Yes, the Sony SmartWatch 2 is IP57 water and dust resistant

The Sony SmartWatch 2 doesn't mind a little dunk or three

There seems to be a little confusion out there among wearable enthusiasts and soon-to-be wearable enthusiasts about the Sony SmartWatch 2 and any level of water resistance. A representative of the company has assured me that the SW2 is indeed IP 57 rated for water and dust resistance. This is the same as the Xperia Z, and it means:

• 5: Ingress of dust is not entirely prevented, but it must not enter in sufficient quantity to interfere with the satisfactory operation of the equipment.
• 7: Ingress of water in harmful quantity shall not be possible when the enclosure is immersed in water under defined conditions of pressure and time (up to 1 m of submersion). 

That's all I needed to hear. Hit the break to see the Sony SmartWatch 2 meeting a glass of ice-cold West Virginia mountain spring water.