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公允价值计量
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9月. 30, 2014
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| 公允价值披露[摘要] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 公允价值计量 |
公允价值计量
The Company records certain financial and non-financial 资产 and liabilities on the balance sheet at fair value in accordance with FASB ASC 820. FASB ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability (exit price) in an orderly transaction between market participants at the measurement date. The statement establishes market or observable inputs as the preferred sources of values, followed by assumptions based on hypothetical transactions in the absence of market inputs. The statement requires fair value measurements be classified and disclosed in one of the following categories:
一级-相同资产和负债在活跃im体育平台官方网站的报价.
二级-类似资产和负债在活跃im体育平台官方网站的报价, quoted prices for identical or similar instruments in markets that are not active and model-derived valuations whose inputs are observable or whose significant value drivers are observable.
第3级-估值模型的重要输入体育平台是不可观察的.
Financial 资产 and liabilities are classified based on the lowest level of input that is significant to the fair value measurement.
The following tables summarize the Company’s financial and non-financial liabilities by FASB ASC 820 valuation level as of 2014年9月30日:
The estimated fair value of the Company’s fixed price swap contracts and swaptions were based upon forward commodity prices based on quoted market prices, 调整差速器, 以及公司的交换, 基础商品的im体育平台官方网站隐含波动率也被评估. 有关本公司套期保值活动的进一步讨论见附注9. The estimated fair value of the Company's equity investment in Diamondback was based upon the public closing share price of Diamondback's common stock as of 2014年9月30日.
The estimated fair values of proved oil and gas properties assumed in business combinations are based on a discounted cash flow model and market assumptions as to future commodity prices, 预测石油和天然气储量的估计数量, 对未来开发和运营成本的时间和数量的预期, 对未来产量的预测, 预期采收率, 以及风险调整后的贴现率. The estimated fair values of unevaluated oil and gas properties was based on geological studies, 历史井动态, 地点和适用的矿产租赁条款. Based on the unobservable nature of certain of the inputs the estimated fair value of the oil and gas properties assumed is deemed to use 3级 inputs. 关于公司收购的进一步讨论见附注1.
The Company estimates asset retirement obligations pursuant to the provisions of FASB ASC Topic 410, “资产退休和环境责任（“美财会委 asc 410”）. The initial measurement of asset retirement obligations at fair value is calculated using discounted cash flow techniques and based on internal estimates of future retirement costs associated with oil and gas properties. 考虑到输入的不可观察性, 包括堵塞成本和储备寿命, the initial measurement of the asset retirement obligation liability is deemed to use 3级 inputs. 关于本公司资产退休义务的进一步讨论见附注2. 截至9个月发生的资产退休义务 2014年9月30日 大约体育平台是$5.700万年.
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