Note 4 – Financial assets and liabilities valued at fair value

The table below shows the allocated level for financial assets and financial liabilities recognized at fair value in the Group’s balance sheet. Measurement of fair value is based on a three level hierarchy;

Level 1: prices that reflect quoted prices on an active market for identical assets.
Level 2: based on direct or indirect inputs observable to the market not included in level 1.
Level 3: based on inputs unobservable to the market.

For a description of how fair value has been calculated see the Annual Report 2017, note 35. The fair value of financial assets and liabilities is estimated to be, in principle, the same as their recognized values.

Group 30 Jun 2018 30 Jun 2017 31 Dec 2017
MSEK Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total
Koncernen 30 jun 2018 30 jun 2017 31 dec 2017
Mkr Nivå 1 Nivå 2 Nivå 3 Summa Nivå 1 Nivå 2 Nivå 3 Summa Nivå 1 Nivå 2 Nivå 3 Summa
Assets Tillgångar                
Other securities held as fixed assets Andra långfristiga värdepappersinnehav 71 71 611 58 669 59 59
Whereof shareholding in listed company Varav marknadsnoterade aktier – 611     611       –
Whereof investment in unlisted funds Varav icke marknadsnoterad fonder 71 71     58 58     59 59
Other long-term receivables Andra långfristiga fordringar 6 6 – 2 2
Whereof commodity hedging with futures Varav råvarusäkring med termin 6 6       –   2   2
Other current receivables Övriga kortfristiga fordringar 1 1 7 7 4 4
Whereof currency swaps Varav valutaswappar 1 1   7   7   4   4
Total assets Summa tillgångar – 7 71 78 611 7 58 676 – 6 59 65
Liabilities Skulder                
Other long-term liabilities Övriga långfristiga skulder 29 23 52 66 26 92 44 23 67
Whereof interest rate swaps Varav ränteswappar 29 29   66   66   44   44
Whereof contingent consideration Varav villkorad köpeskilling 23 23   26 26     23 23
Other current liabilities Övriga kortfristiga skulder 2 11 13 0 0 2 11 13
Whereof currency swaps Varav valutaswappar 2 2   0   0   2   2
Whereof contingent consideration Varav villkorad köpeskilling 11 11     –     11 11
Total liabilities Summa skulder – 31 34 65 – 66 26 92 – 46 34 80
Parent company 30 Jun 2018 30 Jun 2017 31 Dec 2017
MSEK Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total
Moderbolaget 30 jun 2018 30 jun 2017 31 dec 2017
Mkr Nivå 1 Nivå 2 Nivå 3 Summa Nivå 1 Nivå 2 Nivå 3 Summa Nivå 1 Nivå 2 Nivå 3 Summa
Assets Tillgångar
Other long-term securities held Andra långfristiga värdepappersinnehav – 611 611 –
Whereof shareholding in listed company Varav marknadsnoterade aktier       – 611     611       –
Total assets Summa tillgångar – – – – 611 – – 611 – – – –

The tables below is a reconciliation between the opening and closing balance for assets and liabilities included in level 3.

Group Other securities held as fixed asset
MSEK 30 Jun 2018 30 Jun 2017 31 dec 2017
Koncernen Andra långfristiga värdepappersinnehav
Mkr 30 jun 2018 30 jun 2017 31 dec 2017
Opening balance Ingående balans 59 54 54
Investments during the period Investeringar under perioden 8 4 17
Repayments during the period Återbetalningar under perioden – – -14
Dividends received Erhållen utdelning -3 0 -1
Reported in profit for the period * Redovisat i periodens resultat * 7 0 -2
Reported in other comprehensive income Redovisat i övrigt totalresultat – 0 5
Closing balance Utgående balans 71 58 59

* Reported in net financial items

Group Contingent consideration
MSEK 30 Jun 2018 30 Jun 2017 31 dec 2017
Koncernen Villkorad köpeskilling
Mkr 30 jun 2018 30 jun 2017 31 dec 2017
Opening balance Ingående balans 34 23 23
Acquisitions for the profit Periodens förvärv – 3 11
Reported in profit for the profit Redovisat i periodens resultat
  Interest expense   (discount) *   Räntekostnad (diskontering) * 0 0 0
Closing balance Utgående balans 34 26 34

The contingent consideration will amount to at least SEK 3 million and at most SEK 39 million.
* Reported in net financial items