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Fair value measurement (Tables)

9 Months Ended

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)

X

- Definition

Tabular disclosure of changes in fair value of unobservable inputs related to contingent consideration.

+ References

No definition available.

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- References

No definition available.

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X

- 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

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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

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