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Fair value (Tables)

3 Months Ended

Mar. 31, 2020

Fair value

Schedule of Fair value hierarchy for assets and liabilities

The following table presents the Company’s fair value hierarchy for assets and liabilities measured at fair value as of March 31, 2020 and December 31, 2019:

		March 31, 2020
		Level 1			Level 2			Level 3			Total
Liabilities:
Recurring
Net liability arising from put/call options		$	—		$	—		$	825,000		$	825,000

		December 31, 2019
		Level 1			Level 2			Level 3			Total
Liabilities:
Recurring
Net liability arising from put/call options		$	—		$	—		$	664,000		$	664,000

Schedule of Net liability arising from put/call options

The activity for the Level 3 liability for the three months ended March 31, 2020:

Net liability arising from put/call options
Balance as of December 31, 2019		$	664,000
Unrealized loss			161,000
Balance as of March 31, 2020		$	825,000

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

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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

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