v2.4.0.8

Consolidated Balance Sheets (USD $) In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Current assets:
Cash and cash equivalents	$ 224.8	$ 9.2
Accounts receivable, net	106.4	101.9
Related company receivables	20.0	48.0
Materials and supplies	38.3	32.9
Deferred income taxes	69.1	42.8
Other current assets	77.6	79.0
Total current assets	536.2	313.8
Investments	14.7	13.1
Property and equipment (including concession assets), net	2,656.0	2,522.3
Other assets	28.8	60.3
Total assets	3,235.7	2,909.5
Current liabilities:
Debt due within one year	81.8	18.8
Accounts payable and accrued liabilities	87.7	87.4
Related company payables	54.3	6.9
Total current liabilities	223.8	113.1
Long-term debt	1,114.4	938.0
Related company debt	64.2	178.3
Deferred income taxes	164.1	131.6
Other noncurrent liabilities and deferred credits	8.2	10.3
Total liabilities	1,574.7	1,371.3
Commitments and contingencies	0	0
Stockholders’ equity:
Common stock, 4,785,510,235 shares authorized and issued without par value	286.1	286.1
Additional paid-in capital	243.6	243.6
Retained earnings	1,134.6	1,011.7
Accumulated other comprehensive loss	(3.3)	(3.2)
Total stockholders’ equity	1,661.0	1,538.2
Total liabilities and stockholders’ equity	$ 3,235.7	$ 2,909.5

Amount, net of accumulated depreciation, depletion and amortization, of long-lived physical assets and certain intangibles used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, track structure, land, buildings, machinery and equipment, office equipment, furniture and fixtures, computer equipment and concession assets

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Sum of the carrying values as of the balance sheet date of obligations incurred through that date and due within one year (or the operating cycle, if longer), including liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received, taxes, interest, rent and utilities, accrued salaries and bonuses, payroll taxes and fringe benefits.

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Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.

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Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

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Excess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders. Includes adjustments to additional paid in capital. Some examples of such adjustments include recording the issuance of debt with a beneficial conversion feature and certain tax consequences of equity instruments awarded to employees. Use this element for the aggregate amount of additional paid-in capital associated with common and preferred stock. For additional paid-in capital associated with only common stock, use the element additional paid in capital, common stock. For additional paid-in capital associated with only preferred stock, use the element additional paid in capital, preferred stock.

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Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

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Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.

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Carrying amount as of the balance sheet date of obligations due all related parties. For classified balance sheets, represents the current portion of such liabilities (due within one year or within the normal operating cycle if longer).

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Aggregate carrying amount, as of the balance sheet date, of noncurrent assets not separately disclosed in the balance sheet. Noncurrent assets are expected to be realized or consumed after one year (or the normal operating cycle, if longer).

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The cumulative amount of the reporting entity's undistributed earnings or deficit.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

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-Name Regulation S-X (SX)

-Number 210

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Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

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Kansas City Southern de Mexico, S.A. de C.V. 10-K