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Fair value measurement (Tables)

3 Months Ended

Mar. 31, 2019

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, 2018
Assets:
Cash, cash equivalents and restricted cash		$	237,342		$	—		$	—		$	237,342
Total assets		$	237,342		$	—		$	—		$	237,342
Liabilities:
Derivative financial instruments - debt		$	—		$	—		$	572		$	572		Accrued expenses and other current liabilities
Derivative financial instruments - related party			—			—			803			803
Total liabilities		$	—		$	—		$	1,375		$	1,375
At March 31, 2019
Assets:
Cash, cash equivalents and restricted cash		$	211,717		$	—		$	—		$	211,717
Total assets		$	211,717		$	—		$	—		$	211,717
Liabilities:
Derivative financial instruments - debt		$	—		$	—		$	—		$	—
Derivative financial instruments - related party			—			—			2,603			2,603
Total liabilities		$	—		$	—		$	2,603		$	2,603

Schedule of changes in Level 3 items

		Derivative
		financial
		instruments
		(in thousands)
Balance at December 31, 2018		$	1,375
Losses recognized in profit or loss			2,027
Exercise of warrants			(770)
Currency translation effects			(29)
Balance at March 31, 2019		$	2,603

Schedule of changes in assumptions for fair value of warrants

			Total warrants
		(in thousands)
Base case		$	2,603
Increase volatility by 10% to 85%			568
Extend exercise dates by one year			(9)

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- Definition

Schedule of changes in assumptions for fair value of warrants

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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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19207-110258

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19279-110258

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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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19190-110258

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