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Xenetic Biosciences, Inc.

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FY2016 Annual Report · Xenetic Biosciences, Inc.
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UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549

Form 10-K

ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934.
For the fiscal year ended December 31, 2016

TRANSITION REPORTS PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934.
For the transition period from to

Commission File Number: 001-37937

XENETIC BIOSCIENCES, INC.
(Exact name of registrant as specified in its charter)

Nevada
(State or other jurisdiction of
incorporation or organization)

45-2952962
(IRS Employer
Identification No.)

99 Hayden Ave, Suite 230
Lexington, Massachusetts 02421
(Address of principal executive offices and zip code)

781-778-7720
(Registrant’s telephone number, including area code)

Securities registered pursuant to Section 12(b) of the Act:

Title of Each Class
Common Stock, $0.001 par value per share

Name of Each Exchange on Which Registered
The NASDAQ Stock Market LLC

Securities registered pursuant to Section 12(g) of the Act:
None

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act: Yes  [_] No [X]
Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act: Yes [_] No [X]
Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has
been subject to such filing requirements for the past 90 days): Yes [X] No [_]
Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive
Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12
months (or for such shorter period that the registrant was required to submit and post such files): Yes [X] No [_]
Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (§ 229.405) is not contained herein, and
will not be contained, to the best of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part
III of this Form 10-K or any amendment to this Form 10-K: Yes [_] No [X]
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting
company.  See  the  definitions  of  “large  accelerated  filer,”  “accelerated  filer”  and  “smaller  reporting  company”  in  Rule  12b-2  of  the
Exchange Act. (Check one):
Large accelerated filer
Non-accelerated filer
(Do not check if a smaller reporting company)
Indicate by check mark whether the registrant is a shell company (as defined in Exchange Act Rule 12b-2): Yes [_] No [X]

Accelerated filer
Smaller reporting company

☐
☐

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☒

The aggregate market value of the voting and non-voting common stock held by non-affiliates of the registrant as of June 30, 2016, based
upon the closing price of the registrant’s common stock on OTCQB on that date of $5.10, was approximately $13,978,386. For purposes of
this computation, all officers, directors, and 10% beneficial owners of the registrant are deemed to be affiliates. Such determination should
not be deemed to be an admission that such officers, directors or 10% beneficial owners are, in fact, affiliates of the registrant.

As of March 30, 2017, the number of outstanding shares of the registrant’s common stock was 8,652,541.

DOCUMENTS INCORPORATED BY REFERENCE

Information required in response to Part III of Form 10-K (Items 10, 11, 12, 13 and 14) is hereby incorporated by reference to portions of
the registrant's definitive proxy statement or information statement for its 2017 Annual Meeting of Stockholders. The registrant intends to
file a definitive proxy statement or information statement with the Securities and Exchange Commission no later than 120 days after the
end of the registrant's fiscal year ended December 31, 2016.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
XENETIC BIOSCIENCES, INC.
2016 ANNUAL REPORT ON FORM 10-K

TABLE CONTENTS

PART I

Item 1

  Business

Item 1A

  Risk Factors

Item 1B

  Unresolved Staff Comments

Item 2

  Properties

Item 3

  Legal Proceedings

Item 4

  Mine Safety Disclosures

PART II

Item 5

  Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities

Item 6

  Selected Financial Data

Item 7

  Management’s Discussion and Analysis of Financial Condition and Results of Operations

Item 7A

  Quantitative and Qualitative Disclosures About Market Risk

Item 8

  Financial Statements and Supplementary Data

Item 9

  Changes in and Disagreements with Accountants on Accounting and Financial Disclosure

Item 9A

  Controls and Procedures

Item 9B

  Other Information

PART III

Item 10

  Directors, Executive Officers and Corporate Governance

Item 11

  Executive Compensation

Item 12

  Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

Item 13

  Certain Relationships and Related Transactions, and Director Independence

Item 14

  Principal Accounting Fees and Services

PART IV    

Item 15

  Exhibits, Financial Statement Schedules

Item 16

  Form 10-K Summary

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CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS

This Annual Report on Form 10-K (“Annual Report”) contains forward-looking statements within the meaning of Section 21E of the
Securities  Exchange Act  of  1934,  as  amended  (the  “Exchange Act”),  and  Section  27A  of  the  Securities Act  of  1933,  as  amended. All
statements  contained  in  this Annual  Report  other  than  statements  of  historical  fact,  including  statements  regarding  our  future  results  of
operations and financial position, our business strategy and plans, future revenues, projected costs, prospects and our objectives for future
operations,  are  forward-looking  statements.  These  forward-looking  statements  include,  but  are  not  limited  to,  statements  concerning  our
plans  to  continue  the  development  of  our  proposed  drug  candidates;  our  expectations  regarding  the  nature,  timing  and  extent  of  clinical
trials and proposed clinical trials; our expectations regarding the timing for proposed submissions of regulatory filings, including but not
limited  to  any  Investigational  New  Drug  (“IND”)  filing  or  any  New  Drug  Application  (“NDA”);  the  nature,  timing  and  extent  of
collaboration arrangements; the expected results pursuant to collaboration arrangements including the receipts of future payments that may
arise pursuant to collaboration arrangements; the outcome of our plans to obtain regulatory approval of our drug candidates; the outcome of
our  plans  for  the  commercialization  of  our  drug  candidates;  our  plans  to  address  certain  markets,  engage  third  party  manufacturers,  and
evaluate  additional  drug  candidates  for  subsequent  commercial  development,  and  the  likelihood  and  extent  of  competition  to  our  drug
candidates.

In  some  cases,  these  statements  may  be  identified  by  terminology  such  as  “may,”  “will,”  “should,”  “expect,”  “plan,”  “anticipate,”
“believe,” “estimate,” “predict,” “potential,” or “continue,” or the negative of such terms and other comparable terminology. Although we
believe  that  the  expectations  reflected  in  the  forward-looking  statements  contained  herein  are  reasonable,  we  cannot  guarantee  future
results, the levels of activity, performance or achievements. These statements involve known and unknown risks and uncertainties that may
cause  our  or  our  industry's  results,  levels  of  activity,  performance  or  achievements  to  be  materially  different  from  those  expressed  or
implied by forward-looking statements.

Such factors include, among others, the following factors that could cause actual results to differ materially include without

limitation:

·

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·
·
·
·
·
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·
·
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our need to raise substantial additional capital to finance the further development of our various drug candidates and ability to
continue as a going concern;
our ability to continue to finance our planned operations, including our plans to complete a capital raise during 2017;
our ability to successfully commercialize our current and future drug candidates;
our ability to achieve milestone and other payments associated with our co-development collaborations and strategic arrangements;
the impact of new technologies on our drug candidates and our competition;
changes in laws or regulations of governmental agencies;
interruptions or cancellation of existing contracts;
impact of competitive products and pricing;
product demand and market acceptance and risks;
the presence of competitors with greater financial resources;
product development and commercialization risks;
continued availability of supplies or materials used in manufacturing at the current prices;
the ability of management to execute plans and motivate personnel in the execution of those plans;
our ability to attract and retain key personnel;
adverse publicity related to our products or the Company itself;
the adoption of new, or changes in, accounting principles; and
other factors set forth in the "Risk Factors" section of this Annual Report on Form 10-K and in subsequent filings we make with the
Securities and Exchange Commission.

These factors are not necessarily all of the important factors that could cause actual results to differ materially from those expressed
in the forward-looking statements in this Annual Report. Other unknown or unpredictable factors also could have material adverse effects
on our future results. The forward-looking statements in this Annual Report are made only as of the date of this Annual Report, and we do
not undertake any obligation to publicly update any forward-looking statements to reflect subsequent  events  or  circumstances,  except  as
required by law.

As used in this Annual Report, unless otherwise indicated, all references herein to “Xenetic,” the “Company,” “we” or “us” refer to

Xenetic Biosciences, Inc. and its wholly owned subsidiaries.

Our  brand  and  product  names,  including  but  not  limited  to  PolyXen™,  Virexxa ®,  OncoHist™  and  ImuXen™  contained  in  this
Annual  Report  are  trademarks,  registered  trademarks  or  service  marks  of  Xenetic  Biosciences,  Inc.  and/or  its  subsidiaries  in  the  United
States  of  America  (“USA”  or  “U.S.”)  and  certain  other  countries.  All  other  company  and  product  names  may  be  trademarks  of  the
respective companies with which they are associated.

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ITEM 1 – BUSINESS

Overview

PART I

We  are  a  clinical-stage  biopharmaceutical  company  focused  on  the  discovery,  research  and  development  of  next-generation
biologic drugs and novel orphan oncology therapeutics. We have an extensive patent portfolio of over 200 issued patents and 100 pending
patent  applications  in  the  United  States  and  worldwide,  and  covers  various  aspects  of  our  PolyXen  platform  technology  and  advanced
polymer conjugate technologies, as well as our proprietary biologic drugs and novel oncology drug candidates. We believe our portfolio
positions us well for strategic partnership and commercialization opportunities. Our objective is to maximize opportunities to out-license
assets from our portfolio in order to generate working capital to both build long-term stockholder value and provide us with the funding
necessary to clinically develop our orphan oncology drug candidate pipeline through market launch.

We incorporate our patented and proprietary technologies into a number of drug candidates currently under development either in-
house  or  with  biotechnology  and  pharmaceutical  collaborators  to  create  what  we  believe  will  be  the  next-generation  biologic  drugs  and
therapeutics. While we primarily focus on researching and developing orphan oncology drugs, we also have significant interests in drugs
being developed by our collaborators to treat hemophilia and anemia, among other conditions.

Our lead drug candidate, XBIO-101 (formerly known as Virexxa), is a small-molecule immunomodulator and interferon inducer,
which,  in  preliminary  studies,  has  been  shown  to  increase  progesterone  receptor  (“PrR”)  expression  in  endometrial  tissue.  We  have
exclusive rights to develop and commercialize XBIO-101 worldwide, except for specified countries in the Commonwealth of Independent
States (“CIS”), including Russia. XBIO-101 has been granted orphan drug designation by the U.S. Food and Drug Administration (“FDA”)
for  the  potential  treatment  of  progesterone  receptor  negative  endometrial  cancer  in  conjunction  with  progesterone  therapy.  We  plan  to
commence a Phase 2 trial for XBIO-101 in the first half of 2017.

Our  lead  proprietary  technology  is  PolyXen,  an  enabling  platform  technology  designed  for  biologic  drug  delivery.  It  uses  the
natural  polymer  polysialic  acid  (“PSA”)  to  prolong  a  drug's  half-life  and  potentially  improve  the  stability  of  therapeutic  peptides  and
proteins. We believe this technology may be used in a variety of drug candidates to enhance the properties of the therapeutic, potentially
providing advantages over competing products.

We are engaged in a strategic exclusive collaboration with Shire plc (“Shire”) (formerly Baxalta, Baxter Incorporated and Baxter
Healthcare) with the primary objective of developing a novel series of polysialylated blood coagulation factors, including a next generation
factor VIII hemophilia A treatment. This collaboration relies on our proprietary PolyXen technology to conjugate PSA to therapeutic blood-
clotting factors, with the goal of improving the pharmacokinetic profile and extending the active half-life of these biologic molecules. We
granted Shire a worldwide, exclusive, royalty-bearing license to our proprietary PolyXen technology for use in combination with Shire’s
proprietary  molecules  in  the  development  of  drug  candidates  designed  for  the  treatment  of  blood  and  bleeding  disorders.  Shire  is
responsible  for  the  costs  and  development  of  SHP656  (formerly  BAX  826),  an  investigational,  extended  half-life  factor  VIII  treatment
being  developed  as  a  long-acting  therapeutic  for  the  treatment  of  hemophilia.  Shire  filed  a  Clinical  Trial Application  (“CTA”)  for  the
program  in  the  fourth  quarter  of  2015  and  commenced  human  clinical  trials  during  the  first  quarter  of  2016.  In  December  2016,  the
Company earned a $3 million milestone payment from Shire related to the advancement of the Phase 1/2 clinical trial of SHP656. Under
the  terms  of  the  collaboration,  most  recently  amended  in  January  2014,  we  are  eligible  to  receive  additional  regulatory  and  sales  target
payments for total potential milestone receipts of up to $100 million plus royalties on sales. Shire is also one of our significant, long-term
stockholders, having most recently invested $10 million in our Company in January 2014.

All of our drug candidates have arisen from our research activities or those of our collaborators, and are in the development stage.
As  a  result,  we  commit  significant  resources  to  our  research  and  development  activities  and  anticipate  continuing  to  do  so  for  the  near
future. To date, none of our drug candidates have received regulatory approval for marketing in the U.S. by the FDA or by any applicable
agencies in other countries. We are also developing a broad pipeline of clinical candidates for next generation biologics and novel oncology
therapeutics  in  a  number  of  orphan  disease  indications.  Though  we  hold  a  broad  patent  portfolio,  the  focus  of  our  internal  development
efforts is currently limited to research and development of our lead product candidate XBIO-101 and lead proprietary technology PolyXen
because of capital constraints.

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We,  directly  or  indirectly,  through  our  wholly-owned  subsidiary,  Xenetic  U.K.,  and  its  wholly-owned  subsidiaries,  Lipoxen,
Xenetic  Technologies,  Inc.  and  SymbioTec,  GmbH,  own  various  U.S.  federal  trademark  registrations  and  applications,  and  unregistered
trademarks and service marks, including but not limited to Virexxa, OncoHist, PolyXen, ErepoXen, ImuXen, and PulmoXen. Altogether,
we, directly or indirectly, hold more than 200 patents with 40 in the United States and an additional 161 international patents, and we have
approximately 100 pending patent applications worldwide.

Our Strategy

Our  goal  is  to  become  a  leader  in  the  development  of  novel  orphan  oncology  drugs  while  leveraging  our  proprietary  delivery

technology as a vehicle for creating next generation bio-therapeutics.

