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 Sep 2018 30 Sep 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 sep 2018 30 sep 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 94 94 50 50 59 59
Whereof investment in unlisted funds and shares Varav icke marknadsnoterad fonder och aktier 94 94 50 50     59 59
Other long-term receivables Andra långfristiga fordringar 5 5 – 2 2
Whereof commodity hedging with futures Varav råvarusäkring med termin 5 5 –   2   2
Other current receivables Övriga kortfristiga fordringar 1 1 0 0 4 4
Whereof currency swaps Varav valutaswappar 1 1 0 0   4   4
Avialable-for-sale financial assets Tillgångar som innehas för försäljning – 585 585 –
Whereof investment in listed shares Varav marknadsnoterade aktier – 585   585       –
Total assets Summa tillgångar – 6 94 100 585 0 50 635 – 6 59 65
Liabilities Skulder        
Other long-term liabilities Övriga långfristiga skulder 21 24 45 54 23 77 44 23 67
Whereof interest rate swaps Varav ränteswappar 21 21 54 54   44   44
Whereof contingent consideration Varav villkorad köpeskilling 24 24 23 23     23 23
Other current liabilities Övriga kortfristiga skulder 1 9 10 3 11 14 2 11 13
Whereof currency swaps Varav valutaswappar 1 1 3 3   2   2
Whereof contingent consideration Varav villkorad köpeskilling 9 9 11 11     11 11
Total liabilities Summa skulder – 22 33 55 – 57 34 91 – 46 34 80
Parent company 30 Sep 2018 30 Sep 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 sep 2018 30 sep 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 Andra värdepappersinnehav – 585 585 –
Whereof shareholding in listed company Varav marknadsnoterade aktier       – 585     585       –
Total assets Summa tillgångar – – – – 585 – – 585 – – – –

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 Sep 2018 30 Sep 2017 31 Dec 2017
Koncernen Andra långfristiga värdepappersinnehav
Mkr 30 sep 2018 30 sep 2017 31 dec 2017
Opening balance Ingående balans 59 54 54
Investments during the period Investeringar under perioden 14 6 17
Repayments during the period Återbetalningar under perioden – -14 -14
Dividends received Erhållen utdelning -3 0 -1
Reported in profit for the period * Redovisat i periodens resultat * 24 -1 -2
Reported in other comprehensive income Redovisat i övrigt totalresultat – 5 5
Closing balance Utgående balans 94 50 59

* Reported in net financial items

Group Contingent consideration
MSEK 30 Sep 2018 30 Sep 2017 31 Dec 2017
Koncernen Villkorad köpeskilling
Mkr 30 sep 2018 30 sep 2017 31 dec 2017
Opening balance Ingående balans 34 23 23
Acquisitions during the period Periodens förvärv – 11 11
Payments during the period Periodens utbetalningar -3 – –
Reported in profit for the profit Redovisat i periodens resultat
   Other operating costs    Övriga rörelsekostnader 1 – –
   Interest expense (discount) *    Räntekostnad (diskontering) * 0 0 0
Reported in other comprehensive income Redovisat i övrigt totaltresultat 1 – –
Closing balance Utgående balans 33 34 34

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