| Motorola 2000 Annual Report > Financial Report (1165 words) |
 | Fair values of financial instruments: The fair values of financial instruments are determined based on quoted market prices and market interest rates as of the end of the reporting period. |
| Gains and losses on financial instruments that hedge firm future commitments are deferred until such time as the underlying transactions are recognized or recorded immediately when the transaction is no longer expected to occur. |
| Foreign exchange financial instruments that hedge investments in foreign subsidiaries are marked-to-market, and the results are included in stockholders' equity. |
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