Our strategy is to pursue a continuous and ongoing effort of out-licensing our PolyXen platform technology to drive incremental
shareholder value and generate working capital to assist in providing the funding required to support our long-term development of orphan
oncology drug candidates through regulatory approval and commercialization.

We  intend  to  advance  our  PolyXen  platform  technology  by  entering  into  collaborative  out-license  arrangements  with  global
pharmaceutical  companies  who  can  then  apply  the  resources  necessary  to  bring  drug  candidates  using  our  proprietary  technology  to
worldwide commercialization or entering into arrangements with other partners that will in-license our technology on a restrictive-market
basis. The latter provides access to clinical data which can assist us in making decisions about potential monetization of our proprietary
technology in larger markets.

We are also pursuing orphan drug designations for relevant oncology indications as appropriate in both the U.S. and Europe. If our
orphan oncology drug candidates are granted orphan drug designation, then we may benefit from certain key advantages of orphan approval
including market exclusivity.

We intend to advance development of our drug candidates through a combination of conducting our own in-house research and
through  the  use  of  contract  manufacturing  and  contract  research  organizations  in  order  to  efficiently  manage  our  resources.  Continuous
pipeline growth and advancement of out-licensed drug candidates is dependent, in part, on several important co-development collaborations
and  strategic  arrangements  we  have  entered  into,  as  discussed  in  more  detail  below.  Together  with  our  collaborative  partners,  we  are
focused on developing our pipeline of next generation bio-therapeutics based primarily on our PolyXen proprietary technology, as well as
novel orphan drugs in oncology.

Recent Developments

$3 Million Milestone Payment from Shire plc for PSA-Recombinant SHP656

In December 2016, the Company earned a $3 million milestone payment from Shire related to its advancement of the Phase 1/2
clinical study for SHP656 (formerly BAX 826), an investigational, extended half-life factor VIII treatment being developed as a long-acting
therapeutic for the treatment of hemophilia. The Company received the $3 million in January 2017.

NASDAQ Capital Market Listing and Public Offering

On November 7, 2016, our common stock began trading on The NASDAQ Capital Market under the symbol “XBIO.” In connection
with the listing of our common stock on The NASDAQ Capital Market, we closed an underwritten public offering on November 7, 2016 of
an aggregate of 2,424,242 units, consisting of (i) 484,849 units, consisting of one share of Convertible Series B Preferred Stock and a Class
A Warrant to purchase one share of common stock and (ii) 1,939,393 units consisting of one share of Convertible Series B Preferred Stock
and a Class B Warrant to purchase one share of common stock, at a public offering price of $4.125 per unit for aggregate gross proceeds
equal to $10 million (the “Public Offering”).

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Asset Acquisition and Financing Arrangements

On November 13, 2015, we entered into an Asset Purchase Agreement (the “APA”) with OJSC Pharmsynthez (“Pharmsynthez”), a
Russian pharmaceutical company and presently our majority shareholder, providing for the issuance of a minimum of a $3.5 million 10%
Senior Secured Collateralized Convertible Promissory Note (the “APA Note”) and the transfer to us of certain intellectual property (“IP”)
rights with respect to XBIO-101 (f/k/a Virexxa) in exchange for, among other conditions, 3,045,455 shares of our common stock. The APA
also  provided  for  the  issuance  to  Pharmsynthez  of  certain  warrants  covering  half  the  value  of  the APA  Note.  During  the  year  ended
December 31, 2016, the Company issued an aggregate of $4.5 million of convertible debt as well as associated warrants in connection with
the APA.

On April 29, 2016, pursuant to the terms of the APA, we acquired certain IP rights with respect to XBIO-101 held  by AS  Kevelt
(“Kevelt”), an Estonian biotech company and wholly-owned subsidiary of Pharmsynthez, and the exclusive rights to develop, market and
license XBIO-101 for certain uses in certain territories including the United States, Europe, and Asia.

In  connection  with  the  closing  of  the  APA,  we  issued  3,045,455  shares  of  common  stock  to  Pharmsynthez  in  April  2016.  In
connection therewith, Pharmsynthez converted all of its outstanding convertible notes (consisting of the principal amount of $6.5 million
plus accrued interest of approximately $300,000), which were previously issued by us to Pharmsynthez in 2015 and 2016. The conversion
rate as set forth in the notes was $4.95 per share. Accordingly, we issued to Pharmsynthez an additional 1,373,036 shares of common stock,
resulted in an aggregate of 4,418,491 new shares of common stock being issued to Pharmsynthez in April 2016.

On July 1, 2016, we issued a convertible promissory note (the “Additional APA Note”) in the amount of $500,000 to Pharmsynthez.
In consideration for the Additional APA Note, we issued Pharmsynthez warrants to purchase 50,505 shares of our common stock at the
lesser of $6.60 per share and 120% of the price per share in our next capital raise of at least $15 million. In connection with our Public
Offering, the Additional APA Note plus accrued interest was converted into 125,397 shares of our common stock at a conversion price of
$4.125 per share.

On August 26 and September 9, 2016, we issued convertible promissory notes in the amount of $178,000 and $322,000, respectively,
to Pharmsynthez. In connection with our Public Offering, these two notes totaling $500,000 were converted into 121,212 units sold in the
Public Offering.

On  September  23,  2016,  SynBio  LLC  (“SynBio”),  one  of  our  significant  shareholders,  exchanged  970,000  shares  of  our  common

stock for an equal number of shares of our Series A Preferred Stock.

Our Technology and Drug Candidates

The Technologies

We incorporate our patented and proprietary technologies into a number of drug candidates which are currently under development either
in-house or with our biotechnology and pharmaceutical collaborators, with the goal of creating what we believe will be the next-generation
of  biologic  drugs  and  therapeutics.  While  we  primarily  focus  on  researching  and  developing  orphan  oncology  drugs,  we  also  have
ownership  and  other  economic  interests  in  drugs  being  developed  by  our  collaborators  to  treat  hemophilia  and  anemia,  among  other
conditions.  Our  patent  portfolio  spans  four  core  proprietary  technologies  including  two  platforms,  small  molecules  and  biologics.  The
figure below depicts our current intellectual property, technologies and drug candidates.

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Our IP portfolio includes four primary areas of technology covering multiple drug candidates and indications as shown in the following
figure:

Our four proprietary technologies are:

PolyXen

XBIO-101

OncoHist

ImuXen

An  enabling  biological  platform  technology  designed  to  extend  the  circulation  in  the  human  body  of  existing  drug
molecules,  thereby  creating  potentially  superior  next  generation  drug  candidates.  PolyXen  is  based  on  the  concept  of
polysialylation and utilizes polysialic acid, or PSA, which is a biopolymer, comprising a chain of sialic acid molecules.
PSA is a natural constituent of the human body, though we obtain our PSA from a bacterial source.

A  small  molecule  therapeutic  with  the  potential  to  confer  sensitivity  to  hormone  therapeutics  upon  cancer  cells  that  are
otherwise  insensitive  to  such  treatments.    XBIO-101  (sodium  cridanimod)  belongs  to  a  class  of  low-molecular  weight
synthetic interferon inducers. In addition to its immunomodulatory properties, XBIO-101 has been shown to increase levels
of  progesterone  receptor,  or  PrR,  expression  in  tumor  tissue  of  patients  who  are  PrR  deficient,  and  thus  may  restore
sensitivity of non-responsive endometrial cancers to hormonal (e.g., progestin) therapy. Based on preclinical observations,
XBIO-101 may also be therapeutically relevant in other hormone-resistant cancers, such as triple-negative breast cancer.
XBIO-101 has been granted an orphan drug designation by the FDA for the potential treatment of progesterone receptor
negative endometrial cancer in conjunction with progestin therapy.

A  novel  therapeutic  platform  technology  that  utilizes  the  properties  of  modified  human  histone  H1.3  for  targeted  cell
necrosis  or  apoptosis  (programed  cell  death),  which  may  enable  OncoHist  to  treat  a  broad  range  of  cancer  indications.
OncoHist, unlike many competing oncology therapies, is based on a molecule occurring naturally in the human body, in
the cell nucleus, and is therefore hypothesized to be better tolerated and less immunogenic than other oncology therapies.

A novel liposomal co-entrapment encapsulation technology designed to maximize both cell and immune system mediated
responses. The technology is based on the co-entrapment of the nominated antigen(s) in a liposomal vesicle. The technology
when applied may create new vaccines and improve the use and efficacy of certain existing human vaccines.

Though we hold a broad patent portfolio, the focus of our internal development efforts is currently limited to research and development of
our lead product candidate XBIO-101 and lead proprietary technology PolyXen because of capital constraints.

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In-House Research, Outside Services and Collaborations

Through in-house and partner efforts, we are developing our pipeline of next generation bio-therapeutics and novel orphan

oncology drugs based on our PolyXen, XBIO-101, OncoHist and ImuXen proprietary technologies. In order to do this while efficiently
managing our overhead, we rely on in-house research efforts, the services of contract manufacturers and contract research organizations
and our strategic collaborations. Accordingly, continuous pipeline growth and advancement of our technologies and drug candidates is
dependent, in part, on several important collaborations and strategic arrangements including our arrangements with:

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Shire, a global biopharmaceutical leader and a significant stockholder;
SynBio, a Russian pharmaceutical company and a beneficial owner of over 5% of our common stock;
Pharmsynthez, a Russian pharmaceutical company and presently our majority stockholder; and
Serum Institute of India Limited (Serum Institute), one of the world’s largest vaccine manufacturer and one
of India’s largest biotech companies as well as a beneficial owner of over 5% of our common stock.

Accordingly,  in  addition  to  pursuing  the  development  of  our  pipeline  of  next  generation  bio-therapeutics  and  novel  orphan
oncology  drugs,  we  also  have  significant  interests  in  drug  candidates  being  developed  by  our  collaborators  to  treat  conditions  including
hemophilia  and  anemia.  We  expect  to  collect  milestone  payments  and  royalties  pursuant  to  these  collaborations  to  the  extent  that  these
drugs  are  successfully  developed  and  marketed.  For  further  detail,  please  read  the  section  titled  “Significant  Co-Development
Collaborations and Strategic Arrangements” on page 11.

Our Drug Candidate Pipeline

Our product pipeline contains a number of drug candidates under development in-house and drug candidates under development
with  our  biotechnology  and  pharmaceutical  collaborators.  The  following  chart  summarizes  key  information  regarding  our  current  drug
candidates, organized by our internal programs and our collaborators’ programs:

Xenetic Corporate Programs

Orphan
Disease

Description, Status and Next Catalyst

Pre-
clinical

Phase
1

Phase
2

Phase
3

Drug
Candidate
XBIO-101 XBIO-101 Endometrial

Technology Indication ICH

ErepoXen PolyXen

Cancer
Anemia

✔

✔

✔ Phase II trial initiated under a U.S. IND; Expect enrollment

of first patient in U.S. trial in Q2 2017
Phase II trial in Australia, South Africa and New Zealand
concluded.  The drug candidate is now available for out-
license.

OncoHist OncoHist Acute

✔ Pre-clinical and non-clinical studies as well as pre-IND

Myeloid
Leukemia

meeting with the FDA is complete.  Expect to file IND as
resources allow.

XBIO-101 XBIO-101 Triple

✔ Pre-clinical studies underway; expect to file protocol for an

Negative
Breast
Cancer

estrogen receptor (ER) clinical biomarker study under the
current XBIO-101 IND in Q1 2017.

  Indicates programs completed.
  Indicates programs in progress in such phase

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Pre-
clinical

Phase
1

Phase
2

Phase
3

Collaborative Partner Programs  (alphabetical by clinical developer)

Technology

Sponsor

Indication ICH

PolyXen

Shire

Hemophilia ✔

Orphan
Disease
✔

Drug
Candidate
SHP656
(f/k/a BAX
826”)

PulmoXen PolyXen

Pharmsynthez Cystic

✔

Xemys

ImuXen

ErepoXen

PolyXen

Fibrosis
Pharmsynthez Multiple
Sclerosis
Serum Institute Anemia

✔

ErepoXen

PolyXen

SynBio

Anemia

  Indicates programs completed.
  Indicates programs in progress in such phase

SHP656

Description and Status

Clinical trial in the U.K.
commenced in Q1 2016 with
Phase 1/2 results expected in
Q2 2017.
Phase I completed in Russia.   

Phase I dose ranging study in
Russia is complete.
Phase II(a) intravenous and
subcutaneous human clinical
trials conducted in India are
complete.
Russian Phase II(b)/III in
progress.

Pursuant  to  our  exclusive  license  agreement  with  Shire,  Shire  will  develop  a  novel  series  of  polysialylated  blood  coagulation
factors, including SHP656. SHP656 relies on our PolyXen platform technology to develop its next generation, extended half-life treatment
based  on  ADVATE®  and  ADYNOVATE®  (both  rFVIII),  currently  approved  treatments  for  blood  coagulation  disorders.  This  drug
candidate has the goal of improving bleed protection in Hemophilia A patients while potentially offering once weekly or even less frequent
infusions. Current market-approved, next generation treatments require at least twice-weekly administration. Shire has commenced dosing
in a Phase 1/2 clinical study for SHP656 in the U.K. and is anticipating results in the second quarter of 2017, which will inform the next
steps  in  the  clinical  development  strategy.  In  December  2016,  the  Company  earned  a  $3  million  milestone  payment  from  Shire  in
connection with its advancement of the Phase 1/2 clinical study.

XBIO-101

XBIO-101 is our most advanced internal candidate with an orphan drug designation from the FDA for the potential treatment of
progesterone receptor negative endometrial cancer in conjunction with progesterone therapy. An investigational new drug application, or
IND, has been submitted and is in effect for Phase II clinical trials in the U.S.

