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:  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 AS AT DECEMBER 31, 2013  (MILLIONS) FINANCIAL INSTRUMENT CLASSIFICATION FVTPL 1 Available-  for-Sale Held-  to-Maturity Loans and  Receivables/ Other Financial  Liabilities MEASUREMENT BASIS (Fair Value) (Fair Value) (Amortized Cost) (Amortized Cost) Total Financial assets Cash and cash equivalents  $ — $ — $ — $ 3,663 $ 3,663 Other financial assets  Government bonds  75 104 — — 179 Corporate bonds  36 283 — — 319 Fixed income securities  68 144 — — 212 Common shares and warrants  2,493 265 — — 2,758 Loans and notes receivable  31 — — 1,448 1,479 2,703 796 — 1,448 4,947 Accounts receivable and other 2 1,163 — — 4,013 5,176 $ 3,866 $ 796 $ — $ 9,124 $ 13,786 Financial liabilities Corporate borrowings  $ — $ — $ — $ 3,975 $ 3,975 Property-specific mortgages  — — — 35,495 35,495 Subsidiary borrowings  — — — 7,392 7,392 Accounts payable and other 2 1,305 — — 9,011 10,316 Capital securities  — — — 791 791 Interests of others in consolidated funds 1,086 — — — 1,086 $ 2,391 $ — $ — $ 56,664 $ 59,055 108 BROOKFIELD ASSET MANAGEMENT 