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## 6. FAIR VALUE OF FINANCIAL INSTRUMENTS 

The following tables list the company’s financial instruments by their respective classification as at December 31, 2013 and 2012: 

<img src='content_image/283392.jpg'>

1. Financial instruments classified as fair value through profit or loss 

2. Includes derivative instruments which are elected for hedge accounting totalling $752 million included in accounts receivable and other and $792 million of derivative instruments included in accounts payable and other, of which changes in fair value are recorded in other comprehensive income 