Pursuant to the APA, Kevelt and Pharmsynthez transferred to us certain IP rights with respect to XBIO-101, and the worldwide
rights to develop, market and license XBIO-101 for certain uses, except for excluded uses within the Commonwealth of Independent States
(“CIS”), in exchange for 3,378,788 shares of our common stock. We also acquired Kevelt's orphan drug designation from the FDA for the
use of XBIO-101 in the treatment of progesterone receptor negative endometrial cancer in conjunction with progesterone therapy.

XBIO-101 (sodium cridanimod), belongs to a class of low-molecular weight synthetic interferon, or IFN, inducers and is primarily
used in a wide range of therapeutic areas such as antiviral, antibacterial, antitumor, and inflammatory indications due to its ability to modify
or  regulate  one  or  more  immune  system  functions.  We  believe  XBIO-101  may  also  prove  to  be  therapeutically  relevant  in  hormone-
resistant cancers by increasing the levels of progesterone receptor (“PrR”) expression in tumor tissue of patients who are PrR deficient. As
such,  it  may  restore  the  sensitivity  of  non-responsive  endometrial  cancers  to  hormonal  (e.g.,  progestin)  therapy.  Accordingly,  we  are
pursuing the use of XBIO-101 for the treatment of endometrial cancer.

9

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Our  decision  to  investigate  XBIO-101  for  the  treatment  of  endometrial  cancer  was  based  in  part  on  the  history  of  sodium
cridanimod in preclinical and clinical research conducted by others, including prior clinical trials conducted and completed in Russia that
assessed  the  efficacy  and  safety  of  sodium  cridanimod.  Sodium  cridanimod  has  been  authorized  for  medicinal  use  in  the  Russian
Federation for 21 years and over nine million doses have been sold for the treatment of non-cancer indications. XBIO-101 is also known
under the brand names Neovir, Camedon and Primavir.

The extensive clinical testing conducted by others, as well as the marketing history of sodium cridanimod, provided support for
our authorization to proceed directly with a Phase II efficacy study under our US IND for the use of sodium cridanimod in conjunction with
progestin therapy in patients with recurrent or persistent endometrial cancer.

ErepoXen

Our  second  most  advanced  internal  drug  candidate  is  ErepoXen,  or  polysialylated  erythropoietin  (“PSA-EPO”).  ErepoXen  uses
our  PolyXen  platform  technology  for  the  treatment  of  anemia  in  chronic  kidney  disease  (“CKD”)  patients.  It  is  designed  to  reduce  the
dosing  frequency  by  extending  the  circulating  half-life  of  the  therapeutic  in  the  body.  Currently,  our  clinical  development  efforts  of
ErepoXen are on hold as we seek to out-license the drug candidate in our licensed territories.

SynBio  and  Serum  Institute  have  collaborative  arrangements  to  develop  and  launch  ErepoXen  in  limited  markets  pursuant  to

which we will collect royalties if they are successful in these efforts.

Serum Institute conducted Phase I and Phase II clinical trials in 95 human subjects. These safety trials, which had no significant
drug-related adverse events, provided us with the data to commence a Phase II, repeat dosing, ICH compliant clinical trial for ErepoXen in
Australia, New Zealand and South Africa for CKD patients not on dialysis. We have completed three cohorts of this study. Each cohort
represents  an  increased  dose  of  ErepoXen  that  is  given  on  a  repeat  schedule  until  therapeutic  levels  of  hemoglobin  are  achieved.  In  the
Xenetic study there were no serious Treatment Emergent Adverse Events (“TEAE”) related to ErepoXen in either cohort 1 or 2. There was
one serious TEAE in cohort 3 judged to be possibly related, but not unexpected given the safety profile of other Erythropoietin Stimulating
Agents (ESAs).

Our collaborator, the Serum Institute, finished Phase I/II clinical trials in India of ErepoXen for in-center-dialysis patients. Serum
Institute indicated that it will use its data from the Phase I/II clinical trials and data generated from our Phase II trial to further progress
clinical  trials  of  ErepoXen  in  India.  In  addition,  SynBio  applied  for  and  received  regulatory  approval  to  commence  ErepoXen  Phase
II(b)/III  human  clinical  trials  in  Russia,  which  are  in  progress.  SynBio  has  indicated  that  it  will  commence  commercialization  and
marketing stage of ErepoXen in the Russian and CIS markets subject to approval in such markets.

OncoHist

Our  drug  candidate  OncoHist,  which  has  clinical  proof  of  concept,  utilizes  the  properties  of  modified  human  histone  H1.3  for
targeted  cell  killing.  We  were  previously  researching  and  developing  OncoHist  for  the  treatment  of  relapsed  or  resistant  acute  myeloid
leukemia  (AML).  Currently,  our  clinical  development  efforts  of  OncoHist  are  on  hold.  We  anticipate  filing  an  IND  application  for
OncoHist for AML once we are able to raise sufficient capital.

We have a sponsored research agreement with Dana Farber Cancer Institute intended to elucidate OncoHist’s mechanism of action
as  well  as  to  characterize  the  responsiveness  of  various AML  cell  lines  to  OncoHist.  Dr.  Richard  Stone,  MD,  Professor  of  Medicine  at
Harvard Medical School and Clinical Director of the Adult Leukemia Program at Dana-Farber Cancer Institute, presented data at the 2014
American  Society  of  Hematology  meeting  (Blood,  2014  124(21):3604  OncoHist,  an  rh  Histone  1.3,  Is  Cytotoxic  to  Acute  Myeloid
Leukemia Cells and Results in Altered Downstream Signaling).

We  completed  non-clinical  toxicity  studies  of  OncoHist  guided,  in  part,  by  clinical  data  supplied  by  SynBio  and  SymbioTec,
GmbH, a German company we acquired in 2012. In August 2015, we had a productive, in-person pre-IND meeting with the FDA where
manufacturing and clinical matters were addressed including guidance from the FDA regarding inclusion of an additional indication besides
AML in our planned Phase I clinical trial, which is currently on-hold.

10

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Pipeline Expansion Opportunities

Operating under licenses from us within their home markets, our collaborators generate pre-clinical and clinical data related to our
technologies across a wide spectrum of therapeutic areas. Under these agreements, we retain all rights for major markets and co-own the
clinical  data.  We  therefore  have  the  opportunity  to  utilize  the  data  in  our  decision-making  process  regarding  development  and
commercialization in major markets. We expect to be able to utilize the results from substantially all of our clinical toxicity data and other
clinical data generated in the development of OncoHist, XBIO-101, ImuXen and PolyXen for a variety of orphan oncology indications and
next generation biologic drugs.

For example, we believe that we may be able to develop XBIO-101 for other indications. Results from preclinical and exploratory
studies conducted by a collaborative partner suggest that XBIO-101 can up-regulate (i.e., increase the levels of) estrogen receptor (ER) in
certain  tissue  types.  Proof  of  concept  studies  are  being  planned  to  investigate  additional  therapeutic  opportunities  for  XBIO-101  in
hormone-resistant tumor types other than endometrial cancer, including triple-negative breast cancer (TNBC).

We  also  believe  that  the  nature  of  our  technologies,  including  the  PolyXen  and  ImuXen  platforms,  will  allow  us  to  pursue

additional drug candidates for new indications based on existing and future scientific data.

Significant Co-Development Collaborations and Strategic Arrangements

Shire plc

In August  2005,  we  entered  into  an  exclusive  research,  development,  license  and  supply  agreement  with  what  is  now  Shire  plc
(initially entered into with Baxter SA and Baxter Healthcare Corporation, and subsequently transferred to Baxalta which was then acquired
by Shire) to develop products with an extended half-life of certain proteins and molecules using our patent protected PolyXen technology.
Pursuant to this collaboration, PSA is conjugated with Shire’s proprietary molecule(s) to endeavor to create a once weekly or longer-acting
therapeutic for the treatment of hemophilia, a polysialylated recombinant (rFVIII) protein (SHP656), that would be longer acting than what
is currently available on the market. Shire also has rights that extend to treatments of the failure of blood to coagulate.

This  agreement  has  been  amended  several  times  since  2005,  most  recently  in  January  2014.  The  January  2014  amendment
provides  for  increased  future  development,  regulatory,  sales  and  deadline  extension  receipts,  restructured  target  deadlines  and  royalty
receipts  on  potential  net  sales.  We  are  entitled  to  up  to  $100  million  in  potential  development,  regulatory,  sales  and  deadline  extension
receipts,  which  are  contingent  on  the  performance  of  Shire  achieving  certain  milestones.  We  are  also  entitled  to  scaled  royalties  on  net
sales. We recognized $3 million in revenue from Shire during the year ended December 31, 2016.

Shire  has  agreed  to  meet  a  number  of  clinical  milestones  with  strict  timelines  under  the  January  2014  amendment  relating  to:
Clinical Trial Authorization (“CTA”) submission, Final Clinical Study Report and Biologics License Application (BLA) submission. Shire
commenced Phase 1/2 human clinical trials on SHP656 during the first quarter of 2016 and is anticipating results in the second quarter of
2017,  which  will  inform  the  next  steps  in  the  clinical  development  strategy.  If  the  trial  is  successful,  we  may  be  entitled  to  receive  a
milestone payment. There can be no assurance if, or when, Shire will actually achieve any of the remaining due diligence milestones. Shire
may  terminate  the  agreement  without  cause  at  any  point  following  the  research  midpoint  or  upon  90  days’  written  notice.  Further,  the
parties may mutually terminate the agreement upon failure to comply with the material terms of the agreement or upon the other party’s
insolvency.

Since August 2005, we have received approximately $22 million from Shire that includes milestone receipts, fees for services and

a $10 million purchase of our common stock in January 2014.

SynBio LLC

In  August  2011,  we  entered  into  a  stock  subscription  and  collaborative  development  agreement  with  SynBio  (the  “Co-
Development Agreement”), pursuant to which we granted SynBio an exclusive license to develop, market and commercialize certain drug
candidates utilizing molecules based on our PolyXen and OncoHist platform technologies in Russia and the CIS, collectively referred to
herein as the SynBio Market. In exchange for our granting to SynBio those certain license rights, SynBio granted an exclusive license to us
to  use  any  SynBio  pre-clinical  and  clinical  data  generated  by  SynBio  and  to  engage  in  the  development  and  commercialization  of  drug
candidates that may arise from the collaboration in any territory outside of the SynBio Market based upon the Co-Development Agreement.

11

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
We  hope  and  expect  to  mitigate  certain  technical  and  commercial  risks  of  drug  development  by  working  in  collaboration  with
SynBio. Under the Co-Development Agreement, SynBio is responsible for progressing six new product candidates through human proof of
concept trials in Russia as primary validation for the initiation of European Medicines Agency (“EMA”) or FDA clinical trials by us.

The primary goal of the Co-Development Agreement is to research and develop drug candidates for planned commercialization
using SynBio and our combined respective expertise and technologies. Drug candidates must meet the success criteria as decided upon by a
joint steering committee, which includes representation from both SynBio and us, where we have the right to appoint the chair who has the
casting vote. Once a potential drug candidate is selected, clinical trials will be separately conducted by each company in their respective
territories with the goal to achieve regulatory approval of the products for commercial sale.

SynBio is wholly responsible for funding and conducting their own research and clinical development activities in Russia, and we
are wholly responsible for funding and conducting our own research and clinical development activities in the U.S., Europe and elsewhere
outside  the  SynBio  Market.  There  are  no  milestones  or  other  research-related  payments  provided  for  under  the  Co-Development
Agreement  other  than  fees  for  the  provision  of  each  party’s  respective  research  supplies  based  on  their  technology.  For  the  years  ended
December 31, 2016 and 2015, we have recognized no supply service revenues in connection with the Co-Development Agreement. Among
other provisions, the parties may terminate the Co-Development Agreement in relation to a particular product upon 30 days’ written notice,
if such party, in its reasonable opinion, believes that a third-party IP right exists, which would have a material effect on the research and/or
development of the relevant product. Further, the parties may terminate the Co-Development Agreement if the other party is in material
breach of the Co-Development Agreement and, in the case of a breach capable of remedy, the breach is not remedied within 90 days of
receiving notice specifying the breach and requiring its remedy, or if the other party becomes insolvent. The parties also may terminate the
Co-Development Agreement by immediate written notice to the other party in relation to a specific product such if product does not meet
the relevant success criteria for the product.

Concurrent  with  entering  into  the  Co-Development  Agreement,  we  entered  into  a  stock  subscription  agreement  with  SynBio
pursuant  to  which  we  sold  SynBio  approximately  1.08  million  shares  of  common  stock  for  proceeds  of  approximately  $18.6  million,
making them an affiliate of the Company.

In furtherance of our co-development clinical objectives, on December 31, 2014 we granted SynBio a warrant to purchase 204,394
shares of our common stock that contain vesting triggers based on the achievement by SynBio of certain clinical development objectives
within  specific  timeframes  (the  “SynBio  2014  Warrant”).  Simultaneously  with  the  issuance  of  the  SynBio  2014  Warrant,  we  granted
additional  warrants  to  purchase  9,697  aggregate  new  shares  of  our  common  stock  to  SynBio  and  Pharmsynthez  non-director  designees
under  the  same  terms  and  conditions  of  the  SynBio  2014  Warrant.  The  SynBio  2014  Warrant  expires  on  December  30,  2019  and  no
warrants were exercised during the years ended December 31, 2016 and 2015.

On September 23, 2016, SynBio exchanged 970,000 shares of common stock for an equal number of shares of Series A Preferred
Stock. SynBio is an affiliate and related party of ours, with a share ownership of approximately 9.8% of the total issued common stock and
all 970,000 shares of our outstanding Series A Preferred Stock as of December 31, 2016. The Series A Preferred Stock is convertible at the
election of SynBio into shares of our common stock on a one for one basis upon 61 days’ prior written notice to us.

PJSC Pharmsynthez

In  November  2009,  we  entered  into  a  collaborative  research  and  development  license  agreement  with  PJSC  Pharmsynthez
(formerly OJSC Pharmsynthez) (the “Pharmsynthez Arrangement”) pursuant to which we granted an exclusive license to Pharmsynthez to
develop, commercialize and market six product candidates based on our PolyXen and ImuXen technology anywhere within Russia and the
CIS. In exchange, Pharmsynthez granted us an exclusive license to use any pre-clinical and clinical data developed by Pharmsynthez, within
the scope of the Pharmsynthez Arrangement, and to engage in further research, development and commercialization of drug candidates in
any territory outside of Russia and the CIS at our own expense.

In accordance with the terms of the Pharmsynthez Arrangement, we licensed certain PolyXen and ImuXen technology rights for

use in Russia and the CIS as well as certain clinical and research data developed by us on the six product candidates to Pharmsynthez.

12

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
We  hope  and  expect  to  mitigate  certain  risks  of  drug  development  by  reviewing  human  clinical  data  arising  out  of  this
collaboration with Pharmsynthez before we take a particular drug candidate into FDA and EMA trials. Under the agreement, Pharmsynthez
is responsible for progressing six new drug candidates through human proof of concept trials in Russia as primary validation prior to the
initiation of EMA/FDA clinical trials by us outside of Russia. A joint steering committee, where we have the right to appoint the chair who
has  the  casting  vote,  was  established  to  facilitate  the  communication  of  scientific  data  and  to  assist  generally  with  each  party’s  research
decisions and to monitor research and development progress under the Pharmsynthez Arrangement.

Pharmsynthez is wholly responsible for funding and conducting its own research and clinical development activities in Russia. We
are wholly responsible for funding and conducting our own research and clinical development activities in the U.S., Europe and the rest of
the  world  outside  of  Russia  and  the  ex-CIS  regions.  There  are  no  milestones  or  other  research  related  payments  provided  for  under  the
Pharmsynthez Agreement other than royalties. Among other provisions, the parties may terminate the agreement in relation to a particular
product  upon  30  days’  written  notice,  if  such  party,  in  its  reasonable  opinion,  believe  that  a  third-party  intellectual  property  right  exists
which  would  have  a  material  effect  on  the  research  and/or  development  of  the  relevant  product.  Further,  the  parties  may  terminate  the
agreement  if  the  other  party  is  in  material  breach  of  the  agreement  and,  in  the  case  of  a  breach  capable  of  remedy,  the  breach  is  not
remedied within 90 days of receiving notice specifying the breach and requiring its remedy, or if the other party becomes insolvent. The
parties also may terminate the agreement by immediate written notice to the other party in relation to a specific product if such product
does not meet the relevant success criteria for the product.

Pharmsynthez is an affiliate of the Company and our majority stockholder. It is also a related party of SynBio, which is related
party of the Company. Pharmsynthez has a share ownership of approximately 52.6% of the total issued common stock as of December 31,
2016.

Serum Institute

In August  2011,  we  entered  into  a  collaborative  research  and  development  agreement  with  Serum  Institute  of  India  Limited
(“Serum  Institute”)  amending  and  restating  a  series  of  earlier  agreements  and  providing  Serum  Institute  an  exclusive  license  to  use  our
PolyXen technology to research and develop one potential commercial product, Polysialylated Erythropoietin (“PSA-EPO”) (the “Serum
Agreement”). Serum Institute is responsible for conducting all pre-clinical and clinical trials required to achieve regulatory approvals within
territories  outside  of  certain  predetermined  territories  assigned  to  us,  which  include  the  U.S.,  the  European  Economic Area,  and  Japan,
among other territories, at Serum Institute’s own expense. Royalty payments are payable by Serum Institute to us for net sales to certain
customers in the Serum Institute sales territory. Royalty payments are payable by us to Serum Institute for net sales received by us over the
term of the license. No royalty, revenue or expense was recognized by us related to the Serum Institute arrangement during the years ended
December 31, 2016 and 2015. There are no milestone or other research-related payments due under the Serum Agreement.

Through December 31, 2016, we and Serum Institute continued to engage in research and development activities with no resultant
commercial  products. Among  other  reasons,  the  parties  may  terminate  the  Serum Agreement  by  written  notice  if  the  other  party  is  in
material breach of the Serum Agreement and, in the case of a breach capable of remedy, the breach is not remedied within 90 days of the
other party receiving notice specifying the breach and requiring its remedy.

In furtherance of our co-development clinical objectives, on December 31, 2014, we granted to Serum Institute certain warrants to
purchase 96,970 shares of our common stock that contain vesting triggers based on the achievement by Serum Institute of certain clinical
development objectives within specific timeframes (“Serum 2014 Warrant”). Simultaneously with the issuance of the Serum 2014 Warrant,
we issued additional warrants to purchase an aggregrate of 4,852 shares of our common stock to Serum Institute non-director designees
under the same terms and conditions of the Serum 2014 Warrant. The Serum 2014 Warrant expires on December 30, 2019.

In addition, the Serum Agreement allows for Serum Institute to nominate a non-executive director to our Board of Directors as
long as Serum Institute or its subsidiaries holds at least 6% of our common stock. Serum Institute is an affiliate and related party of ours,
with a share ownership of approximately 7.5% of the total issued common stock as of December 31, 2016.

13

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Our Intellectual Property

We strive to protect and enhance the proprietary technology, inventions, and improvements that are commercially important to our
business,  including  seeking,  maintaining  and  defending  patent  rights,  whether  developed  internally  or  licensed  from  our  collaborators  or
other  third-parties.  Our  policy  is  to  seek  to  protect  our  proprietary  position  by,  among  other  methods,  filing  patent  applications  in  the
United States and in jurisdictions outside of the United States covering our proprietary technology, inventions, improvements and product
candidates that are important to the development and implementation of our business. We also rely on trade secrets and know-how relating
to  our  proprietary  technology  and  product  candidates,  continuing  innovation,  and  in-licensing  opportunities  to  develop,  strengthen  and
maintain  our  proprietary  position  in  the  field  of  oncology.  We  also  plan  to  rely  on  data  exclusivity,  market  exclusivity,  and  patent  term
extensions when available. Our commercial success will depend in part on our ability to obtain and maintain patent and other proprietary
protection  for  our  technology,  inventions,  and  improvements;  to  preserve  the  confidentiality  of  our  trade  secrets;  to  obtain  and  maintain
licenses to use intellectual property owned by third-parties; to defend and enforce our proprietary rights, including any patents that we may
own in the future; and to operate without infringing on the valid and enforceable patents and other proprietary rights of third-parties.

Our drug candidates are in various stages of development, each protected by patent and pending patent applications in the U.S.
with the United States Patent and Trademark Office (“USPTO”) and in certain other developed countries. Generally, patents have a term of
20 years from the earliest priority date (subject to paying all maintenance fees when due). In some instances, patent terms can be increased
or decreased, depending on the laws and regulations of the country or jurisdiction that issued the patent, through the filing of a provisional
patent application or through such other mechanisms, such as patent term extension (PTE) or supplementary protection certificates (SPC).
Our first issued patents are due to begin to expire starting in 2022 with the majority of the existing issued patents expiring between 2027
and 2030.

Our patent strategy is to file patent applications on innovations and improvements in those jurisdictions that comprise the major
pharmaceutical  markets  in  the  world  or  locations  where  a  pharmaceutical  may  be  manufactured.  These  jurisdictions  include,  but  are  not
limited  to  the  U.S.,  U.K., Australia,  Japan,  Canada,  South  Korea,  China,  Hong  Kong,  India,  Russia  and  certain  other  countries  in  the
European  Union  (E.U.)  and Asia,  though  we  do  not  necessarily  file  a  patent  application  in  each  of  these  jurisdictions  for  every  patent
family.

As of February 16, 2017, we directly or indirectly own, through our wholly-owned subsidiary, Xenetic U.K., and its wholly-owned
subsidiaries, Lipoxen, Xenetic Technologies, Inc. and SymbioTec, GmbH, more than 200 U.S. and international patents and approximately
100 pending patent applications that cover various aspects of our technologies. We have filed patent applications, and plan to file additional
patent applications, covering various aspects of our PolyXen platform technology covering polysialylation and advanced polymer conjugate
technologies, as well as our proprietary product candidates, including XBIO-101, ErepoXen and PulmoXen. More specifically, our patents
and  patent  applications  cover  polymer  architecture,  drug  conjugates,  formulations,  methods  of  manufacturing  polymers  and  polymer
conjugates  and  methods  of  administering  polymer  conjugates.  We  will  also  be  filing  additional  patent  applications  where  possible  for
XBIO-101 and OncoHist for additional indications.

Our patent portfolio contains patents and patent applications that encompass our OncoHist platform technology including use of
histones for the treatment of different cancers. The OncoHist patent portfolio, acquired as part of our acquisition of SymbioTec GmbH in
January 2012, includes OncoHist, a bis-Met histone. In addition, our licensed patent portfolio includes patents issued in jurisdictions outside
of the United States and licensed patent applications pending in jurisdictions outside of the United States that are foreign counterparts to
one  or  more  of  the  foregoing  U.S.  patents  and  patent  applications.  The  OncoHist  portfolio  also  includes  patents  that  cover  the  use  of  a
histone protein as an antibiotic and to threat thrombocytopenia and further as an antimicrobial component of a personal care product.

We have received patent protection for certain therapeutics that use our PolyXen technology linking the specific therapeutic to a
PSA. These include, but are not limited to, PSA-erythropoietin (“EPO”), PSA-insulin and PSA-insulin like protein, SHP656 (rFVIII), PSA-
DNase  I  and  PSA-granulocyte  colony  stimulating  factor  (GCSF).  Further  patents  cover  methods  to  prepare  proteins  that  are  linked  to  a
PSA.  These  method  patents  include  those  that  link  a  PSA  to  a  protein  in  a  high  pH  solution  as  well  as  patents  that  use  a  process  for
producing  an  aldehyde  derivative  of  a  sialic  acid  through  the  opening  and  oxidation  of  a  sialic  acid  unit.  For  instance,  we  have  patent
protection for a PSA linkage that can be at the N-terminus.

We have received patent protection for the production of PSA and the removal of endotoxin during the purification process. The
removal  of  endotoxin  occurs through  the  addition  of  a  high  pH  solution  to  the  PSA  and  a  process  to  separate  a  polydisperse  ionically
charged  polysaccharide,  such  as  PSA,  into  fractions  of  different  average  molecular  weight.  This  is  accomplished  through  the  use  of  a
column and elution buffers with different and constant ionic strength and pH, resulting in a fractionated polysaccharide that has a molecular
weight polydispersity of 1.1 or lower.

14

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Issued patents can provide protection for varying periods of time, depending upon the date of filing of the patent application, the
date of patent issuance, and the legal term of patents in the countries in which they are obtained. In general, patents issued for applications
filed in the United States can provide exclusionary rights for 20 years from the earliest effective filing date. In addition, in certain instances,
the term of an issued United States patent that covers or claims an FDA approved product can be extended to recapture a portion of the
term effectively lost as a result of the FDA regulatory review period, which is called patent term extension. The restoration period cannot
be longer than five years and the total patent term, including the restoration period, must not exceed 14 years following FDA approval. The
term of patents outside of the United States varies in accordance with the laws of the foreign jurisdiction, but typically is also 20 years from
the earliest effective filing date. However, the actual protection afforded by a patent varies on a product-by-product basis, from country-to-
country,  and  depends  upon  many  factors,  including  the  type  of  patent,  the  scope  of  its  coverage,  the  availability  of  regulatory-related
extensions, the availability of legal remedies in a particular country, and the validity and enforceability of the patent.

In  certain  situations,  where  we  work  with  drugs  covered  by  one  or  more  patents,  our  ability  to  develop  and  commercialize  our
technologies  may  be  affected  by  limitations  in  our  access  to  these  proprietary  drugs.  Even  if  we  believe  we  are  free  to  work  with  a
proprietary  drug,  we  cannot  guarantee  that  we  will  not  be  accused  of,  or  be  determined  to  be,  infringing  a  third-party’s  rights  and  be
prohibited from working with the drug or found liable for damages. Any such restriction on access or liability for damages would have a
material adverse effect on our business, results of operations and financial condition.

The patent positions of pharmaceutical and biotechnology companies, such as ours, are uncertain and involve complex legal and
factual issues. There can be no assurance that patents that have issued will be held valid and enforceable in a court of law. Even for patents
that are held valid and enforceable, the legal process associated with obtaining such a judgment is time consuming and costly. Additionally,
issued patents can be subject to opposition or other proceedings that can result in the revocation of the patent or maintenance of the patent
in  amended  form  (and  potentially  in  a  form  that  renders  the  patent  without  commercially  relevant  and/or  broad  coverage).  Further,  our
competitors  may  be  able  to  circumvent  and  otherwise  design  around  our  patents.  Even  if  a  patent  is  issued  and  enforceable,  because
development and commercialization of pharmaceutical products can be subject to substantial delays, patents may expire early and provide
only  a  short  period  of  protection,  if  any,  following  the  commercialization  of  a  products  encompassed  by  our  patent(s).  We  may  have  to
participate in interference proceedings declared by the U.S. Patent and Trademark Office, which could result in a loss of the patent and/or
substantial cost to us. Further, we understand that if any of our pending patent applications do not issue, or are deemed invalid following
issuance, we may lose valuable IP protection.

U.S.  and  foreign  patent  rights  and  other  proprietary  rights  exist  that  are  owned  by  third-parties  and  relate  to  pharmaceutical
compositions  and  reagents,  medical  devices  and  equipment  and  methods  for  preparation,  packaging  and  delivery  of  pharmaceutical
compositions.  We  cannot  predict  with  any  certainty  which,  if  any,  of  these  rights  will  be  considered  relevant  to  our  technology  by
authorities in the various jurisdictions where such rights exist, nor can we predict with certainty which, if any, of these rights will or may be
asserted  against  us  by  third-parties.  We  could  incur  substantial  costs  in  defending  ourselves  and  our  partners  against  any  such  claims.
Furthermore, parties making such claims may be able to obtain injunctive or other equitable relief, which could effectively block our ability
to  develop  or  commercialize  some  or  all  of  our  products  in  the  U.S.  and  in  other  countries  and  could  result  in  the  award  of  substantial
damages. In the event of a claim of infringement, we or our partners may be required to obtain one or more licenses from third-parties.
There can be no assurance that we can obtain a license to any technology that we determine we require on reasonable terms, if at all, or that
we could develop or otherwise obtain alternative technology. The failure to obtain licenses, if required, may have a material adverse effect
on our business, results of operations and financial condition. Further, we may not be able to obtain IP licenses related to the development
of our drug candidates on a commercially reasonable basis, if at all.

It is our policy to require our employees and consultants, outside scientific collaborators, sponsored researchers and other advisors
who receive confidential information from us to execute confidentiality agreements upon the commencement of employment or consulting
relationships  with  us.  These  agreements  provide  that  all  confidential  information  developed  or  made  known  to  the  individual  during  the
course of the individual’s relationship with us is to be kept confidential and not disclosed to third-parties except in specific circumstances.
The agreements provide that all inventions conceived by an employee shall be our property. There can be no assurance, however, that these
agreements will provide meaningful protection or adequate remedies for our trade secrets in the event of unauthorized use or disclosure of
such information.

15

 
 
 
 
 
 
 
 
 
 
 
Manufacturing and Supply

We do not have the capability to manufacture our own material necessary to support our drug candidate development programs nor
do we intend to acquire such capability as part of our present business strategy. We currently have agreements in place with Serum Institute
whereby Serum Institute produces clinical materials for use in the development of drug candidates involving our PolyXen technology. We
are currently dependent on SynBio for clinical materials with respect to our OncoHist AML research programs. We are currently dependent
on Kevelt for clinical materials with respect to our XBIO-101 research program. We are investigating second source alternative suppliers
for our clinical materials. There can be no assurance that we will be successful in this effort or that if a second source is secured that it
would be available to us on commercially reasonable terms or in a timely fashion should any disruption in supply from Serum Institute,
SynBio or Kevelt occur.

Government Regulation

General

Government authorities in the United States, at the federal, state and local level, and other countries extensively regulate, among
other  things,  the  research,  development,  testing,  manufacture,  quality  control,  approval,  labeling,  packaging,  storage,  record-keeping,
promotion, advertising, distribution, marketing and export and import of products such as those we are developing. Generally, a new drug
must be approved by the FDA through the NDA process and a new biologic must be licensed by the FDA through the BLA process before
it may be legally marketed in the United States.

U.S. Regulation

Drug Development Process

In  the  United  States,  the  FDA  regulates  drugs  under  the  Federal  Food,  Drug,  and  Cosmetic Act  (“FDCA”),  and  in  the  case  of
biologics, also under the Public Health Service Act, and their implementing regulations. The process of obtaining regulatory approvals and
the subsequent compliance with appropriate federal, state, local and foreign statutes and regulations require the expenditure of substantial
time and financial resources. Failure to comply with the applicable U.S. requirements at any time during the product development process,
approval  process  or  after  approval  may  subject  an  applicant  to  administrative  or  judicial  sanctions.  These  sanctions  could  include  the
FDA's refusal to approve pending applications, withdrawal of an approval, license revocation, a clinical hold, warning letters or untitled
letters, product recalls, product seizures, total or partial suspension of production or distribution, injunctions, fines, refusals of government
contracts, restitution, disgorgement or civil or criminal penalties. Any agency or judicial enforcement action could have a material adverse
effect on us.

The process required by the FDA before a drug or biologic may be marketed in the United States generally involves the

following:

☐ completion of preclinical laboratory tests, animal studies and formulation studies in accordance with Good Laboratory Practices

(“GLP”) regulations and other applicable regulations;

☐ submission to the FDA of an IND, which must become effective before human clinical trials may begin;
☐ performance of adequate and well-controlled human clinical trials in accordance with Good Clinical Practice (GCP) regulations

to establish the safety and efficacy of the proposed drug for its intended use;

☐ submission to the FDA of an NDA or BLA;
☐ satisfactory completion of an FDA inspection of the manufacturing facility or facilities at which the drug is produced to assess
compliance with current Good Manufacturing Practices (cGMP) requirements to assure that the facilities, methods and controls
are adequate to preserve the drug's identity, strength, quality and purity; and

☐ FDA review and approval of the NDA or BLA.

16

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Once  a  pharmaceutical  candidate  is  identified  for  development,  it  enters  the  preclinical  testing  stage.  Preclinical  tests  include
laboratory evaluations of product chemistry, toxicity and formulation, as well as animal studies. An IND sponsor must submit the results of
the  preclinical  tests,  together  with  manufacturing  information  and  analytical  data,  to  the  FDA  as  part  of  the  IND.  The  sponsor  will  also
include  a  protocol  detailing,  among  other  things,  the  objectives  of  the  first  phase  of  the  clinical  trial,  the  parameters  to  be  used  in
monitoring safety, and the effectiveness criteria to be evaluated, if the first phase lends itself to an efficacy evaluation. Some preclinical
testing may continue even after the IND is submitted. The IND automatically becomes effective 30 days after receipt by the FDA, unless
the  FDA,  within  the  30-day  time  period,  places  the  clinical  trial  on  a  clinical  hold.  In  such  a  case,  the  IND  sponsor  and  the  FDA  must
resolve any outstanding concerns before the clinical trial can begin. Clinical holds also may be imposed by the FDA at any time before or
during clinical trials due to safety concerns about ongoing or proposed clinical trials or noncompliance with specific FDA requirements, and
the trials may not begin or continue until the FDA notifies the sponsor that the hold has been lifted.

All  clinical  trials  must  be  conducted  under  the  supervision  of  one  or  more  qualified  investigators  in  accordance  with  GCP
regulations. They must be conducted under protocols detailing the objectives of the trial, dosing procedures, subject selection and exclusion
criteria and the safety and effectiveness criteria to be evaluated. Each protocol must be submitted to the FDA as part of the IND, and timely
safety reports must be submitted to the FDA and the investigators for serious and unexpected adverse events. An institutional review board
(IRB) at each institution participating in the clinical trial must review and approve each protocol before a clinical trial commences at that
institution and must also approve the information regarding the trial and the consent form that must be provided to each trial subject or his
or her legal representative, monitor the study until completed and otherwise comply with IRB regulations.

Human clinical trials are typically conducted in three sequential phases that may overlap or be combined:

☐ Phase I: The drug candidate is initially introduced into healthy human subjects and tested for safety, dosage tolerance,

absorption, metabolism, distribution and excretion. In the case of some products for severe or life-threatening diseases, such as
cancer, especially when the product may be too inherently toxic to ethically administer to healthy volunteers, the initial human
testing is often conducted in patients.

☐ Phase II: This phase involves clinical trials in a limited patient population to identify possible adverse effects and safety risks,
to preliminarily evaluate the efficacy of the product for specific targeted diseases and to determine dosage tolerance and
appropriate dosage.

☐ Phase III: Clinical trials are undertaken to further evaluate dosage, clinical efficacy and safety in an expanded patient

population at geographically dispersed clinical study sites. These clinical trials are intended to establish the overall risk-benefit
ratio of the drug candidate and provide, if appropriate, an adequate basis for product labeling.

Post-approval trials, sometimes referred to as Phase IV studies, may be conducted after initial marketing approval. These trials are
used to gain additional experience from the treatment of patients in the intended therapeutic indication. In certain instances, the FDA may
mandate the performance of Phase IV clinical trials as a condition of approval of an NDA or BLA.

The FDA or the sponsor may suspend a clinical trial at any time on various grounds, including a finding that the research subjects
or patients are being exposed to an unacceptable health risk. Similarly, an IRB can suspend or terminate approval of a clinical trial at its
institution  if  the  clinical  trial  is  not  being  conducted  in  accordance  with  the  IRB's  requirements  or  if  the  drug  has  been  associated  with
unexpected serious harm to patients. In addition, some clinical trials are overseen by an independent group of qualified experts organized
by the sponsor, known as a data safety monitoring board or committee. Depending on its charter, this group may determine whether a trial
may move forward at designated check points based on access to certain data from the trial.

Concurrent with clinical trials, companies usually complete additional animal studies and must also develop additional information
about the chemistry and physical characteristics of the drug and finalize a process for manufacturing the product in commercial quantities
in accordance with cGMP requirements. The manufacturing process must be capable of consistently producing quality batches of the drug
candidate and, among other things, the manufacturer must develop methods for testing the identity, strength, quality and purity of the final
drug. In addition, appropriate packaging must be selected and tested and stability studies must be conducted to demonstrate that the drug
candidate does not undergo unacceptable deterioration over its shelf life.

17

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
While the IND is active and before approval, progress reports summarizing the results of the clinical trials and nonclinical studies
performed since the last progress report must be submitted at least annually to the FDA, and written IND safety reports must be submitted
to the FDA and investigators for serious and unexpected suspected adverse events, findings from other studies suggesting a significant risk
to humans exposed to the same or similar drugs, findings from animal or in vitro testing suggesting a significant risk to humans, and any
clinically  important  increased  incidence  of  a  serious  suspected  adverse  reaction  compared  to  that  listed  in  the  protocol  or  investigator
brochure.

There  are  also  requirements  governing  the  reporting  of  ongoing  clinical  trials  and  completed  trial  results  to  public  registries.
Sponsors of certain clinical trials of FDA-regulated products are required to register and disclose specified clinical trial information, which
is publicly available at www.clinicaltrials.gov. Information related to the product, patient population, phase of investigation, trial sites and
investigators and other aspects of the clinical trial is then made public as part of the registration. Sponsors are also obligated to discuss the
results  of  their  clinical  trials  after  completion.  Disclosure  of  the  results  of  these  trials  can  be  delayed  until  the  new  product  or  new
indication being studied has been approved.

United States Market Approval Process

The  results  of  product  development,  preclinical  and  other  non-clinical  studies  and  clinical  trials,  along  with  descriptions  of  the
manufacturing  process,  analytical  tests  conducted  on  the  chemistry  of  the  drug,  proposed  labeling  and  other  relevant  information  are
submitted to the FDA as part of an NDA or BLA requesting approval to market the product. The submission of an NDA or BLA is subject
to the payment of user fees; a waiver of such fees may be obtained under certain limited circumstances. The FDA reviews all NDAs and
BLAs submitted to ensure that they are sufficiently complete for substantive review before it accepts them for filing. The FDA may request
additional  information  rather  than  accept  an  NDA  or  BLA  for  filing.  In  this  event,  the  NDA  or  BLA  must  be  resubmitted  with  the
additional information. The resubmitted application also is subject to review before the FDA accepts it for filing.

Once the submission is accepted for filing, the FDA begins an in-depth substantive review. The FDA may refer the NDA or BLA to an
advisory  committee  for  review,  evaluation  and  recommendation  as  to  whether  the  application  should  be  approved  and  under  what
conditions. The FDA is not bound by the recommendation of an advisory committee, but it generally follows such recommendations. The
approval process is lengthy and often difficult, and the FDA may refuse to approve an NDA or BLA if the applicable regulatory criteria are
not satisfied or may require additional clinical or other data and information. Even if such data and information are submitted, the FDA
may  ultimately  decide  that  the  NDA  or  BLA  does  not  satisfy  the  criteria  for  approval.  The  FDA  reviews  an  NDA  to  determine,  among
other things, whether a product is safe and effective for its intended use and whether its manufacturing is cGMP-compliant to assure and
preserve the product's identity, strength, quality and purity. The FDA reviews a BLA to determine, among other things whether the product
is  safe,  pure  and  potent  and  the  facility  in  which  it  is  manufactured,  processed,  packed  or  held  meets  standards  designed  to  assure  the
product's continued safety, purity and potency. Before approving an NDA or BLA, the FDA will inspect the facility or facilities where the
product is manufactured.

After the FDA evaluates an NDA or BLA, it  will  issue  an  approval  letter  or  a  Complete  Response  Letter. An  approval  letter  authorizes
commercial  marketing  of  the  drug  with  prescribing  information  for  specific  indications. A  Complete  Response  Letter  indicates  that  the
review  cycle  of  the  application  is  complete  and  the  application  will  not  be  approved  in  its  present  form. A  Complete  Response  Letter
usually describes the specific deficiencies in the NDA or BLA identified by the FDA and may require additional clinical data, such as an
additional  pivotal  Phase  3  trial  or  other  significant  and  time-consuming  requirements  related  to  clinical  trials,  nonclinical  studies  or
manufacturing.  If  a  Complete  Response  Letter  is  issued,  the  sponsor  must  resubmit  the  NDA  or  BLA,  addressing  all  of  the  deficiencies
identified in the letter, or withdraw the application. Even if such data and information are submitted, the FDA may decide that the NDA or
BLA does not satisfy the criteria for approval.

If a product receives regulatory approval, the approval may be significantly limited to specific diseases and dosages or the indications for
use  may  otherwise  be  limited,  which  could  restrict  the  commercial  value  of  the  product.  In  addition,  the  FDA  may  require  a  sponsor  to
conduct  Phase  4  testing,  which  involves  clinical  trials  designed  to  further  assess  a  drug's  safety  and  effectiveness  after  NDA  or  BLA
approval, and may require testing and surveillance programs to monitor the safety of approved products which have been commercialized.
The FDA may also place other conditions on approval including the requirement for a risk evaluation and mitigation strategy (REMS) to
assure the safe use of the drug. If the FDA concludes a REMS is needed, the sponsor of the NDA or BLA must submit a proposed REMS.
The FDA will not approve the NDA or BLA without an approved REMS, if required. A REMS could include medication guides, physician
communication plans or elements to assure safe use, such as restricted distribution methods, patient registries and other risk minimization
tools. Any of these limitations on approval or marketing could restrict the commercial promotion, distribution, prescription or dispensing of
products.  Marketing  approval  may  be  withdrawn  for  noncompliance  with  regulatory  requirements  or  if  problems  occur  following  initial
marketing.

18

 
 
 
 
 
 
 
 
 
 
 
 
 
Orphan Drug Act

The  Orphan  Drug Act  provides  incentives  to  manufacturers  to  develop  and  market  drugs  or  biologics  for  rare  diseases  and  conditions
affecting fewer than 200,000 persons in the U.S. at the time of application for Orphan Drug Designation, or for a patient population greater
than 200,000 in the United States where there is no reasonable expectation that the cost of developing the drug or biologic will be recovered
from  sales  in  the  United  States.  The  first  developer  to  receive  FDA  marketing  approval  for  an  orphan  drug  is  entitled  to  a  seven-year
exclusive marketing period in the U.S. for that product. However, a drug that the FDA considers to be clinically superior to, or different
from,  another  approved  orphan  drug,  even  though  for  the  same  indication,  may  also  obtain  approval  in  the  U.S.  during  the  seven-year
exclusive  marketing  period.  In  addition,  holders  of  exclusivity  for  orphan  drugs  are  expected  to  assure  the  availability  of  sufficient
quantities of their orphan drugs to meet the needs of patients. Failure to do so could result in the withdrawal of marketing exclusivity for
the drug.

Pediatric Information

Under the Pediatric Research Equity Act of 2007 (“PREA”), NDAs or BLAs or supplements to NDAs or BLAs must contain data to assess
the  safety  and  effectiveness  of  the  drug  for  the  claimed  indication(s)  in  all  relevant  pediatric  sub-populations  and  to  support  dosing  and
administration for each pediatric sub-population for which the drug is safe and effective. The FDA may grant deferrals for submission of
data  or  full  or  partial  waivers.  Unless  otherwise  required  by  regulation,  PREA  does  not  apply  to  any  drug  for  an  indication  for  which
orphan  drug  designation  has  been  granted.  The  Best  Pharmaceuticals  for  Children Act  (“BPCA”)  provides  sponsors  of  NDAs  with  an
additional six-month period of market exclusivity for all unexpired patent or non-patent exclusivity on all forms of the drug containing the
active moiety if the sponsor submits results of pediatric studies specifically requested by the FDA under BPCA within required timeframes.
The Biologics Price Competition and Innovation Act provides sponsors of BLAs an additional six-month extension for all unexpired non-
patent market exclusivity on all forms of the biologic containing the active moiety pursuant to the BPCA if the conditions under the BPCA
are met.

The  Food  and  Drug Administration  Safety  and  Innovation Act  (“FDASIA”),  which  was  signed  into  law  on  July  9,  2012,  amended  the
FDCA. FDASIA requires that a sponsor who is planning to submit a marketing application for a drug or biological product that includes a
new  active  ingredient,  new  indication,  new  dosage  form,  new  dosing  regimen  or  new  route  of  administration  submit  an  initial  Pediatric
Study Plan (PSP) within sixty days of an end-of-Phase II meeting or as may be agreed between the sponsor and FDA. The initial PSP must
include an outline of the pediatric study or studies that the sponsor plans to conduct, including study objectives and design, age groups,
relevant endpoints and statistical approach, or a justification for not including such detailed information, and any request for a deferral of
pediatric assessments or a full or partial waiver of the requirement to provide data from pediatric studies along with supporting information.
FDA and the sponsor must reach agreement on the PSP. A sponsor can submit amendments to an agreed-upon initial PSP at any time if
changes to the pediatric plan need to be considered based on data collected from nonclinical studies, early phase clinical trials, and/or other
clinical development programs.

Expedited Development and Review Programs

The FDA has a Fast Track program that is intended to expedite or facilitate the process for reviewing new drugs and biological products
that meet certain criteria. Specifically, new drugs and biological products are eligible for Fast Track designation if they are intended to treat
a  serious  or  life-threatening  condition  and  demonstrate  the  potential  to  address  unmet  medical  needs  for  the  condition.  Fast  Track
designation applies to the combination of the product and the specific indication for which it is being studied. The sponsor of a new drug or
biologic may request the FDA to designate the drug or biologic as a Fast Track product at any time during the clinical development of the
product. Unique to a Fast Track product, the FDA may consider for review sections of the marketing application on a rolling basis before
the  complete  application  is  submitted,  if  the  sponsor  provides  a  schedule  for  the  submission  of  the  sections  of  the  application,  the  FDA
agrees to accept sections of the application and determines that the schedule is acceptable, and the sponsor pays any required user fees upon
submission of the first section of the application.
Any product submitted to the FDA for marketing, including under a Fast Track program, may be eligible for other types of FDA programs
intended to expedite development and review, such as priority review and accelerated approval. Fast Track designation, priority review and
accelerated  approval  do  not  change  the  standards  for  approval  but  may  expedite  the  development  or  approval  process. Any  product  is
eligible for priority review if it has the potential to provide safe and effective therapy where no satisfactory alternative therapy exists or a
significant improvement in the treatment, diagnosis or prevention of a disease compared to marketed products. The FDA will attempt to
direct additional resources to the evaluation of an application for a new drug or biological product designated for priority review in an effort
to  facilitate  the  review. Additionally,  a  product  may  be  eligible  for  accelerated  approval.  Drug  or  biological  products  studied  for  their
safety  and  effectiveness  in  treating  serious  or  life-threatening  illnesses  and  that  provide  meaningful  therapeutic  benefit  over  existing
treatments may receive accelerated approval, which means that they may be approved on the basis of adequate and well-controlled clinical
trials establishing that the product has an effect on a surrogate endpoint that is reasonably likely to predict a clinical benefit, or on the basis
of an effect on a clinical endpoint other than survival or irreversible morbidity. As a condition of approval, the FDA may require that a
sponsor of a drug or biological product receiving accelerated approval perform adequate and well-controlled post-marketing clinical trials.
In  addition,  the  FDA  currently  requires  as  a  condition  for  accelerated  approval  pre-approval  of  promotional  materials,  which  could
adversely impact the timing of the commercial launch of the product. If the FDA concludes that a drug shown to be effective can be safely
used only if distribution or use is restricted, it will require such post-marketing restrictions as it deems necessary to assure safe use of the
drug, such as distribution restricted to certain facilities or physicians with special training or experience; or distribution conditioned on the
performance of specified medical procedures.

19

 
 
 
 
 
 
 
 
 
 
 
 
 
 
FDASIA  established  a  new  category  of  drugs  and  biologics  referred  to  as  "breakthrough  therapies"  that  may  be  eligible  to  receive
Breakthrough Therapy Designation. A sponsor may seek FDA designation of a drug or biologic candidate as a "breakthrough therapy" if
the product is intended, alone or in combination with one or more other products, to treat a serious or life-threatening disease or condition
and  preliminary  clinical  evidence  indicates  that  the  product  may  demonstrate  substantial  improvement  over  existing  therapies  on  one  or
more clinically significant endpoints, such as substantial treatment effects observed early in clinical development. The designation includes
all of the Fast Track program features, as well as more intensive FDA interaction and guidance. The Breakthrough Therapy Designation is
a distinct status from both accelerated approval and priority review, which can also be granted to the same drug if relevant criteria are met.
If  a  product  is  designated  as  breakthrough  therapy,  the  FDA  will  expedite  the  development  and  review  of  such  drug. All  requests  for
breakthrough therapy designation will be reviewed within 60 days of receipt, and the FDA will either grant or deny the request.

Post-Approval Requirements

Once  an  approval  is  granted,  the  FDA  may  withdraw  the  approval  if  compliance  with  regulatory  requirements  or  standards  is  not
maintained or if problems occur after the product reaches the market. Later discovery of previously unknown problems with a product may
result in restrictions on the product or even complete withdrawal of the product from the market. After approval, some types of changes to
the approved product, such as adding new indications, certain manufacturing changes and additional labeling claims, are subject to further
FDA review and approval. Drug and biologics manufacturers and other entities involved in the manufacture and distribution of approved
drugs  and  biologics  are  required  to  register  their  establishments  with  the  FDA  and  certain  state  agencies,  and  are  subject  to  periodic
unannounced inspections by the FDA and certain state agencies for compliance with cGMP regulations and other laws and regulations.

US Patent Term Restoration and Marketing Exclusivity

Depending upon the timing, duration and specifics of the FDA approval of our drug candidates, some of our U.S. patents may be eligible
for limited patent term extension under the Drug Price Competition and Patent Term Restoration Act of 1984, commonly referred to as the
Hatch-Waxman Amendments. The Hatch-Waxman Amendments permit a patent restoration term of up to five years as compensation for
patent term lost during product development and the FDA regulatory review process. However, patent term restoration cannot extend the
remaining term of a patent beyond a total of 14 years from the product’s approval date. The patent term restoration period is generally one-
half the time between the effective date of an IND and the submission date of an NDA or BLA plus the time between the submission date
of an NDA or BLA and the approval of that application. Only one patent applicable to an approved drug is eligible for the extension and the
application for the extension must be submitted prior to the expiration of the patent. The USPTO, in consultation with the FDA, reviews
and approves the application for any patent term extension or restoration. In the future, we intend to apply for restoration of patent term for
one of our currently owned or licensed patents to add patent life beyond its current expiration date, depending on the expected length of the
clinical trials and other factors involved in the filing of the relevant NDA or BLA.

Marketing  exclusivity  provisions  under  the  FDCA  can  also  delay  the  submission  or  the  approval  of  certain  marketing  applications.  The
FDCA provides a five-year period of non-patent marketing exclusivity within the United States to the first applicant to obtain approval of
an NDA for a new chemical entity. A drug is a new chemical entity if the FDA has not previously approved any other new drug containing
the same active moiety, which is the molecule or ion responsible for the action of the drug substance. During the exclusivity period, the
FDA  may  not  accept  for  review  an  abbreviated  new  drug  application  (ANDA),  or  a  505(b)(2)  NDA  submitted  by  another  company  for
another drug based on the same active moiety, regardless of whether the drug is intended for the same indication as the original innovator
drug or for another indication, where the applicant does not own or have a legal right of reference to all the data required for approval.
However, an application may be submitted after four years if it contains a certification of patent invalidity or non-infringement to one of the
patents listed with the FDA by the innovator NDA holder. The FDCA also provides three years of marketing exclusivity for an NDA, or
supplement to an existing NDA if new clinical investigations, other than bioavailability studies, that were conducted or sponsored by the
applicant are deemed by the FDA to be essential to the approval of the application, for example new indications, dosages or strengths of an
existing drug. This three-year exclusivity covers only the modification for which the drug received approval on the basis of the new clinical
investigations and does not prohibit the FDA from approving ANDAs for drugs containing the active agent for the original indication or
condition  of  use.  Five-year  and  three-year  exclusivity  will  not  delay  the  submission  or  approval  of  a  full  NDA.  However,  an  applicant
submitting a full NDA would be required to conduct or obtain a right of reference to all of the pre-clinical studies and adequate and well-
controlled clinical trials necessary to demonstrate safety and effectiveness.

20

 
 
 
 
 
 
 
 
 
 
 
 
Pediatric exclusivity is another type of regulatory market exclusivity in the United States under the BPCA. Pediatric exclusivity provides
for  an  additional  six  months  of  marketing  exclusivity  if  a  sponsor  conducts  clinical  trials  in  children  as  addressed  in  the  section  named
“Pediatric  Information”  above.  In  addition,  orphan  drug  exclusivity,  as  described  above,  may  offer  a  seven-year  period  of  marketing
exclusivity, except in certain circumstances.

Foreign Regulation

In addition to regulations in the United States, we will be subject to a variety of regulations in other jurisdictions governing, among other
things, clinical trials and any commercial sales and distribution of our drug candidates.

Whether  or  not  we  obtain  FDA  approval  for  our  drug  candidates,  we  must  obtain  the  requisite  approvals  from  regulatory  authorities  in
foreign  countries  prior  to  the  commencement  of  clinical  trials  or  marketing  of  the  drug  candidates  in  those  countries.  Certain  countries
outside of the United States have a similar process that requires the submission of a clinical trial application much like the IND prior to the
commencement of human clinical trials. In the European Union, for example, a CTA must be submitted to each country's national health
authority and an independent ethics committee, much like the FDA and the IRB, respectively. Once the CTA is approved in accordance
with a country's requirements, clinical study development may proceed.

The requirements and process governing the conduct of clinical trials, product approval and licensing, pricing and reimbursement vary from
country to country. In all cases, the clinical trials are conducted in accordance with GCP and the applicable regulatory requirements and the
ethical principles that have their origin in the Declaration of Helsinki.

To obtain regulatory approval of an investigational drug or biological product under European Union regulatory systems, we must submit a
marketing  authorization  application.  The  application  used  to  file  the  NDA  or  BLA  in  the  United  States  is  similar  to  that  required  in  the
European Union, with the exception of, among other things, country-specific document requirements. The European Union also provides
opportunities for market exclusivity. For example, in the European Union, upon receiving marketing authorization, new chemical entities
generally  receive  eight  years  of  data  exclusivity  and  an  additional  two  years  of  market  exclusivity.  If  granted,  data  exclusivity  prevents
regulatory authorities in the European Union from referencing the innovator's data to assess a generic application. During the additional
two-year period of market exclusivity, a generic marketing authorization can be submitted, and the innovator's data may be referenced, but
no generic product can be marketed until the expiration of the market exclusivity. However, there is no guarantee that a product will be
considered by the European Union's regulatory authorities to be a new chemical entity, and products may not qualify for data exclusivity.
Products  receiving  orphan  designation  in  the  European  Union  can  receive  ten  years  of  market  exclusivity,  during  which  time  no  similar
medicinal  product  for  the  same  indication  may  be  placed  on  the  market. An  orphan  product  can  also  obtain  an  additional  two  years  of
market exclusivity in the European Union for pediatric studies. No extension to any supplementary protection certificate can be granted on
the basis of pediatric studies for orphan indications.

