v2.4.0.6
Financial Instruments (Tables)
12 Months Ended
Dec. 31, 2011
Information about Certain Financial Assets and Liabilities

Information about certain of our financial assets and liabilities follows:

 

 

 
             AS OF DECEMBER 31,           
(MILLIONS OF DOLLARS)    2011      2010  

 

 

Selected financial assets measured at fair value on a recurring basis(a):

     

Trading securities(b)

     $      154         $      173     

Available-for-sale debt securities(c)

     29,179         32,699     

Available-for-sale money market funds(d)

     1,370         1,217     

Available-for-sale equity securities, excluding money market funds(c)

     317         230     

Derivative financial instruments in receivable positions(e):

     

Interest rate swaps

     1,033         603     

Foreign currency forward-exchange contracts

     349         494     

Foreign currency swaps

     17         128     

 

 

Total

     32,419         35,544     

 

 

Other selected financial assets(f):

     

Held-to-maturity debt securities, carried at amortized cost(c)

     1,155         1,178     

Private equity securities, carried as equity method or at cost(g)

     1,020         1,134     

Short-term loans, carried at cost(h)

     51         467     

Long-term loans, carried at cost(h)

     381         299     

 

 

Total

     2,607         3,078     

 

 

Total selected financial assets

     $35,026         $38,622     

 

 

Financial liabilities measured at fair value on a recurring basis(a):

     

Derivative financial instruments in a liability position(i):

     

Foreign currency swaps

     $  1,396         $     623     

Foreign currency forward-exchange contracts

     355         257     

Interest rate swaps

     14         4     

 

 

Total

     1,765         884     

 

 

Other financial liabilities(j):

     

Short-term borrowings, carried at historical proceeds, as adjusted(f), (k)

     4,018         5,603     

Long-term debt, carried at historical proceeds, as adjusted(l), (m)

     34,931         38,410     

 

 

Total

     38,949         44,013     

 

 

Total selected financial liabilities

     $40,714         $44,897     

 

 
(a) 

Fair values are determined based on valuation inputs categorized as Level 1, 2 or 3 (see Note 1E. Significant Accounting Policies: Fair Value). All of our financial assets and liabilities measured at fair value on a recurring basis use Level 2 inputs in the calculation of fair value, except that included in available-for-sale equity securities, excluding money market funds, are $85 million as of December 31, 2011 and $105 million as of December 31, 2010 of investments that use Level 1 inputs in the calculation of fair value, and $25 million as of December 31, 2011 that use Level 3 inputs.

(b) 

Trading securities are held in trust for legacy business acquisition severance benefits.

(c) 

Gross unrealized gains and losses are not significant.

(d) 

Includes approximately $625 million as of December 31, 2011 and December 31, 2010 of money market funds held in escrow to secure certain of Wyeth’s payment obligations under its 1999 Nationwide Class Action Settlement Agreement, which relates to litigation against Wyeth concerning its former weight-loss products, Redux and Pondimin.

(e) 

Designated as hedging instruments, except for certain foreign currency contracts used as offsets; namely, foreign currency forward-exchange contracts with fair values of $169 million and interest rate swaps with fair values of $8 million at December 31, 2011; and foreign currency forward-exchange contracts with fair values of $326 million and foreign currency swaps with fair values of $17 million at December 31, 2010.

(f) 

The differences between the estimated fair values and carrying values of these financial assets and liabilities not measured at fair value on a recurring basis were not significant as of December 31, 2011 or December 31, 2010.

(g) 

Our private equity securities represent investments in the life sciences sector.

(h) 

Our short-term and long-term loans are due from companies with highly rated securities (Standard & Poor’s (S&P) ratings that are virtually all AA or better).

(i) 

Designated as hedging instruments, except for certain foreign currency contracts used as offsets; namely, foreign currency forward-exchange contracts with fair values of $141 million and foreign currency swaps with fair values of $123 million at December 31, 2011; and foreign currency forward-exchange contracts with fair values of $186 million and foreign currency swaps with fair values of $93 million at December 31, 2010.

(j) 

Some carrying amounts may include adjustments for discount or premium amortization or for the effect of interest rate swaps designated as hedges.

(k) 

Includes foreign currency borrowings with fair values of $2 billion at December 31, 2010, which are used as hedging instruments.

(l) 

Includes foreign currency debt with fair values of $919 million at December 31, 2011 and $880 million at December 31, 2010, which are used as hedging instruments.

