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.

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

* Reported in net financial items

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