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Fair value measurement (Tables)

12 Months Ended

Dec. 31, 2021

Fair value measurement

Schedule of fair value measurement of liabilities

The following table provides the fair value measurement hierarchy of the Group’s assets and liabilities:

​

​	​	​	​	​	​	​	​	​
​	​	​	​	Fair value measurement using:
​	​	​	​	Quoted prices	​	​	​	​
​	​	​	​	in active	​	Observable	​	Unobservable
​	​	​	​	markets	​	inputs	​	inputs
​		Total		(Level 1)		(Level 2)		(Level 3)
​	​	US$(000)	​	US$(000)	​	US$(000)	​	US$(000)
​	​	​	​	​	​	​	​	​
As of December 31, 2021-	​	​	​	​	​	​	​	​
Assets and liabilities measured at fair value:	​	​	​	​	​	​	​	​
Fair value of account receivable (subject to provisional pricing)		133,977		—		133,977		—
Bank loans		50,000		—		50,000		—
Financial obligations	​	1,059,236	​	—	​	1,059,236	​	—
Contingent consideration liability		17,718		—		—		17,718
Hedge instruments	​	6,976	​	—	​	6,976	​	—
​	​	​	​	​	​	​	​	​
As of December 31, 2020 -	​	​	​	​	​	​	​	​
Assets and liabilities measured at fair value:	​	​	​	​	​	​	​	​
Fair value of account receivable (subject to provisional pricing)		126,553		—		126,553		—
Bank loans		65,793		—		65,793		—
Financial obligations	​	475,624	​	—	​	475,624	​	—
Contingent consideration liability	​	22,100	​	—	​	—	​	22,100
Hedge instruments		18,439		—		18,439		—

Schedule of quantitative information about the significant unobservable inputs used in level 3 fair value measurements

The following table summarizes the quantitative information about the significant unobservable inputs used in level 3 fair value measurements:

​

​	​	​	​	​	​	​	​	​
​		Fair value as of		​		​		​
​	​	December 31,	​	Unobservable	​	​	​	Relationship of unobservable
Description	​	2021	​	inputs	​	Range of inputs	​	inputs to fair value
Contingent consideration liability		17,718		Rate before tax		8.73	%	A change in the discount rate by 10% (rate of 0.873%) higher/lower, the fair value would increase/decrease in US$1.4 million.
​		​		Expected revenues annual average (US$000)		193,972	​	If expected sales change by 10% higher/lower, the fair value would increase/decrease in US$1.8 million.

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- References

No definition available.

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- Definition

The disclosure of the fair value measurement of liabilities.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 13
-IssueDate 2021-01-01
-Paragraph 93
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2021-en-r&anchor=para_93&doctype=Standard
-URIDate 2021-03-24

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- Definition

The disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of liabilities.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 13
-IssueDate 2021-01-01
-Paragraph 93
-Subparagraph d
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2021-en-r&anchor=para_93_d&doctype=Standard
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