v2.4.1.9
Financial Instruments and Fair Value Measurements (Tables)
12 Months Ended
Dec. 31, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Derivative Activity

The following table summarizes the activity in our derivative instruments for the years ended December 31 as follows (in millions):

 

2014        
     Foreign Currency Contracts      Interest
Rate
Swaps (2)
 
      Net Investment Contracts      Euro Option
Contracts (1)
    

Notional amounts at January 1

   600       $ 800       £      $      ¥ 24,136       $ 250            $      $ 71   

New contracts

     1,746         2,354         238         400         79,010         769         365         464         398   

Matured or expired contracts

     (2,046)         (2,754)                       (79,010)         (769)         (81)         (110)         (71)   
  

 

 

    

 

 

    

 

 

    

 

 

    

 

 

    

 

 

    

 

 

    

 

 

    

 

 

 

Notional amounts at December 31

   300       $ 400       £     238       $     400       ¥ 24,136       $ 250           284       $ 354       $ 398   
  

 

 

    

 

 

    

 

 

    

 

 

    

 

 

    

 

 

    

 

 

    

 

 

    

 

 

 

Weighted Average Forward Rate at December 31

        1.33            1.68            96.54            1.25      

Active contracts at December 31

        4            3            3            8         2   

 

 

2013        
     Foreign Currency Contracts      Interest Rate
Swaps (3)
 
      Net Investment Contracts     

Notional amounts at January 1

   1,000       $ 1,304       ¥      $      $ 1,315   

New contracts

     600         800         24,136         250          

Matured or expired contracts

     (1,000)         (1,304)                       (1,244)   
  

 

 

    

 

 

    

 

 

    

 

 

    

 

 

 

Notional amounts at December 31

   600       $ 800       ¥     24,136       $     250       $ 71   

 

 

2012        
         Foreign Currency Contracts          Interest Rate
Swaps (4)
 
      Net Investment Contracts     

Notional amounts at January 1

        $      $ 1,497   

New contracts

     1,000         1,304         445   

Acquired contracts

                   71   

Matured or expired contracts

                   (698)   
  

 

 

    

 

 

    

 

 

 

Notional amounts at December 31

   1,000       $ 1,304       $ 1,315   

 

 

(1) During 2014, we exercised three foreign currency option contracts, and recognized a net gain of approximately $1.1 million.

 

(2) During the third quarter of 2014, we entered into two contracts with a total notional amount of ¥40.9 billion to effectively fix the interest rate on the Yen Term Loan. See Note 9 for more information on the Yen Term Loan.

 

(3) During 2013, we settled 13 contracts with a notional value of $333.5 million, and contributed 13 contracts with a notional value of $383.9 million related to the transfer of assets to the newly formed PELP co-investment venture. We also settled five contracts in Japan with a notional value of $526.4 million in connection with the contributions of properties to NPR.

 

(4) In 2012, we entered into four interest rate swap contracts with combined notional amounts of $445.4 million, with various expiration dates between 2017 and 2019. In addition, we acquired one interest rate swap contract with a notional amount of $71.0 million in connection with the acquisition of a controlling interest in one of our unconsolidated co-investment ventures.
Schedule of Fair Value of Derivative Instruments

The following table presents the fair value of our derivative instruments (in thousands):

 

     December 31, 2014      December 31, 2013  
      Asset      Liability      AOCI      Asset      Liability      AOCI  

Net investment hedges - euro denominated

   $ 22,891       $      $ 37,295       $ 137       $ 30,302       $ (21,705)   

Net investment hedges - yen denominated

     46,934                56,169         20,104                22,102   

Net investment hedges - pounds sterling denominated

     29,097                29,097                        

Foreign currency options - euro denominated (1)

     7,742                                      

Interest rate swap hedges (2)

            1,395         (1,395)                5,638         (591)   

Our share of derivatives from unconsolidated co-investment ventures (3)

                     (19,545)                         (13,851)   
  

 

 

    

 

 

    

 

 

    

 

 

    

 

 

    

 

 

 

Total fair value of derivatives

   $ 106,664       $ 1,395       $ 101,621       $ 20,241       $ 35,940       $ (14,045)   

 

 

(1) As discussed above, the foreign currency options are not designated as hedges. We recognized gains of $7.7 million in Foreign Currency and Derivative Losses and Related Amortization, Net in the Consolidated Statements of Operations from the change in value of our outstanding foreign currency option contracts for the year ended December 31, 2014.

