Fair Value of Financial Instruments (Tables)

9 Months Ended

Sep. 29, 2013

Fair Value of Financial Instruments (Thousands of Dollars) [Abstract]

HASBRO, INC. AND SUBSIDIARIES

Condensed Notes to Consolidated Financial Statements (continued)

(Thousands of Dollars and Shares Except Per Share Data)

(Unaudited)

At September 29, 2013, September 30, 2012 and December 30, 2012, the Company had the following assets and liabilities measured at fair value in its consolidated balance sheets:

			Fair Value Measurements Using:
	Fair Value		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
September 29, 2013
Assets:
Available-for-sale securities	$	23,460		8		18,050		5,402
Derivatives		3,311		-		2,321		990
Total assets	$	26,771		8		20,371		6,392

Liabilities:
Derivatives	$	8,324		-		8,324		-

September 30, 2012
Assets:
Available-for-sale securities	$	23,415		12		18,403		5,000
Derivatives		22,088		-		19,699		2,389
Total assets	$	45,503		12		38,102		7,389

Liabilities:
Derivatives	$	2,312		-		2,312		-

December 30, 2012
Assets:
Available-for-sale securities	$	24,099		8		18,986		5,105
Derivatives		4,254		-		1,741		2,513
Total assets	$	28,353		8		20,727		7,618

Liabilities:
Derivatives	$	3,461		-		3,461		-

Reconciliation of Level 3 Fair Value

The following is a reconciliation of the beginning and ending balances of the fair value measurements of the Company's financial instruments which use significant unobservable inputs (Level 3):

	2013			2012
Balance at beginning of year	$	7,618			3,724
Purchases		-			5,000
Loss from change in fair value		(1,226	)		(1,335	)
Balance at end of third quarter	$	6,392			7,389

HASBRO, INC. AND SUBSIDIARIES

Condensed Notes to Consolidated Financial Statements (continued)

(Thousands of Dollars and Shares Except Per Share Data)

(Unaudited)

- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

+ References+ Details