(m) 

   The fair value of our long-term debt is $40.1 billion at December 31, 2011 and $42.3 billion at December 31, 2010.

Selected Financial Assets and Liabilities Presented in the Condensed Consolidated Balance Sheets

The selected financial assets and liabilities are presented in our consolidated balance sheets as follows:

 

 

 
             AS OF DECEMBER 31,           
(MILLIONS OF DOLLARS)    2011      2010  

 

 

Assets

     

Cash and cash equivalents

     $     900         $     906     

Short-term investments

     23,219         26,277     

Short-term loans

     51         467     

Long-term investments and loans

     9,457         9,747     

Taxes and other current assets(a)

     357         515     

Taxes and other noncurrent assets(b)

     1,042         710     

 

 

Total

     $35,026         $38,622     

 

 

Liabilities

     

Short-term borrowings, including current portion of long-term debt

     $4,018         $  5,603     

Other current liabilities(c)

     459         339     

Long-term debt

     34,931         38,410     

Other noncurrent liabilities(d)

     1,306         545     

 

 

Total

     $40,714         $44,897     

 

 
(a) 

As of December 31, 2011, derivative instruments at fair value include foreign currency forward-exchange contracts ($349 million) and interest rate swaps ($8 million) and, as of December 31, 2010, include foreign currency forward-exchange contracts ($494 million) and foreign currency swaps ($21 million).

(b) 

As of December 31, 2011, derivative instruments at fair value include interest rate swaps ($1.0 billion) and foreign currency swaps ($17 million) and, as of December 31, 2010, include interest rate swaps ($603 million) and foreign currency swaps ($107 million).

(c) 

At December 31, 2011, derivative instruments at fair value include foreign currency forward-exchange contracts ($355 million) and foreign currency swaps ($104 million) and, at December 31, 2010, include foreign currency forward-exchange contracts ($257 million), foreign currency swaps ($79 million) and interest rate swaps ($3 million).

(d) 

At December 31, 2011, derivative instruments at fair value include foreign currency swaps ($1.3 billion) and interest rate swaps ($14 million) and, at December 31, 2010, include foreign currency swaps ($544 million) and interest rate swaps ($1 million).

Contractual Maturities of Available-for-sale and Held-to-maturity Debt Securities

The contractual maturities of the available-for-sale and held-to-maturity debt securities follow:

 

 
     YEARS  
(MILLIONS OF DOLLARS)    WITHIN 1     

OVER 1

TO 5

    

OVER 5

TO 10

    

TOTAL AS OF

DECEMBER 31,

2011

 

 

 

Available-for-sale debt securities:

           

Western European, Scandinavian and other government debt

     $  9,895         $1,177         $  ––         $11,072     

Corporate debt(a)

     3,921         2,321         284         6,526     

U.S. Government debt

     5,431         ––         257         5,688     

Supranational debt

     1,872         433         ––         2,305     

Federal Home Loan Mortgage Corporation and Federal National Mortgage Association asset-backed securities

     ––         2,225         9         2,234     

Western European and other government agency debt

     1,101         253         ––         1,354     

Held-to-maturity debt securities:

           

Certificates of deposit and other

     1,150         5         ––         1,155     

 

 

Total debt securities

     $23,370         $6,414         $550         $30,334     

 

 
(a) 

Primarily issued by above-investment-grade institutions in the financial services sector.

Schedule of Long Term Debt

The components of our long-term debt follow:

 

 
          AS OF DECEMBER 31,  
(MILLIONS OF DOLLARS)    MATURITY DATE    2011      2010    

 

 

Senior unsecured notes:

        

6.20%(a)

   March 2019      $  3,248         $  3,247     

5.35%(a)

   March 2015      3,069         3,000     

7.20%(a)

   March 2039      2,948         2,564     

4.75% euro(b)

   June 2016      2,583         2,665     

5.75% euro(b)

   June 2021      2,581         2,662     

3.625% euro(b)

   June 2013      2,392         2,466     

6.50% U.K. pound(b)

   June 2038      2,306         2,306     

5.95%

   April 2037      2,088         2,089     

5.50%

   February 2014      1,893         1,921     

5.50%

   March 2013      1,564         1,608     

4.55% euro

   May 2017      1,325         1,322     

4.75% euro

   December 2014      1,266         1,302     

5.50%

   February 2016      1,061         1,074     

4.45%(c)