 

(2) In connection with the contributions to NPR, we reclassified a loss related to interest rate swaps of $7.8 million during the first quarter of 2013 from AOCI in the Consolidated Balance Sheets to Losses on Early Extinguishment of Debt, Net in the Consolidated Statements of Operations.

 

(3) Items indicated by ‘- - ‘ are not applicable
Summary of Gains (Losses) From Change in Fair Value of Derivative Instruments Included in Other Comprehensive Income (Loss)

The following table presents the gains and losses associated with the change in fair value for the effective portion of our derivative and non-derivative instruments included in Other Comprehensive Income (Loss) (in thousands):

 

      2014      2013      2012  

Derivative net investment hedges (1)

   $ 122,164       $ 17,847       $         (17,450)   

Interest rate swap hedges (2)

     (804)         (69)         6,651   

Our share of derivatives from unconsolidated co-investment ventures

     (5,694)         19,659         11,335   
  

 

 

    

 

 

    

 

 

 

Total gain (loss) on derivative instruments

     115,666         37,437         536   

Non-derivative net investment hedges (3)

     321,196         (14,910)          
  

 

 

    

 

 

    

 

 

 

Total gain on derivative and non-derivative instruments

   $         436,862       $         22,527       $ 536   

 

 

(1) This includes gains of $6.3 million and $4.3 million for the years ended December 31, 2014 and 2013, respectively, upon the settlement of net investment hedges.

 

(2) The amounts reclassified to interest expense for the years ended December 31, 2014 and 2013 were not considered significant. The amount reclassified to interest expense for the year ended December 31, 2012, was $14.7 million. We do not expect the amounts reclassified to interest expense for the next 12 months to be significant.

 

(3) As discussed in Note 9, we issued €1.8 billion ($2.4 billion) of debt in 2014. This debt was issued by the Operating Partnership, which is a U.S. dollar functional entity, and designated as a non-derivative financial instrument hedge. At December 31, 2014 and 2013, we had €2.5 billion ($3.0 billion) and €700 million ($1.0 billion) of debt, net of accrued interest, respectively, designated as non-derivative financial instrument hedges of our net investment in international subsidiaries. We had €97.6 million ($118.5 million) of debt that was not designated as a non-derivative financial instrument hedge at December 31, 2014. We recognized unrealized gains of $7.5 million in Foreign Currency and Derivative Gains (Losses) and Related Amortization, Net in the Consolidated Statements of Operations on the unhedged portion or our debt in 2014.
Carrying Amounts and Estimated Fair Values of Debt

The following table reflects the carrying amounts and estimated fair values of our debt at December 31 (in thousands):

 

     2014      2013  
      Carrying Value      Fair Value      Carrying Value      Fair Value  

Credit Facilities

   $      $      $ 725,483       $ 725,679   

Senior notes

     6,076,920         6,593,657         5,357,933         5,698,864   

Exchangeable senior notes

     456,766         511,931         438,481         514,381   

Secured mortgage debt

     1,050,591         1,173,488         1,696,597         1,840,829   

Secured mortgage debt of consolidated entities

     1,207,106         1,209,271         239,992         246,324   

Term loans and other debt

     588,816         591,810         552,730         560,714   
  

 

 

    

 

 

    

 

 

    

 

 

 

Total debt

   $         9,380,199       $         10,080,157       $             9,011,216       $         9,586,791