Fair Value Measurements (Tables)

9 Months Ended

Oct. 01, 2011

Fair Value Measurements [Abstract]

Fair Value, Assets Measured on Recurring Basis

The following table summarizes Brunswick's financial assets and liabilities measured at fair value on a recurring basis as of October 1, 2011:

(in millions)	Level 1		Level 2		Level 3		Total
Assets:
Cash equivalents	$	141.7	$	-	$	-	$	141.7
Short-term investments in marketable securities		5.8		68.3		-		74.1
Long-term investments in marketable securities		88.1		-		-		88.1
Restricted cash		20.0		-		-		20.0
Equity investments		1.7		-		-		1.7
Derivatives		-		5.7		-		5.7
Total assets	$	257.3	$	74.0	$	-	$	331.3
Liabilities:
Derivatives	$	-	$	5.7	$	-	$	5.7
Total liabilities	$	-	$	5.7	$	-	$	5.7

The following table summarizes Brunswick's financial assets and liabilities measured at fair value on a recurring basis as of December 31, 2010:

(in millions)	Level 1		Level 2		Level 3		Total
Assets:
Cash equivalents	$	353.9	$	15.0	$	-	$	368.9
Short-term investments in marketable securities		10.8		73.9		-		84.7
Long-term investments in marketable securities		21.0		-		-		21.0
Equity investments		2.0		-		-		2.0
Derivatives		-		3.5		-		3.5
Total assets	$	387.7	$	92.4	$	-	$	480.1
Liabilities:
Derivatives	$	-	$	3.6	$	-	$	3.6
Total liabilities	$	-	$	3.6	$	-	$	3.6