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Fair value measurement (Tables)

12 Months Ended

Dec. 31, 2023

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
​	​	Carrying	​	markets	​	inputs	​	inputs
​		value		(Level 1)		(Level 2)		(Level 3)
​	​	US$(000)	​	US$(000)	​	US$(000)	​	US$(000)
​	​	​	​	​	​	​	​	​
As of December 31, 2023-	​	​	​	​	​	​	​	​
Assets and liabilities measured at fair value:	​	​	​	​	​	​	​	​
Fair value of account receivable (subject to provisional pricing)		125,586		—		125,586		—
Contingent consideration liability		21,614		—		21,614		—
Fair value of liabilities at amortized cost:	​	​	​	​	​	​	​	​
Financial obligations	​	​	​	​	​	—	​	—
​	​	​	​	​	​	​	​	​
As of December 31, 2022 -	​	​	​	​	​	​	​	​
Assets and liabilities measured at fair value:	​	​	​	​	​	​	​	​
Fair value of account receivable (subject to provisional pricing)	​	129,567	​	—	​	129,567	​	—
Contingent consideration liability	​	16,905	​	—	​	16,905	​	—
Hedge instruments asset	​	8,839	​	—	​	8,839	​	—
​		​		​		​		​
Fair value of liabilities at amortized cost:		​		​		​		​
Financial obligations	​	672,110	​	—	​	672,110	​	—
​		​		​		​		​

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	​	2023	​	inputs	​	Range of inputs	​	inputs to fair value
Contingent consideration liability		21,614		Rate before tax		10.84	%	A change in the discount rate by 10% (rate 10.84%) higher/lower, the fair value would increase/decrease in US$1.5 million.
​		​		Expected revenues annual average (US$000)		224,288	​	If expected sales change by 10% higher/lower, the fair value would increase/decrease in US$2.2 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 2023-01-01
-Paragraph 93
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2023-en-r&anchor=para_93&doctype=Standard
-URIDate 2023-03-23

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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 2023-01-01
-Paragraph 93
-Subparagraph d
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2023-en-r&anchor=para_93_d&doctype=Standard
-URIDate 2023-03-23

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