The  criteria  for  designating  an  "orphan  medicinal  product"  in  the  European  Union  are  similar  in  principle  to  those  in  the  United  States.
Under Article  3  of  Regulation  (EC)  141/2000,  a  medicinal  product  may  be  designated  as  orphan  if  (1)  it  is  intended  for  the  diagnosis,
prevention or treatment of a life-threatening or chronically debilitating condition; (2) either (a) such condition affects no more than five in
10,000 persons in the European Union when the application is made, or (b) the product, without the benefits derived from orphan status,
would not generate sufficient return in the European Union to justify investment; and (3) there exists no satisfactory method of diagnosis,
prevention or treatment of such condition authorized for marketing in the European Union, or if such a method exists, the product will be of
significant benefit to those affected by the condition, as defined in Regulation (EC) 847/2000. Orphan medicinal products are eligible for
financial incentives such as reduction of fees or fee waivers and are, upon grant of a marketing authorization, entitled to ten years of market
exclusivity for the approved therapeutic indication. The application for orphan drug designation must be submitted before the application
for  marketing  authorization.  The  applicant  will  receive  a  fee  reduction  for  the  marketing  authorization  application  if  the  orphan  drug
designation has been granted, but not if the designation is still pending at the time the marketing authorization is submitted. Orphan drug
designation does not convey any advantage in, or shorten the duration of, the regulatory review and approval process.

21

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The 10-year market exclusivity may be reduced to six years if, at the end of the fifth year, it is established that the product no longer meets
the criteria for orphan designation, for example, if the product is sufficiently profitable not to justify maintenance of market exclusivity. In
addition, marketing authorization may be granted to a similar product for the same indication at any time if:

☐ the second applicant can establish that its product, although similar, is safer, more effective or otherwise clinically superior;
☐ the applicant consents to a second orphan medicinal product application; or
☐ the applicant cannot supply enough orphan medicinal product.

For other countries outside of the European Union, such as countries in Eastern Europe, Latin America or Asia, the requirements governing
the conduct of clinical studies, product licensing or approval, pricing and reimbursement vary from country to country. In all cases, again,
the clinical studies are conducted in accordance with GCP and the applicable regulatory requirements and the ethical principles that have
their origin in the Declaration of Helsinki.

If  we  fail  to  comply  with  applicable  foreign  regulatory  requirements,  we  may  be  subject  to,  among  other  things,  fines,  suspension  or
withdrawal of regulatory approvals, product recalls, seizure of products, operating restrictions and criminal prosecution.

Other Regulatory Matters

Manufacturing,  sales,  promotion  and  other  activities  following  product  approval  are  also  potentially  subject  to  regulation  by  numerous
regulatory  authorities  in  addition  to  the  FDA,  including,  in  the  United  States,  the  Centers  for  Medicare  &  Medicaid  Services,  other
divisions  of  the  Department  of  Health  and  Human  Services,  the  Drug  Enforcement  Administration,  the  Consumer  Product  Safety
Commission, the Federal Trade Commission, the Occupational Safety & Health Administration, the Environmental Protection Agency and
state  and  local  governments.  In  the  United  States,  sales,  marketing  and  scientific/educational  programs  must  also  comply  with  state  and
federal  fraud  and  abuse  laws,  including  state  and  federal  anti-kickback,  false  claims,  data  privacy  and  security  and  physician  payment
transparency  laws.  Pricing  and  rebate  programs  must  comply  with  the  Medicaid  rebate  requirements  of  the  U.S.  Omnibus  Budget
Reconciliation Act of 1990 and more recent requirements in the Patient Protection and Affordable Care Act, as amended by the Health Care
and Education Reconciliation Act of 2010, collectively the Affordable Care Act. If products are made available to authorized users of the
Federal Supply Schedule of the General Services Administration, additional laws and requirements apply. The handling of any controlled
substances must comply with the U.S. Controlled Substances Act and Controlled Substances Import and Export Act. Products must meet
applicable child-resistant packaging requirements under the U.S. Poison Prevention Packaging Act. Manufacturing, sales, promotion and
other activities are also potentially subject to federal and state consumer protection and unfair competition laws.

The  distribution  of  pharmaceutical  products  is  subject  to  additional  requirements  and  regulations,  including  extensive  record-keeping,
licensing, storage and security requirements intended to prevent the unauthorized sale of pharmaceutical products.

22

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The failure to comply with regulatory requirements may subject us to possible legal or regulatory action. Depending on the circumstances,
failure to meet applicable regulatory requirements can result in criminal prosecution, fines or other penalties, injunctions, recall or seizure
of  products,  total  or  partial  suspension  of  production,  denial  or  withdrawal  of  product  approvals,  or  refusal  to  allow  a  firm  to  enter  into
supply contracts, including government contracts. In addition, even if a firm complies with FDA and other requirements, new information
regarding the safety or efficacy of a product could lead the FDA to modify or withdraw product approval. Prohibitions or restrictions on
sales or withdrawal of future products marketed by us could materially affect our business in an adverse way.

Changes  in  regulations,  statutes  or  the  interpretation  of  existing  regulations  could  impact  our  business  in  the  future  by  requiring,  for
example:  (i)  changes  to  our  manufacturing  arrangements;  (ii)  additions  or  modifications  to  product  labeling;  (iii)  the  recall  or
discontinuation  of  our  products;  or  (iv)  additional  record-keeping  requirements.  If  any  such  changes  were  to  be  imposed,  they  could
adversely affect the operation of our business.

Environmental Regulation

In  addition  to  being  subject  to  extensive  regulation  by  the  FDA,  we  must  also  comply  with  environmental  regulation  insofar  as  such
regulation applies to us or our drug candidates. Our costs of compliance with environmental regulation as applied to similar pharmaceutical
companies are minimal, since we do not currently, nor do we intend to, engage in the manufacturing of any of our drug candidates. We
currently use unaffiliated manufacturers to produce all of our drug candidate material and receive final material from such manufacturer,
without any involvement on our part in the manufacturing process at any stage of the process.

Although we believe that our safety procedures for using, handling, storing and disposing of our drug candidate materials comply with the
environmental  standards  required  by  state  and  federal  laws  and  regulations,  we  cannot  completely  eliminate  the  risk  of  accidental
contamination or injury from these materials. We do not carry a specific insurance policy to mitigate this risk to us or to the environment.

Research and Development Expenses

Research and development activities include personnel costs, research supplies, clinical and pre-clinical study costs. Such expenses
related  to  the  research  and  development  of  our  drug  candidates  totaled  $43.7  million  for  the  year  ended  December  31,  2016  and  $3.4
million for the year ended December 31, 2015.

Employees

At March 31, 2017, we employed seven full-time employees. We are not a party to any collective bargaining agreement with our
employees; nor are any of our employees a member of any labor unions. We are subject to certain statutory and contractual obligations in
instances  where  we  terminate  U.K.-based  employees.  These  obligations,  which  are  ordinary  and  customary  in  the  U.K.,  generally  range
from one to 12 months of wages for terminated employees and would not be expected to represent a material adverse effect to us.

To complement our own expert professional staff, we utilize specialists in regulatory affairs, pharmacovigilance, process engineering,
manufacturing, quality assurance, clinical development and business development. These individuals include scientific advisors as well as
independent consultants.

Competition

The  pharmaceutical  and  biotechnology  industries  are  characterized  by  intense  competition  and  rely  heavily  on  the  ability  to  move
quickly, adapt to changing medical and market needs, and to develop and maintain strong intellectual property positions. We believe that
the development experience of our scientific and management team, as well as the strength and promise of our drug candidates, provide us
with a competitive advantage; nevertheless, we face potential competition from a myriad of sources many of which operate with greater
resources  and  more  mature  products.  These  include  pharmaceutical  and  biotechnology  companies,  academic  institutions,  governmental
agencies and public and private research institutions. Competition is intense and expected to increase.

23

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Product and Technology Specific Competition

SHP656 (PSA rFVIII) for Hemophilia

The  hemophilia  market  is  highly  competitive,  with  a  number  of  products  already  in  the  market  and  with  a  number  of  companies
advancing  potentially  competitive  therapies.  The  following  describes  some  of  these  competitive  therapies  and  is  not  intended  to  be  an
exhaustive list.

Shire’s  ADYNOVATE,  is  the  current  and  latest  generation  long-acting  Antihemophilic  Factor  VIII  (Recombinant).  Together,
ADYNOVATE and ADVATE (Shire’s earlier generation Factor VIII product) make up the bulk of Shire’s current Hemophilia A portfolio.

Novo Nordisk recently launched a next generation Antihemophilic Factor VIII (Recombinant), Novoeight. It competes with Shire’s

pegylated Factor VIII product ADYNOVATE.

Bayer  has  a  next  generation  drug  candidate,  BAY94-9027,  in  Phase  III  clinical  trials.  BAY94-9027  is  currently  being  designed  to
extend the circulating half-life of rFVIII through site specific attachment of a polyethylene glycol (PEG) polymer to the light chain of the
rFVIII molecule, while preserving its full biologic activity.

Biogen  Idec’s  ELOCTATE Antihemophilic  Factor  (Recombinant),  Fc  Fusion  Protein,  was  approved  by  the  FDA  in  2014,  for  the
control  and  prevention  of  bleeding  episodes,  perioperative  (surgical)  management  and  routine  prophylaxis  in  adults  and  children  with
Hemophilia A.

CSL  Behring’s AFSTYLA®  is  a  single-chain  Factor  VIII  product,  comprising  light-  and  heavy-  chains  of  Factor  VIII  which  are
covalently  linked  into  a  single  polypeptide  chain,  conferring  improved  stability  over  conventional  two-chain  Factor  VIII  products.
AFSTYLA® was approved by the USFDA in 2016 and by the EMA in 2017.

Roche’s  Emicizumab,  formerly ACE910  from  Chugai,  is  a  bispecific  antibody  (anti-Factor  IXa/X)  which  mimics  the  function  of

Factor VIII. Emicizumab is currently in Phase 3 clinical trials.

BioMarin’s BMN 270 is an early-stage, gene therapy approach to hemophilia A. BMN 270 has been the subject of a recent Phase 1/2

clinical study.

XBIO-101 for Endometrial and Ovarian Cancers

Current  standard  of  care  treatments  for  endometrial  cancer  include  radiation,  surgery  as  well  as  certain  chemotherapeutic  and
antineoplastic agents, particularly platinum-based agents, including but not limited to Taxol, carboplatin, doxorubicin, cisplatin, ifosfamide,
and topotecan.

A  number  of  additional  therapeutic  classes  are  in  development  worldwide,  including  but  not  limited  to  antibodies,  antibody-drug
conjugates (ADCs), and immunotherapies (e.g., bevacizumab and GALE-301/GALE-302, respectively). Additionally, there are a number of
targeted agents including inhibitors that target the PI3K/Akt/mTOR pathway (such as AKT inhibitor ARQ-092) and other kinase inhibitors.
The  aforementioned  therapeutics  and  therapeutic  classes  may  be  used  either  alone  or  in  combination.  Companies  engaged  in  clinical
development of these products for endometrial cancer include but are not limited to:

☐ Antibodies/Immunotherapies: Galena BioPharma; Merck Sharp & Dohme; Immunogen, Inc. Immunomedics, Inc.; Genentech;

Macrogenics; Genmab; Incyte Corporation; and Eisai Inc. Bayer.

☐ Targeted Agents: ArQule; AstraZeneca; Novartis; Daiichi Sankyo Inc.; GlaxoSmithKline; and Advenchen Laboratories LLC.

OncoHist for AML

Our drug candidate OncoHist, if approved, will compete with established therapies for the treatment of AML. The current standard of

care is cytarabine in combination with an anthracycline (i.e., daunorucbin).

To  our  knowledge,  there  is  no  approved  biologic  for  the  treatment  of  AML.  We  are  aware  of  certain  late-stage  development
programs  that  target  the  same  relapse  population  as  our  OncoHist  program,  including  BiolineRx,  which  has  multiple  clinical  trials  in
process using their peptide BL-8040, and Celator, which is targeting first-line treatment of AML.

Small molecule, FDA-approved drug competition for AML include clofarabine. Other small cytotoxic molecules in development, but

not FDA-approved, include azacitidine and decitabine.

24

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
In addition, certain immunotherapy and immunomodulating agents in development for other cancers may compete with OncoHist, if

approved. These include investigational agents being developed by Kite Pharma and Stemline Therapeutics Inc.

Other novel therapies in development for AML include SL-401 from Stemline Therapeutics Inc., which is a targeted therapy directed

to the interleukin-3 receptor delivering truncated diphtheria toxin to the cancer cell.

ErepoXen for Anemia

The  anemia  market  is  highly  competitive,  with  a  number  of  products  already  in  the  market  and  with  a  number  of  companies
advancing  potentially  competitive  therapies.  The  following  describes  some  of  these  competitive  therapies  and  is  not  intended  to  be  an
exhaustive list.

Current commercial products include EPOGEN and Aranesp from Amgen, Procit and Eprex from Johnson & Johnson, and Mircera
from Roche Holding Ltd. These established products represent the current standard of care for CKD and end-stage renal disease (ESRD)
patients.

We understand that many new erythropoietin stimulating agents, such as HIF-related drug candidates, are designed to be daily oral
treatments.  Companies  currently  developing  these  therapies  include  Akebia,  Bayer  HealthCare  AG,  FibroGen  (licensed  by  Astellas),
GlaxoSmithKline plc, and others. We expect certain of these candidates may enter the market as early as this year.

We  believe  that  other  novel  therapies  under  development  that  could  represent  competition  with  ErepoXen,  if  approved,  include

sotatercept from Acceleron Pharma Inc.

PSA for Drug Delivery

Current delivery platforms include PEG, FC-fusion, albumin infusion, HES, depot, CTP-fusion.

