XML 31 R21.htm IDEA: XBRL DOCUMENT v3.8.0.1

Assets and Liabilities Measured at Fair Value (Tables)

3 Months Ended

Mar. 31, 2018

Assets and Liabilities Measured at Fair Value

Summary of assets and liabilities subject to fair value measurements

A summary of the fair value of the Company’s recurring assets and liabilities aggregated by the level in the fair value hierarchy within which those measurements fall as of March 31, 2018 are identified in the following table:

(in thousands)		Level 2			Level 3			Total
Assets:
Commercial paper		$	121,860		$	—		$	121,860
Asset-backed securities		47,828			—			47,828
Corporate debt securities		308,125			—			308,125
Money market funds		2,841			—			2,841
Derivative asset		—			2,238			2,238
		$	480,654		$	2,238		$	482,892

		Level 2			Level 3			Total
Liabilities:
Contingent consideration payable		$	—		$	26,500		$	26,500
Derivative liability		—			80,577			80,577
Deferred compensation plan liability		2,491			—			2,491
		$	2,491		$	107,077		$	109,568

A summary of the fair value of the Company’s recurring assets and liabilities aggregated by the level in the fair value hierarchy within which those measurements fall as of December 31, 2017 are identified in the following table:

(in thousands)		Level 2			Total
Assets:
Commercial paper		$	79,803		$	79,803
Asset-backed securities		30,287			30,287
Corporate debt securities		199,012			199,012
Money market funds		2,598			2,598
		$	311,700		$	311,700

		Level 2			Level 3			Total
Liabilities:
Contingent consideration payable		$	—		$	25,400		$	25,400
Deferred compensation plan liability		2,258			—			2,258
		$	2,258		$	25,400		$	27,658

Schedule of changes in contingent consideration payable

		Three Months Ended March 31,
(in thousands)		2018			2017
Balance, beginning of the period		$	25,400		$	269,722
Changes in fair value during the period, included in Statement of Operations		1,100			4,578
Balance, end of the period		$	26,500		$	274,300

Callidus

Assets and Liabilities Measured at Fair Value

Schedule of significant unobservable inputs used in the valuation of the contingent consideration payable

Contingent Consideration Liability		Fair value as of  March 31, 2018		Valuation Technique		Unobservable Input		Range
Clinical and regulatory milestones		$26.0 million		Probability weighted discounted cash flow		Discount rate Probability of achievement of milestones Projected year of payments		11.0% 71.0%-100.0% 2018-2022

X

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

No definition available.

+ Details

Name:	us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financial instruments measured at fair value, including those classified in shareholders' equity measured on a recurring or nonrecurring basis. Disclosures include, but are not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. Nonrecurring fair value measurements are those that are required or permitted in the statement of financial position in particular circumstances.

+ 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 (bb)
-URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2C
-URI http://asc.fasb.org/extlink&oid=66048111&loc=SL7498348-110258

Reference 6: 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

Name:	us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the inputs and valuation techniques used to measure fair value, and a discussion of changes in valuation techniques and related inputs, if any, applied during the period to each separate class of assets, liabilities, and financial instruments classified in shareholders' equity that are measured on a recurring and/or nonrecurring basis.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (bbb)
-URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258

+ Details

Name:	us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of contingent payment arrangements including the terms that will result in payment and the accounting treatment that will be followed if such contingencies occur, including the potential impact on earnings per share if contingencies are to be settled in common stock of the entity. The description also may include the period over which amounts are expected to be paid, and changes in the amount since the previous reporting period. This also includes contingent options and commitments.

+ References

No definition available.

+ Details

Name:	us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionContingentConsiderationTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_BusinessAcquisitionAxis=fold_CallidusBiopharmaIncMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: