ARAUCO & CONSTITUTION PULP INC | CIK:0001004156 | 3

  • Filed: 5/9/2018
  • Entity registrant name: ARAUCO & CONSTITUTION PULP INC (CIK: 0001004156)
  • Generator: DataTracks
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1004156/000119312518157677/0001193125-18-157677-index.htm
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    • ifrs-full:DisclosureOfFairValueMeasurementExplanatory

    The assets and liabilities measured at fair value in the consolidated statements of financial position as of December 31, 2017, have been measured based on the valuation methodologies provided in IAS 39. The methodologies applied for each financial instrument are classified according to their hierarchy as follows:
     
     
     
    Fair Value
     
    Fair value
     
     
     
    December 2017
     
    Level 1
     
    Level 2
     
    Level 3
     
    Financial Instruments
     
    ThU.S.$
     
    ThU.S.$
     
    ThU.S.$
     
    ThU.S.$
     
    Fair value through profit or loss (held for trading)
     
     
     
     
     
     
     
     
     
     
     
     
     
    Derivatives
     
     
    1,679
     
     
     
     
     
    1,679
     
     
     
     
    Mutual Funds
     
     
    73,170
     
     
    73,170
     
     
     
     
     
     
     
    Other financial assets
     
     
    58,425
     
     
    2,654
     
     
    55,771
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
    Financial liabilities measured at amortized cost
     
     
     
     
     
     
     
     
     
     
     
     
     
    Bonds issued denominated in U.S. Dollars
     
     
    2,135,893
     
     
    2,135,893
     
     
     
     
     
     
     
    Bonds issued denominated in U.F. (4)
     
     
    1,333,087
     
     
    1,333,087
     
     
     
     
     
     
     
    Bank loans in U.S. Dollars
     
     
    870,399
     
     
     
     
     
    870,399
     
     
     
     
    Bank borrowing denominated in U.S. Dollars
     
     
    23,358
     
     
     
     
     
    23,358
     
     
     
     
    Financial leasing
     
     
    107,363
     
     
     
     
     
    107,363
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
    Financial liabilities at fair value through profit or loss
     
     
    137
     
     
     
     
     
    137
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
    Hedging liabilities
     
     
    5,256
     
     
     
     
     
    5,256