Live Nation Entertainment Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

FAIR VALUE MEASUREMENTS (Tables)

FAIR VALUE MEASUREMENTS (Tables)

9 Months Ended

Sep. 30, 2013

Fair Value of Assets and Liabilities Measured on a Recurring Basis

In accordance with the fair value hierarchy described above, the following table shows the fair value of the Company’s financial assets and liabilities that are required to be measured at fair value on a recurring basis, which are classified on the balance sheets as cash and cash equivalents, other current assets, other long-term assets, other current liabilities and other long-term liabilities:



	Fair Value Measurements at September 30, 2013								Fair Value Measurements at December 31, 2012
	Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3		Total
			(in thousands)								(in thousands)
Assets:
Cash equivalents	$	76,606	$	—	$	—	$	76,606	$	61,996	$	—	$	—	$	61,996
Forward currency contracts	—		251		—		251		—		81		—		81
Stock options	—		—		19		19		—		—		204		204
Total	$	76,606	$	251	$	19	$	76,876	$	61,996	$	81	$	204	$	62,281
Liabilities:
Interest rate swaps	$	—	$	1,823	$	—	$	1,823	$	—	$	2,811	$	—	$	2,811
Forward currency contracts	—		439		—		439		—		625		—		625
Put option	—		—		555		555		—		—		—		—
Contingent consideration	—		—		7,384		7,384		—		—		6,718		6,718
Total	$	—	$	2,262	$	7,939	$	10,201	$	—	$	3,436	$	6,718	$	10,154