
负债
Other current liabilities:
导数负债	$	（2,173	）	$	-		$	（2,173	）
Executive Deferred Savings Plan	(137,849		）	（97,570		）	(40,279		）
Total financial liabilities	$	(140,022	）	$	（97,570	）	$	（42,452	）

________________

（1）Excludes cash of $125.5 million held in operating accounts and time deposits of $43.4 million as of 2013年6月30日。

There were no transfers in and out of Level 1 and Level 2 fair value measurements during the three and six months ended December 31, 2013 。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, 2013 or 2013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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