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Fair value measurement (Tables) | 9 Months Ended
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Sep. 30, 2017
Fair value measurement |
Schedule of assets and liabilities measured at fair value on recurring basis |
|  | Quoted prices in active markets (Level 1) |  | Significant other observable inputs (Level 2) |  | Significant unobservable inputs (Level 3) |  | Total |  | Classification in consolidated balance sheets
|  |  | in thousands |  |
At December 31, 2016 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 132,496 |  | $ | — |  | $ | — |  | $ | 132,496 |  |
Total assets |  |  | 132,496 |  |  | — |  |  | — |  |  | 132,496 |  |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial instruments - debt |  |  | — |  |  | — |  |  | 11 |  |  | 11 |  | Accrued expenses and other current liabilities
Derivative financial instruments - related party |  |  | — |  |  | — |  |  | 51 |  |  | 51 |  | Other non-current liabilities
Contingent consideration |  |  | — |  |  | — |  |  | 1,838 |  |  | 1,838 |  |
Total liabilities |  | $ | — |  | $ | — |  | $ | 1,900 |  | $ | 1,900 |  |
At September 30, 2017 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 88,934 |  | $ | — |  | $ | — |  | $ | 88,934 |  |
Total assets |  |  | 88,934 |  |  | — |  |  | — |  |  | 88,934 |  |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial instruments - debt |  |  | — |  |  | — |  |  | 3 |  |  | 3 |  | Accrued expenses and other current liabilities
Derivative financial instruments - related party |  |  | — |  |  | — |  |  | 35 |  |  | 35 |  | Other non-current liabilities
Contingent consideration |  |  | — |  |  | — |  |  | 3,610 |  |  | 3,610 |  |
Total liabilities |  | $ | — |  | $ | — |  | $ | 3,648 |  | $ | 3,648 |  |
Schedule of changes in Level 3 items |
|  |  |  | Derivative |  |  |
|  | Contingent |  | financial |  |  |
|  | consideration |  | instruments |  | Total
|  | in thousands
Balance at December 31, 2016 |  | $ | 1,838 |  | $ | 62 |  | $ | 1,900
(Gains) / losses recognized in profit or loss |  |  | 2,704 |  |  | (29) |  |  | 2,675
Amounts due (presented in Accrued expenses and other current liabilities) |  |  | (1,181) |  |  | — |  |  | (1,181)
Currency translation effects |  |  | 249 |  |  | 5 |  |  | 254
Balance at September 30, 2017 |  | $ | 3,610 |  | $ | 38 |  | $ | 3,648
|  |  |  |  | Derivative |  |  |
|  | Contingent |  | financial |  |  |
|  | consideration |  | instruments |  | Total
|  | in thousands
Balance at December 31, 2015 |  | $ | 2,926 |  | $ | 837 |  | $ | 3,763
(Gains) / losses recognized in profit or loss |  |  | (1,569) |  |  | (701) |  |  | (2,270)
Currency translation effects |  |  | 87 |  |  | 20 |  |  | 107
Balance at September 30, 2016 |  | $ | 1,444 |  | $ | 156 |  | $ | 1,600
Schedule of changes in fair value of unobservable inputs |
|  |  | September 30,
|  | 2017
|  | in thousands
Change in fair value |  |  |
Moving out of all milestones by 6 months |  | $ | (231)
Increasing the POS for the first milestone by 20% |  |  | 1,103
Decreasing the POS for the first milestone by 20% |  |  | (1,103)
Reducing the discount rate from 14.5% to 4.5% |  |  | 1,004
Increasing the discount rate from 14.5% to 24.5% |  |  | (590)
|  |  | December 31,
|  | 2016
|  | in thousands
Change in fair value |  |  |
Moving out of all milestones by 6 months |  | $ | (209)
Increasing the POS for the first milestone by 20% |  |  | 367
Decreasing the POS for the first milestone by 20% |  |  | (367)
Reducing the discount rate from 30% to 20% |  |  | 638
Increasing the discount rate from 30% to 40% |  |  | (309)

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- Definition Tabular disclosure of changes in fair value of unobservable inputs related to contingent consideration. + References No definition available. + Details
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- Definition Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19279-110258 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258 + Details
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- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19190-110258 + Details
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