v2.4.0.6
Financial Instruments and Derivative Contracts (Tables)
12 Months Ended
Dec. 31, 2011
Net Carrying Amount of Held to Maturity Investments

These financial instruments appear in the “Cash and cash equivalents” line of our consolidated balance sheet if the maturities at the time we made the investments were 90 days or less; otherwise, these held-to-maturity investments are included in the “Short-term investments” line. At December 31, we held the following financial instruments:

 

     Millions of Dollars  
     Carrying Amount  
     Cash and Cash Equivalents      Short-Term Investments*  
     2011      2010      2011      2010  

Cash

   $ 1,169         1,284         —           —     

Time Deposits

           

Remaining maturities from 1 to 90 days

     4,318         6,154         349         302   

Remaining maturities from 91 to 180 days

     —           —           —           69   

Commercial Paper

           

Remaining maturities from 1 to 90 days

     293         1,566         232         525   

Remaining maturities from 91 to 180 days

     —           —           —           —     

Government Obligations

           

Remaining maturities from 1 to 90 days

     —           450         —           77   

Remaining maturities from 91 to 180 days

     —           —           —           —     
  

 

 

    

 

 

    

 

 

    

 

 

 
   $ 5,780         9,454         581         973   
  

 

 

    

 

 

    

 

 

    

 

 

 

 

* Carrying value approximates fair value.
Assets and Liabilities Accounted for at Fair Value on a Recurring Basis

The fair value hierarchy for our derivative assets and liabilities accounted for at fair value on a recurring basis was:

 

     Millions of Dollars  
     December 31, 2011      December 31, 2010  
     Level 1     Level 2      Level 3      Total      Level 1     Level 2      Level 3      Total  

Assets

                     

Commodity derivatives*

   $ 2,807        1,947         72         4,826         1,456        1,744         63         3,263   

Interest rate derivatives

     —          31         —           31         —          20         —           20   

Foreign currency exchange derivatives

     —          13         —           13         —          15         —           15   
  

 

 

   

 

 

    

 

 

    

 

 

    

 

 

   

 

 

    

 

 

    

 

 

 

Total assets

     2,807        1,991         72         4,870         1,456        1,779         63         3,298   
  

 

 

   

 

 

    

 

 

    

 

 

    

 

 

   

 

 

    

 

 

    

 

 

 

Liabilities

                     

Commodity derivatives*

     2,970        1,722         10         4,702         1,611        1,737         36         3,384   

Foreign currency exchange derivatives

     —          23         —           23         —          9         —           9   
  

 

 

   

 

 

    

 

 

    

 

 

    

 

 

   

 

 

    

 

 

    

 

 

 

Total liabilities

     2,970        1,745         10         4,725         1,611        1,746         36         3,393   
  

 

 

   

 

 

    

 

 

    

 

 

    

 

 

   

 

 

    

 

 

    

 

 

 

Net assets (liabilities)

   $ (163     246         62         145         (155     33         27         (95
  

 

 

   

 

 

    

 

 

    

 

 

    

 

 

   

 

 

    

 

 

    

 

 

 

 

* 2010 has been reclassified to conform to current-year presentation.
Fair Value of Derivative Contracts and Gains (Losses) from Derivatives Contracts

The fair value of commodity derivative assets and liabilities and the line items where they appear on our consolidated balance sheet were:

 

     Millions of Dollars  
     2011      2010  

Assets

     

Prepaid expenses and other current assets

   $ 4,433         3,073   

Other assets

     415         211   

Liabilities

     

Other accruals

     4,350         3,212   

Other liabilities and deferred credits

     374         193   

Hedge accounting has not been used for any item in the table. The amounts shown are presented gross (i.e., without netting assets and liabilities with the same counterparty where the right of setoff exists).

 

The gains (losses) from commodity derivatives incurred, and the line items where they appear on our consolidated income statement were:

 

     Millions of Dollars  
     2011     2010     2009  

Sales and other operating revenues

   $ 907        (964     1,717   

Other income

     (9     (5     4   

Purchased commodities

     (729     915        (1,502

Income from discontinued operations

     (446     (139     (854
Net Exposures from Outstanding Derivative Contracts

The table below summarizes our material net exposures resulting from outstanding commodity derivative contracts. These financial and physical derivative contracts are primarily used to manage price exposures on our underlying operations. The underlying exposures may be from non-derivative positions such as inventory volumes or firm natural gas transport contracts. Financial derivative contracts may also offset physical derivative contracts, such as forward sales contracts.

 

     Open Position
Long /(Short)
 
     2011     2010  

Commodity

    

Crude oil, refined products and natural gas liquids (millions of barrels)

     (13     (16

Natural gas and power (billions of cubic feet equivalent)

    

Fixed price

     (57     (69

Basis

     (25     (43

 

We had the following net notional position of outstanding foreign currency exchange derivatives:

 

     In Millions  
     Notional Currency*  
     2011      2010  

Foreign Currency Exchange Derivatives

     

Sell U.S. dollar, buy other currencies**

   USD   1,949         569   

Sell euro, buy other currencies***

   EUR 61         253   

 

* Denominated in U.S. dollars (USD) and euros (EUR).
** Primarily euro, Canadian dollar, Norwegian krone and British pound.
*** Primarily Norwegian krone and British pound.
Fair Value of Derivative Contracts

The fair value of foreign currency exchange derivative assets and liabilities, and the line items where they appear on our consolidated balance sheet were:

 

     Millions of Dollars  
     2011      2010  

Assets

     

Prepaid expenses and other current assets

   $ 12         14   

Other assets

     1         1   

Liabilities

     

Other accruals

     23         7   

Other liabilities and deferred credits

     —           2   
Gains (Losses) from Derivatives Contracts

Gains and losses from foreign currency exchange derivatives and the line item where they appear on our consolidated income statement were:

 

     Millions of Dollars  
     2011     2010      2009  

Foreign currency transaction (gains) losses

   $ (9     115         (107

Income from discontinued operations

     (5     3         (14
Commodity Derivative and Financial Instruments

Our commodity derivative and financial instruments were:

 

     Millions of Dollars  
     Carrying Amount      Fair Value  
     2011      2010      2011      2010  

Financial Assets

           

Foreign currency exchange derivatives

   $ 13         15         13         15   

Interest rate derivatives

     31         20         31         20   

Commodity derivatives

     814         624         814         624   

Investment in LUKOIL

     —           1,083         —           1,083   

Financial Liabilities

           

Total debt, excluding capital leases

     22,592         23,553         27,065         26,144   

Joint venture acquisition obligation

     4,314         5,009         4,820         5,600   

Foreign currency exchange derivatives

     23         9         23         9   

Commodity derivatives

     446         426         446         426