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Fair Value Measurements | 6 Months Ended
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Jun. 30, 2019
Disclosure of fair value measurement of assets [abstract] |
Fair values | 12 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 of the Annual Report). 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
June 30, 2019 |  |  |  |  |  |
Financial liabilities measured at fair value |  |  |  |  |  |
Derivative financial instruments | 2,839 |  | - | - | 2,839 | 2,839
| 2,839 |  |  |  |  |
Financial liabilities not measured at fair value |  |  |  |  |  |
Long-term borrowings | 38,555 |  | - | 39,989 | - | 39,989
| 38,555 |  |  |  |  |
| 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 |  | - | 37,030 | - | 37,030
| 37,163 |  |  |  |  |
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 Note 2.30 of the Annual Report
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 have been no transfers between Level 1 and Level 2 during the period.

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- Definition The entire disclosure for fair value measurement. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2019-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2019-en-r&doctype=Standard&dita_xref=IFRS13_g91-99_TI -URIDate 2019-03-27 + Details
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