   March 2012      ––         3,543     

Notes and other debt with a weighted-average interest rate of 5.28%(d)

   2012–2018      2,302         2,342     

Notes and other debt with a weighted-average interest rate of 6.51%(e)

   2021–2036      3,440         3,464     

Foreign currency notes and other foreign currency debt with a weighted-
average interest rate of 2.48%(f)

   2014-2016      865         835     

 

 

Total long-term debt

        $34,931         $38,410     

 

 

Current portion not included above

        $6         $  3,502     

 

 
(a) 

Instrument is callable by us at any time at the greater of 100% of the principal amount or the sum of the present values of the remaining scheduled payments of principal and interest discounted at the U.S. Treasury rate plus 0.50% plus, in each case, accrued and unpaid interest.

(b) 

Instrument is callable by us at any time at the greater of 100% of the principal amount or the sum of the present values of the remaining scheduled payments of principal and interest discounted at a comparable government bond rate plus 0.20% plus, in each case, accrued and unpaid interest.

(c) 

At December 31, 2011, the note was called.

(d) 

Contains debt issuances with a weighted-average maturity of approximately 5 years.

(e) 

Contains debt issuances with a weighted-average maturity of approximately 18 years.

(f) 

 Contains debt issuances with a weighted-average maturity of approximately 4 years.

Schedule of Debt Maturities

Long-t erm debt outstanding as of December 31, 2011 matures in the following years:

 

 
(MILLIONS OF DOLLARS)    2013      2014      2015      2016      AFTER 2016      TOTAL  

 

 

Maturities

   $ 3,964       $ 3,987       $ 3,074       $ 4,500         $19,406       $ 34,931   

 

 
Schedule of Gains/(Losses) Incurred to Hedge or Offset Operational Foreign Exchange or Interest Rate Risk

Information about the gains/(losses) incurred to hedge or offset operational foreign exchange or interest rate risk follows:

 

 

  

  AMOUNT OF
GAINS/(LOSSES)
RECOGNIZED IN OID(a), (b), (c)
    AMOUNT OF
GAINS/(LOSSES)
RECOGNIZED IN OCI
(EFFECTIVE PORTION)(a), (d)
    AMOUNT OF
GAINS/(LOSSES)
RECLASSIFIED FROM
OCI INTO OID
(EFFECTIVE PORTION)(a), (d)
 
(MILLIONS OF DOLLARS)  

Dec. 31,

2011

   

Dec. 31,  

2010  

   

Dec. 31,

2011

   

Dec. 31,  

2010  

   

Dec. 31,

2011

   

Dec. 31,  

2010  

 

 

 

 

 

   

 

 

   

 

 

 

Derivative Financial Instruments in Cash Flow

  Hedge Relationships

           

Foreign currency swaps

    $   ––        $   ––           $    (496)        $(1,054)          $(243)        $(704)     

Derivative Financial Instruments in Net Investment

  Hedge Relationships

           

Foreign currency swaps

    7        (1)          (1,059)        (97)          ––          ––      

Derivative Financial Instruments Not Designated

  as Hedges

           

Foreign currency forward-exchange contracts

    (260 )        (454)          ––        ––           ––          ––      

Foreign currency swaps

    106        20           ––        ––           ––          ––      

Non-Derivative Financial Instruments in Net

  Investment Hedge Relationships

           

Foreign currency short-term borrowings

    ––          ––           940         (241)          ––          ––      

Foreign currency long-term debt

    ––          ––           (41)        (91)          ––          ––      

All other, net

    15         1           (4)        (6)          4          2      

 

   

 

 

   

 

 

 

Total

    $(132)        $(434)          $    (660)        $(1,489)          $(239)        $(702)     

 

 
(a) 

OID = Other (income)/deductions––net, included in the income statement account, Other deductions—net. OCI = Other comprehensive income/(loss), included in the balance sheet account Accumulated other comprehensive loss.

(b) 

Also includes gains and losses attributable to the hedged risk in fair value hedged relationships.

(c) 

There was no significant ineffectiveness for any of the periods presented.

(d) 

Amounts presented represent the effective portion of the gain or loss. For derivative financial instruments in cash flow hedge relationships, the effective portion is included in Other comprehensive income/(loss)–derivative financial instruments. For derivative financial instruments in net investment hedge relationships and for foreign currency debt designated as hedging instruments, the effective portion is included in Other comprehensive income/(loss)––currency translation adjustment and other.