This excerpt taken from the HAS 10-K filed Mar 9, 2005.
Hasbro's financial instruments include cash and cash equivalents, accounts receivable, marketable securities, short- and long-term borrowings, accounts payable and accrued liabilities. At December 26, 2004, the carrying cost of these instruments approximated their fair value. Its financial instruments also include foreign currency forwards and options (see note 14) as well as interest rate swap agreements (see note 8). At December 26, 2004, the carrying value of these instruments approximated their fair value based on quoted or publicly available market information.