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Fair value measurement and Other non-operating (losses) / gains (Tables)

12 Months Ended

Dec. 31, 2022

Fair value measurement and Other non-operating (losses) / gains

Schedule of changes in Level 3 items

​

​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	Derivative		​	​	​
​	​	Contingent		​	financial		​	​	​
​		consideration			instruments			Total
​	​	(in thousands)
Balance at December 31, 2019	​	$	—	​	$	3,075	​	$	3,075
Net gains recognized in profit or loss	​	​	—	​	​	(2,300)	​	​	(2,300)
Derecognition of BMS warrants	​	​	—	​	​	(796)	​	​	(796)
Recognition of derivative financial liability of CoC-payment	​	​	—	​	​	2,613	​	​	2,613
Currency translation effects	​	​	—	​	​	53	​	​	53
Balance at December 31, 2020	​	$	—	​	$	2,645	​	$	2,645
Amount recorded for contingent consideration on Acquisition Date of Corlieve	​	​	23,950	​	​	—	​	​	23,950
Net losses recognized in profit or loss	​	​	6,683	​	​	160	​	​	6,843
Currency translation effects	​	​	(1,091)	​	​	—	​	​	(1,091)
Balance at December 31, 2021	​	$	29,542	​	$	2,805	​	$	32,347
Net losses recognized in profit or loss	​	​	7,080	​	​	(2,760)	​	​	4,320
Currency translation effects	​	​	(1,306)	​	​	(45)	​	​	(1,351)
Balance at December 31, 2022	​	$	35,316	​	$	—	​	$	35,316

​

Schedule of other non-operating (losses) / gains

​

​	​	​	​	​	​	​	​	​	​
​	​	Years ended December 31,
​	​	2022		​	2021		​	2020
​	​	(in thousands)
Other non-operating gains:	​	​	​	​	​	​	​	​	​
Derivative gains	​	$	2,760	​	$	—	​	$	483
Total other non-operating gains:	​	​	2,760	​	​	—	​	​	483
Other non-operating losses:	​	​	​	​	​	​	​	​	​
Derivative losses	​	​	—	​	​	(160)	​	​	—
Other non-operating (losses) / gains, net	​	$	2,760	​	$	(160)	​	$	483

​

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- References

No definition available.

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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 https://asc.fasb.org/extlink&oid=126976982&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 https://asc.fasb.org/extlink&oid=126976982&loc=d3e19279-110258

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- Definition

Tabular disclosure of the components of non-operating income or non-operating expense that may include amounts earned from dividends, interest on securities, gains (losses) on securities sold, equity earnings of unconsolidated affiliates, net gain (loss) on sales of business, interest expense and other miscellaneous income or expense items.

+ References

No definition available.

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