FAIR VALUE OF ASSETS AND LIABILITIES
Assets and Liabilities Recorded at Fair Value

Assets and liabilities subject to fair value measurement by fair value level and recorded at fair value are as follows:
Classification on consolidated balance sheetsDecember 31, 2024December 31, 2023
Fair ValueLevel 1Level 2Fair ValueLevel 1Level 2
Assets
Certificates of depositShort-term investments$16.9 $16.9 $— $13.4 $13.4 $— 
Assets held in rabbi trustsSecurities and other investments3.1 3.1 — 2.9 2.9 — 
Total$20.0 $20.0 $— $16.3 $16.3 $— 
Liabilities
Foreign exchange forward contractsOther current liabilities$— $— $— $0.4 $— $0.4 
Deferred compensationOther liabilities3.1 — 3.1 2.9 2.9 — 
Total$3.1 $— $3.1 $3.3 $2.9 $0.4 

The Company uses the end of the period when determining the timing of transfers between levels. During 2024 and 2023, there were no transfers between levels.

Debt had a carrying value of $966.0 and fair value of $987.4 at December 31, 2024, and a carrying value of $1,253.9 and fair value of $1,285.5 at December 31, 2023.

Refer to Note 13 for further details surrounding long-term debt as of December 31, 2024 compared to December 31, 2023. Additionally, the Company remeasures certain assets to fair value, using Level 3 measurements, as a result of the occurrence of triggering events. There was no significant assets or liabilities that were remeasured at fair value on a non-recurring basis during the periods presented.
Free Sentinel

Want the next DIEBOLD NIXDORF, Inc fair value disclosure the moment it drops?

Set a Sentinel and we'll alert you the moment DIEBOLD NIXDORF, Inc's next filing hits EDGAR. No credit card, your email never gets sold.

Track for free

Historical Timeline

Fiscal YearFiled
2024Feb 25, 2025Showing above
2023Mar 8, 2024
2022Mar 16, 2023
2021Mar 11, 2022
2020Mar 1, 2021
2019Feb 26, 2020
2018Mar 1, 2019
2017Feb 28, 2018
2016Feb 24, 2017
2015Feb 29, 2016

About Fair Value Disclosures

Fair value disclosures classify all assets and liabilities measured at fair value into a three-level hierarchy: Level 1 (quoted market prices), Level 2 (observable inputs like yield curves), and Level 3 (unobservable inputs requiring management estimates). The proportion of Level 3 assets directly reflects how much of the balance sheet depends on internal models rather than market evidence.

Key signals: a growing Level 3 balance relative to total fair-value assets increases valuation uncertainty and earnings volatility risk. Watch for transfers between levels — assets moving from Level 2 to Level 3 often signal deteriorating market liquidity. Unrealized gains and losses on Level 3 positions flow through earnings or other comprehensive income, so large swings deserve scrutiny. For financial institutions, examine the sensitivity disclosures that show how Level 3 valuations change under alternative assumptions. Compare the fair value of debt against its carrying amount to gauge hidden leverage.