v3.21.2
Fair Value Measurement (Tables)
6 Months Ended
Jun. 30, 2021
Fair Value Measurement [Abstract]  
Fair Value Hierarchy for Gross Financial Assets and Liabilities
Millions of Dollars
June 30, 2021
December 31, 2020
Level 1
Level 2
Level 3
Total
Level 1
Level 2
Level 3
Total
Assets
Investment in CVE shares
$
1,802
-
-
1,802
1,256
-
-
1,256
Investments in debt securities
10
525
-
535
17
501
-
518
Commodity derivatives
402
349
23
774
142
101
12
255
Total assets
$
2,214
874
23
3,111
1,415
602
12
2,029
Liabilities
Commodity derivatives
$
399
287
66
752
120
91
9
220
Total liabilities
$
399
287
66
752
120
91
9
220
Commodity Derivative Balances Subject to Right of Setoff
The following table summarizes those commodity
 
derivative balances subject to the right of setoff as
 
presented on our consolidated balance sheet.
 
We have elected to offset the recognized fair value amounts for
 
multiple derivative instruments executed with the
 
same counterparty in our financial statements
 
when a legal
right of setoff exists.
Millions of Dollars
Amounts Subject to Right of Setoff
Gross
Amounts Not
Gross
 
Net
Amounts
Subject to
Gross
Amounts
Amounts
Cash
Net
 
Recognized
Right of Setoff
Amounts
Offset
Presented
Collateral
Amounts
June 30, 2021
Assets
$
774
28
746
464
282
-
282
Liabilities
752
26
726
464
262
17
245
December 31, 2020
Assets
$
255
2
253
157
96
10
86
Liabilities
220
1
219
157
62
4
58
At June 30, 2021 and December 31, 2020, we
 
did not present any amounts gross on our
 
consolidated
 
balance sheet where we had the right of setoff.
Net Fair Value of Financial Instruments
The following table summarizes the net fair
 
value of financial instruments (i.e., adjusted
 
where the right of
setoff exists for commodity derivatives):
Millions of Dollars
Carrying Amount
Fair Value
June 30
December 31
June 30
December 31
2021
2020
2021
2020
Financial assets
Investment in CVE shares
$
1,802
1,256
1,802
1,256
Commodity derivatives
310
88
310
88
Investments in debt securities
535
518
535
518
Loans and advances—related parties
168
220
168
220
Financial liabilities
Total debt, excluding finance leases
19,135
14,478
23,376
19,106
Commodity derivatives
271
59
271
59