Company: APTV
Filing Date: 2025-10-30
Form Type: 10-Q
Source: 0001521332-25-000051
Chunk: 211

Company: Aptiv PLC
Filing Date: 2025-10-30
Form: 10-Q
Item: Item 8
Chunk 211
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 and Hedging Activities for further information regarding derivatives.Publicly traded equity securities—All publicly traded equity securities are reported at fair value as of each reporting date. The measurement of the asset is based on quoted prices for identical assets on active market exchanges. Gains and losses from changes in the fair value of these securities are recorded within other income, net on the consolidated statements of operations.Available-for-sale debt securities—Investments in available-for-sale debt securities are reported at fair value with changes in the fair value recorded in other comprehensive income. Changes in the fair value of available-for-sale debt securities impact earnings only when such securities are sold, or an allowance for expected credit losses or impairment is recognized.As further described in Note 21. Investments in Affiliates, the Company owns investments in Maxieye and StradVision, which are classified as available-for-sale debt securities due to the Company’s redemption rights, and are included within other long-term assets in the consolidated balance sheets. The fair value measurements of these investments are based on significant inputs that are not observable in the market, and are therefore classified as a Level 3 measurement. 

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The below table summarizes the cost, cumulative unrealized gains, cumulative unrealized losses and estimated fair value of Aptiv’s debt securities as of September 30, 2025 and December 31, 2024:Cost basisGross unrealized gainsGross unrealized lossesEstimated fair value (in millions)As of September 30, 2025Available-for-sale debt securities$205 $19 $(17)$207 Total debt securities$205 $19 $(17)$207 As of December 31, 2024Available-for-sale debt securities$165 $8 $(12)$161 Total debt securities$165 $8 $(12)$161 The change in fair value of available-for-sale debt securities classified as a Level 3 measurement for the nine months ended September 30, 2025 and 2024 are as follows:Nine Months Ended September 30,20252024 (in millions)Fair value at beginning of period$161 $— Additions40 165 Measurement adjustments6 8 Fair value at end of period$207 $173 There were no impairment charges related to these investments during the three and nine months ended September 30, 2025 and 2024.As of September 30, 2025 and December 31, 2024, Aptiv had the following assets measured at