v3.21.2
Fair Value Measurement (Tables)
9 Months Ended
Sep. 30, 2021
Fair Value Measurement [Abstract]  
Fair Value Hierarchy for Gross Financial Assets and Liabilities
Millions of Dollars
September 30, 2021
December 31, 2020
Level 1
Level 2
Level 3
Total
Level 1
Level 2
Level 3
Total
Assets
Investment in CVE shares
$
1,416
-
-
1,416
1,256
-
-
1,256
Investments in debt securities
6
560
-
566
17
501
-
518
Commodity derivatives
882
788
40
1,710
142
101
12
255
Total
 
assets
$
2,304
1,348
40
3,692
1,415
602
12
2,029
Liabilities
Commodity derivatives
$
893
723
159
1,775
120
91
9
220
Total
 
liabilities
$
893
723
159
1,775
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
September 30, 2021
Assets
$
1,710
113
1,597
883
714
-
714
Liabilities
1,775
129
1,646
883
763
34
729
December 31, 2020
Assets
$
255
2
253
157
96
10
86
Liabilities
220
1
219
157
62
4
58
At September 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
September 30
December 31
September 30
December 31
2021
2020
2021
2020
Financial assets
Investment in CVE shares
$
1,416
1,256
1,416
1,256
Commodity derivatives
827
88
827
88
Investments in debt securities
566
518
566
518
Loans and advances—related parties
114
220
114
220
Financial liabilities
Total
 
debt, excluding finance leases
18,815
14,478
22,797
19,106
Commodity derivatives
858
59
858
59