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EATON CORP

SEC Form 10-Q filed 2010-07-30 for the period ending 2010-06-30

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Selected tables from the SEC filing

Table 0

Financial table in standard format

EATON CORPORATION
CONDENSED CONSOLIDATED BALANCE SHEETS


	June 30,		December 31,
(Millions)	2010		2009
Current assets
Cash	$	249	$	340
Short-term investments		538		433
Accounts receivable		2,126		1,899
Inventories		1,386		1,326
Deferred income taxes other current assets		563		526

Total current assets		4,862		4,524

Property, plant equipment-net		2,270		2,445
Goodwill		5,125		5,435
Other intangible assets		2,203		2,441
Deferred income taxes other long-term assets		1,467		1,437

Total assets	$	15,927	$	16,282


Current liabilities
Short-term debt	$	93	$	113
Current portion of long-term debt		5		5
Accounts payable		1,229		1,057
Accrued compensation		350		256
Other current liabilities		1,321		1,258

Total current liabilities		2,998		2,689

Long-term debt		3,378		3,349
Pension liabilities		1,217		1,586
Other postretirement benefits liabilities		753		754
Deferred income taxes other long-term liabilities		971		1,086

Equity
Eaton shareholders equity		6,570		6,777
Noncontrolling interests		40		41

Total equity		6,610		6,818

Total liabilities equity	$	15,927	$	16,282

EATON CORP CIK:31277
	2010-06-30	2009-12-31
Current assets
Cash	$249	$340
Short-term investments	538	433
Accounts receivable	2,126	1,899
Inventories	1,386	1,326
Deferred income taxes other current assets	563	526
Total current assets	4,862	4,524
Property, plant equipment-net	2,270	2,445
Goodwill	5,125	5,435
Other intangible assets	2,203	2,441
Deferred income taxes other long-term assets	1,467	1,437
Total assets	$15,927	$16,282
Current liabilities
Short-term debt	$93	$113
Current portion of long-term debt	5	5
Accounts payable	1,229	1,057
Accrued compensation	350	256
Other current liabilities	1,321	1,258
Total current liabilities	2,998	2,689
Long-term debt	3,378	3,349
Pension liabilities	1,217	1,586
Other postretirement benefits liabilities	753	754
Deferred income taxes other long-term liabilities	971	1,086
Equity
Eaton shareholders equity	6,570	6,777
Noncontrolling interests	40	41
Total equity	6,610	6,818
Total liabilities equity	$15,927	$16,282

Table 1

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control over the size of positions entered into with any one counterparty and regularly monitors the credit rating of these institutions. Such derivative financial instruments are not purchased and sold for trading purposes.
Derivative financial instruments are measured at fair value and recognized as assets or liabilities in the Consolidated Balance Sheet. Accounting for the gain or loss resulting from the change in the fair value of the derivative financial instrument depends on whether it has been designated, and is effective, as part of a hedging relationship and, if so, on the nature of the hedging activity. Eaton formally documents all relationships between derivative financial instruments accounted for as hedges and the hedged item, as well as its risk-management objective and strategy for undertaking the hedge transaction. This process includes linking all derivative financial instruments to a recognized asset or liability, specific firm commitment, forecasted transaction, or net investment in a foreign operation. These financial instruments can be designated as:

			Hedges of the change in the fair value of a recognized fixed-rate asset or liability, or the firm commitment to acquire such an asset or liability (a fair value hedge); for these hedges, the gain or loss from the derivative financial instrument, as well as the offsetting loss or gain on the hedged item attributable to the hedged risk, are recognized in income during the period of change in fair value.

			Hedges of the variable cash flows of a recognized variable-rate asset or liability, or the forecasted acquisition of such an asset or liability (a cash flow hedge); for these hedges, the effective portion of the gain or loss from the derivative financial instrument is recognized in Eaton shareholders equity and reclassified to income in the same period when the gain or loss on the hedged item is included in income.

			Hedges of the foreign currency exposure related to a net investment in a foreign operation (a net investment hedge); for these hedges, the effective portion of the gain or loss from the derivative financial instrument is recognized in Eaton shareholders equity and reclassified to income in the same period when the gain or loss related to the net investment in the foreign operation is included in income.

