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Fair Value | 12 Months Ended
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Dec. 31, 2018
Disclosure of fair value measurement of assets [abstract] |
Fair values | 22 Fair values Carrying amounts and fair values The following table shows the carrying amounts and fair values of financial assets and financial liabilities, including their levels in the fair value hierarchy (as defined in note 2.28). It does not include fair value information for financial assets and financial liabilities not measured at fair value if the carrying amount is a reasonable approximation of fair value, such as cash and cash equivalents, restricted cash, trade receivables and trade payables.
| Carrying amount |  | Fair value
(in thousands of USD) | Other financial liabilities |  | Level 1 | Level 2 | Level 3 | Total
December 31, 2018 |  |  |  |  |  |
Financial liabilities measured at fair value |  |  |  |  |  |
Derivative financial instruments | 831 |  | - | - | 831 | 831
| 831 |  |  |  |  |
Financial liabilities not measured at fair value |  |  |  |  |  |
Long-term borrowings | 37,163 |  | - | 3 7,030 | - | 3 7,030
| 37,163 |  |  |  |  |
| Carrying amount |  | Fair value
(in thousands of USD) | Other financial liabilities |  | Level 1 | Level 2 | Level 3 | Total
December 31, 2017 |  |  |  |  |  |
Financial liabilities not measured at fair value |  |  |  |  |  |
Long-term borrowings | 41,538 |  | - | 41,219 | - | 41,219
| 41,538 |  |  |  |  |
Measurement of fair values Valuation techniques and significant unobservable inputs The following tables show the valuation techniques used in measuring Level 1, Level 2 and Level 3 fair values, as well as the significant unobservable inputs used.
Financial instruments measured at fair value |  |  |  |  |  |  |
Type |  | Valuation Techniques |  | Significant unobservable inputs
Derivative financial instruments |  | Black-Scholes model |  | Refer to Not e 2.30
Financial instruments not measured at fair value |  |  |  |  |  |  |
Type |  | Valuation Techniques |  | Significant unobservable inputs
Long-term borrowings |  | Discounted cash flow |  | Discount rate
Transfers between Level 1, 2 and 3 There were no transfers between these levels in 2017 and 2018.

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