Note 3 – 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 2016, note 34. The fair value of financial assets and liabilities is estimated to be, in principle, the same as their booked values.

Group   30 Sep 2017 30 Sep 2016 31 Dec 2016
MSEK Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total
  Koncernen 30 sep 2017 30 sep 2016 31 dec 2016
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 50 50

341

54

395

 480 54 534
    Whereof shareholding in listed company    Varav marknadsnoterade aktier –

341

    

341

 480     480
    Whereof investment in an unlisted fund    Varav icke marknadsnoterad fond 50 50    

54

54

     54 54
Other current receivables Övriga kortfristiga fordringar 0 0 0 0 12 12
    Whereof currency swaps    Varav valutaswappar 0   0   0   0   12   12
Assets held for sale Tillgångar som innehas för försäljning 585 585 – –
   Whereof shareholding in listed company    Varav marknadsnoterade aktier 585 585 – –
Total assets Summa tillgångar 585 0 50 635

341

 0 54 395 480 12 54 546
Liabilities Skulder
Other long-term liabilities Övriga långfristiga skulder 54 23 77 117 23 140 95 23 118
    Whereof commodity hedging with futures    Varav råvarusäkring med termin –   1   1       –
    Whereof interest rate swaps    Varav ränteswappar 54 54   116   116   95   95
    Whereof contingent consideration    Varav villkorad köpeskilling 23 23      23 23     23 23
Other current liabilities Övriga kortfristiga skulder 3 11 14 3 1 4 0 0
    Whereof currency swaps    Varav valutaswappar   3   3   3   3   0   0
    Whereof contingent consideration    Varav villkorad köpeskilling     11 11      1 1       – 
Total liabilities Summa skulder – 57  34 91 – 120 24 144 – 95 23 118
Parent company   30 Sep 2017 30 Sep 2016 31 Dec 2016
MSEK Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total
  Moderbolaget 30 sep 2017 30 sep 2016 31 dec 2016
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 Andra värdepappersinnehav 585 585 341 341 480 480
  Whereof shareholding in listed company    Varav marknadsnoterade aktier 585     585 341     341 480     480
Total assets Summa tillgångar 585 – – 585 341 – – 341 480 – – 480

The tables below are 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 Sep 2017 30 Sep 2016 31 Dec 2016
  Koncernen Andra långfristiga värdepappersinnehav
Mkr 30 sep 2017 30 sep 2016 31 dec 2016
Opening balance Ingående balans 54 49 49
Investments during the period Investeringar under perioden 6 24 38
Repayments during the period Återbetalningar under perioden -14 – –
Dividends received Erhållen utdelning 0 -37 -51
Reported in profit for the period * Redovisat i periodens resultat * -1 22 22
Reported in other comprehensive income Redovisat i övrigt totalresultat 5 -4 -4
Closing balance Utgående balans 50 54 54

* Reported in net financial items

Group   Contingent consideration
MSEK 30 Sep 2017 30 Sep 2016 31 Dec 2016
  Koncernen Villkorad köpeskilling
Mkr 30 sep 2017 30 sep 2016 31 dec 2016
Opening balance Ingående balans 23 – –
Acquisitions for the period Periodens förvärv 11  24 24
Reported in profit for the period Redovisat i periodens resultat
   Other operating income    Övriga rörelseintäkter – – -1
   Interest expense (discounting) *    Räntekostnad (diskontering) * 0  0 0
Closing balance Utgående balans 34 24 23

The contingent consideration will amount to at least SEK 3 million and at most SEK 38 million.

* Reported in net financial items