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    [3..3)   [0..0] (stub): 'Hedges of the change in the fair value of a recognized fixed-rate asset or liability, or the firm commitment to acquire such an asset or liability (a fair value hedge); for these hedges, the gain or loss from the derivative financial instrument, as well as the offsetting loss or gain on the hedged item attributable to the hedged risk, are recognized in income during the period of change in fair value.'

Row 1

Row 2
    [3..3)   [0..0] (stub): 'Hedges of the variable cash flows of a recognized variable-rate asset or liability, or the forecasted acquisition of such an asset or liability (a cash flow hedge); for these hedges, the effective portion of the gain or loss from the derivative financial instrument is recognized in Eaton shareholders equity and reclassified to income in the same period when the gain or loss on the hedged item is included in income.'

Row 3

Row 4
    [3..3)   [0..0] (stub): 'Hedges of the foreign currency exposure related to a net investment in a foreign operation (a net investment hedge); for these hedges, the effective portion of the gain or loss from the derivative financial instrument is recognized in Eaton shareholders equity and reclassified to income in the same period when the gain or loss related to the net investment in the foreign operation is included in income.'



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Table attributes: assets,balancesheet,liabilities,cash

Table 2

Financial table in standard format

Hedges of the change in the fair value of a recognized fixed-rate asset or liability, or the firm commitment to acquire such an asset or liability (a fair value hedge); for these hedges, the gain or loss from the derivative financial instrument, as well as the offsetting loss or gain on the hedged item attributable to the hedged risk, are recognized in income during the period of change in fair value.

Hedges of the variable cash flows of a recognized variable-rate asset or liability, or the forecasted acquisition of such an asset or liability (a cash flow hedge); for these hedges, the effective portion of the gain or loss from the derivative financial instrument is recognized in Eaton shareholders equity and reclassified to income in the same period when the gain or loss on the hedged item is included in income.

Hedges of the foreign currency exposure related to a net investment in a foreign operation (a net investment hedge); for these hedges, the effective portion of the gain or loss from the derivative financial instrument is recognized in Eaton shareholders equity and reclassified to income in the same period when the gain or loss related to the net investment in the foreign operation is included in income.
The gain or loss from a derivative financial instrument designated as a hedge that is effective as a hedge is included in the same line of the Statement of Consolidated Income as the offsetting loss or gain on the hedged item.
The change in fair value of a derivative financial instrument that is not effective as a hedge is immediately recognized in income.
For derivatives that are not designated as a hedge, any gain or loss is immediately recognized in income. The majority of derivatives used in this manner relate to risks resulting from assets or liabilities denominated in a foreign currency that arise in the normal course of business.
Information as to the fair value of derivative financial instruments recognized in the Consolidated Balance Sheet follows:


	Fair value at June 30, 2010
	Other				Other
	current		Other long-		current
	assets		term assets		liabilities
Derivatives designated as hedges
Fixed-to-floating interest rate swaps (fair value hedges)			$	65
Foreign currency exchange contracts (cash flow hedges)	$	4			$	3
Commodity contracts (cash flow hedges)						3

Total	$	4	$	65	$	6


Derivatives not designated as hedges
Foreign currency exchange contracts	$	21			$	26
Commodity contracts		1				7

Total	$	22			$	33

EATON CORP CIK:31277
	2010-06-30	2010-06-30
Other
current
assets
Derivatives designated as hedges
Fixed-to-floating interest rate swaps (fair value hedges)
Foreign currency exchange contracts (cash flow hedges)	$4	$3
Commodity contracts (cash flow hedges)		3
Total	$4	$6
Derivatives not designated as hedges
Foreign currency exchange contracts	$21	$26
Commodity contracts	1	7
Total	$22	$33

Row "current": Multi-column field in a numeric row
Row "assets": Multi-column field in a numeric row
Row "Fixed-to-floating interest rate swaps (fair value hedges)": Multi-column field in a numeric row
Row "Total": Multi-column field in a numeric row

Original filing from SEC EDGAR system.