Market participants include Nektar’s PEG technology, Flamel’s Medusa platform offering, a hydrogel depot formulation, Versartis’
XTEN  technology  which  recombinant  polypeptide  fusion  protein,  nanoparticle  technology  from  Alkermes,  Durect  Corp’s  long-acting
technology, Debiopharm Group’s drug delivery based on polylactic-co-glycolic acid (PLGA), and Halozyme’s ENHANZE drug delivery
technology platform.

We also expect to compete with academic institutions and other smaller pharmaceutical companies during the drug development stage
of our progress. In addition to competing with universities and other research institutions in the development of drug products, therapies,
technologies and processes, we may compete with other companies in acquiring rights to products or technologies from universities. There
can  be  no  assurance  that  our  products  or  drug  candidates  will  be  more  effective  or  achieve  greater  market  acceptance  than  competitive
products,  or  that  these  companies  will  not  succeed  in  developing  products  and  technologies  that  are  more  effective  than  those  being
developed for us or that would render our products and technologies less competitive or obsolete.

Available Information

Our  website  address  is www.xeneticbio.com.  The  information  in,  or  that  can  be  accessed  through,  our  website  is  not  part  of  this
Annual Report on Form 10-K. Our Annual Reports on Form 10-K, Quarterly Reports on Form 10-Q and Current Reports on Form 8-K and
amendments to those reports are available, free of charge, on or through our website as soon as practicable after we electronically file such
forms, or furnish them to, the SEC. The public may read and copy any materials we file with the SEC at the SEC’s Public Reference Room
at 100 F Street, NE, Washington, D.C. 20549. Information on the operations of the Public Reference Room can be obtained by calling 1-
800-SEC-0330. The SEC maintains an internet site that contains reports, proxy and information statements and other information regarding
our filings at www.sec.gov.

In  addition  to  disclosing  current  information  pursuant  to  Section  13  or  15(d)  of  the  Exchange Act  and  for  reports  of  information
required  to  be  disclosed  by  Regulation  FD  through  our  SEC  filings,  we  also  intend  to  disclose  such  current  information  through  our
investor relations website, press releases, public conference calls, webcasts and through various social media channels, including Facebook,
Twitter, LinkedIn, Google+ and Chairman’s Blog Profile.

25

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ITEM 1A – RISK FACTORS

Our business is subject to numerous risks. You should consider carefully the risks and uncertainties described below, in addition to other
information contained in this Annual Report as well as our other public filings with the Securities and Exchange Commission. Any of the
following risks could have a material adverse effect on our business, financial condition, results of operations and prospects and cause the
trading price of our common stock to decline.

Risks Related to Our Financial Condition and Capital Requirements

We have never been profitable and may never achieve or sustain profitability.

We are a clinical stage biopharmaceutical company with a limited operating history. Pharmaceutical product and technology development
is a highly speculative undertaking and involves a substantial degree of risk. To date, we have focused primarily on developing our lead
drug  candidates,  ErepoXen,  XBIO-101,  OncoHist,  and  PolyXen,  our  biological  platform  technology,  and  researching  additional  drug
candidates. We have no products approved for commercial sale and have generated only limited revenue to date. Due to capital constraints,
we are currently focused solely on the development of XBIO-101 and PolyXen. We continue to incur significant research and development
and other expenses related to our ongoing operations. As a result, we have never been profitable and we may not achieve profitability in the
foreseeable future, if at all. Our ability to generate profits in the future will depend on a number of factors, including:

☐ Funding the costs relating to the research and development, regulatory approval, commercialization and sale and marketing of

our drug candidates and technologies, in particular, XBIO-101;

☐ Market acceptance of our drug candidates and technologies, in particular, XBIO-101;
☐ Costs of acquiring and developing new drug candidates and technologies;
☐ Ability to bring our drug candidates to market, in particular, XBIO-101;
☐ General and administrative costs relating to our operations;
☐ Increases in our research and development costs;
☐ Charges related to purchases of technology or other assets;
☐ Establish, maintain and protect our intellectual property rights;
☐ Attract, hire and retain qualified personnel; and
☐ Our ability to raise additional capital.

As of December 31, 2016, we had an accumulated deficit of approximately $142.3 million. Substantial doubt exists about our ability to
continue as a going concern as a result of anticipated capital needs. We expect to incur additional significant operating losses as we expand
our  research  and  development  activities  and  our  commercialization,  marketing  and  sales  efforts.  We  may  also  encounter  unforeseen
expenses, difficulties, complications, delays and other unknown factors that may adversely affect our business. In addition, because of the
numerous risks and uncertainties associated with pharmaceutical product development, including that our current drug candidates may not
achieve the clinical endpoints of applicable trials, we are unable to predict the timing or amount of increased expenses, and if or when we
will achieve or maintain profitability. If we are unable to generate sufficient revenue from our operations to pay expenses or we are unable
to  obtain  additional  financing  on  commercially  reasonable  terms,  our  business,  financial  condition  and  results  of  operations  may  be
materially and adversely affected.

Our independent registered public accounting firm and the Company have expressed substantial doubt about our ability to continue as
a going concern.

Our  independent  registered  public  accounting  firm  has  expressed  substantial  doubt  about  our  ability  to  continue  as  a  going  concern. As
described in their audit report, our auditors have included an explanatory paragraph that states that we have incurred recurring losses and
negative  cash  flows  from  operations  since  inception  and  have  an  accumulated  deficit  at  December  31,  2016  of  $142.3  million.  These
matters raise substantial doubt about our ability to continue as a going concern. Our consolidated financial statements do not include any
adjustments that might result from the outcome of this uncertainty. If we cannot continue as a viable entity, our stockholders may lose some
or all of their investment in us.

26

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
We will require substantial additional funding to achieve our goals. Failure to obtain this necessary capital when needed on acceptable
terms, or at all, may force us to delay, limit or terminate our product development efforts, other operations or commercialization efforts.

We are currently advancing our drug candidates through preclinical and clinical development. Developing drug candidates is an expensive,
risky and lengthy process, and we expect our expenses to increase in connection with our ongoing activities, particularly as we continue the
research  and  development  of,  continue  and  initiate  clinical  trials  of,  and  seek  marketing  approval  for,  our  drug  candidates,  in  particular
XBIO-101 and PolyXen-based drug candidates.

As of December 31, 2016, our cash and cash equivalents was $4.0 million. We expect that we will require additional capital to complete
clinical trials, obtain regulatory approval for, and to commercialize, our drug candidates, including  our  other  preclinical  drug  candidates
and our future drug candidates. However, our operating plan may change as a result of many factors currently unknown to us, and we may
need to seek additional funds sooner than planned, through public or private equity or debt financings, third-party funding, marketing and
distribution  arrangements,  as  well  as  other  collaborations,  strategic  alliances  and  licensing  arrangements,  or  a  combination  of  these
approaches. In any event, we will require additional capital to pursue preclinical and clinical activities, pursue regulatory approval for, and
to commercialize, our longer term pipeline drug candidates. Even if we believe we have sufficient funds for our current or future operating
plans, we may seek additional capital if market conditions are favorable or if we have specific strategic considerations.

Any additional fundraising efforts may divert our management from their day-to-day activities, which may adversely affect our ability to
develop  and  commercialize  our  drug  candidates.  In  addition,  we  cannot  guarantee  that  future  financing  will  be  available  in  sufficient
amounts or on terms acceptable to us, if at all. Moreover, the terms of any financing may negatively impact the holdings or the rights of our
stockholders,  and  the  issuance  of  additional  securities,  whether  equity  or  debt,  by  us  or  the  possibility  of  such  issuance  may  cause  the
market price of our shares to decline. The incurrence of indebtedness could result in increased fixed payment obligations and we may be
required  to  agree  to  certain  restrictive  covenants,  such  as  limitations  on  our  ability  to  incur  additional  debt,  limitations  on  our  ability  to
acquire, sell or license intellectual property rights and other operating restrictions that could adversely impact our ability to conduct our
business. Even if we believe we have sufficient funds for our current or future operating plans, we may seek additional capital if market
conditions are favorable or for specific strategic considerations.

If we are unable to obtain funding on a timely basis, we may be required to significantly curtail, delay or discontinue one or more of our
development  programs  or  the  commercialization  of  any  drug  candidates.  We  may  also  be  unable  to  expand  our  operations  or  otherwise
capitalize on our business opportunities, as desired, which could harm our business, financial condition and results of operations.

Raising additional capital may cause dilution to our stockholders, including purchasers of units in this offering, restrict our operations
or require us to relinquish rights to our technologies or drug candidates.

Until such time, if ever, as we can generate substantial product revenues, we expect to finance our cash needs through a combination of
equity and debt financings, as well as selectively continuing to enter into collaborations, strategic alliances and licensing arrangements. We
do not currently have any committed external source of funds. To the extent that we raise additional capital through the sale of equity or
convertible debt securities, equity interests, including common stock underlying the units, will be diluted, and the terms of these securities
may include liquidation or other preferences that adversely affect your rights as a common stockholder to the extent you have exercised
warrants  or  converted  Series  B  Preferred  Stock.  Debt  financing,  if  available,  may  involve  agreements  that  include  covenants  limiting  or
restricting our ability to take specific actions, such as incurring additional debt, making capital expenditures or declaring dividends, and
may be secured by all or a portion of our assets.

If we raise funds by selectively continuing to enter into collaborations, strategic alliances or licensing arrangements with third parties, we
may have to relinquish additional valuable rights to our technologies, future revenue streams, research programs or drug candidates or to
grant licenses on terms that may not be favorable to us. If we are unable to raise additional funds through equity or debt financings when
needed, we may be required to delay, limit, reduce or terminate our product development or future commercialization efforts or grant rights
to develop and market drug candidates that we would otherwise prefer to develop and market ourselves. If we are unable to raise additional
funds through collaborations, strategic alliances or licensing arrangements, we may be required to terminate product development or future
commercialization efforts or to cease operations altogether.

27

 
 
 
 
 
 
 
 
 
 
 
 
 
 
We plan to use potential future operating losses and our federal and state net operating loss, or NOL, carryforwards to offset taxable
income from revenue generated from operations or corporate collaborations. However, our ability to use NOL carryforwards could be
limited as a result of issuance of equity securities.

We plan to use our current year operating losses to offset taxable income from any future revenue generated from operations or corporate
collaborations. To the extent that our taxable income exceeds any current year operating losses, we plan to use our NOL carryforwards to
offset  income  that  would  otherwise  be  taxable.  However,  under  the  Tax  Reform Act  of  1986,  the  amount  of  benefits  from  our  NOL
carryforwards may be impaired or limited if we incur a cumulative ownership change of more than 50%, as interpreted by the U.S. Internal
Revenue Service, over a three-year period. As a result, our use of federal NOL carryforwards could be limited by the provisions of Section
382 of the U.S. Internal Revenue Code of 1986, as amended, depending upon the timing and amount of additional equity securities that we
issue. In addition, we have not performed an analysis of limitations, and we may have experienced an ownership change under Section 382
as  a  result  of  past  financings.  State  NOL  carryforwards  may  be  similarly  limited.  Any  such  disallowances  may  result  in  greater  tax
liabilities than we would incur in the absence of such a limitation and any increased liabilities could adversely affect our business, results of
operations, financial condition and cash flow.

Risks Related to the Discovery and Development of our Pharmaceutical Products

We  are  an  early  stage  company  in  the  business  of  developing  pharmaceutical  products  including  drug  candidates  and  technologies.
Given the uncertainty of such development, our business operations may never fully materialize and create value for investors.

We currently do not have any products that have gained marketing approval. We have invested substantially all of our efforts and financial
resources developing ErepoXen, OncoHist and XBIO-101, our lead candidates that are in the early stages of development. Our revenues to
date consist primarily of collaboration revenue from a single partner and not from product sales or royalties. Our ability to generate product
revenues, which may not occur for several years, if ever, will depend on the successful development and eventual commercialization of our
drug  candidates.  We  currently  generate  no  revenues  from  sales  of  any  drugs,  and  we  may  never  be  able  to  develop  or  commercialize  a
marketable  drug.  Each  of  our  drug  candidates  will  require  development,  management  of  development  and  manufacturing  activities,
marketing  approval  in  multiple  jurisdictions,  obtaining  manufacturing  supply,  building  of  a  commercial  organization,  substantial
investment and significant marketing efforts before we generate any revenues from drug sales. We have not yet demonstrated an ability to
successfully  overcome  many  of  the  risks  and  uncertainties  frequently  encountered  by  companies  in  new  and  rapidly  evolving  fields,
particularly in the pharmaceutical area. For example, to execute our business plan, we will need to successfully:

☐ Execute development activities for our drug candidates, including successful enrollment in and completion of clinical trials;
☐ Obtain required marketing approvals for the development and commercialization of our drug candidates;
☐ Obtain and maintain patent and trade secret protection or regulatory exclusivity for our drug candidates;
☐ Protect, leverage and expand our intellectual property portfolio;
☐ Establish  and  maintain  clinical  and  commercial  manufacturing  capabilities  or  make  arrangements  with  third-party

manufacturers for clinical and commercial manufacturing;

☐ Build  and  maintain  robust  sales,  distribution  and  marketing  capabilities,  either  on  our  own  or  in  collaboration  with  strategic

partners, if our drug candidates are approved;

☐ Gain acceptance for our drug candidates, if approved, by patients, the medical community and third party payors;
☐ Effectively compete with other therapies;
☐ Obtain and maintain healthcare coverages and adequate reimbursement;
☐ Maintain a continued acceptable safety profile for our drug candidates following approval;
☐ Develop and maintain any strategic relationships we elect to enter into, if any;
☐ Enforce and defend intellectual property rights and claims; and
☐ Manage  our  spending  as  costs  and  expenses  increase  due  to  preclinical  development,  clinical  trials,  marketing  approvals  and

commercialization.

We may find it difficult to enroll patients in our clinical studies, which could delay or prevent clinical studies of our pharmaceutical
products.

Identifying and qualifying patients to participate in clinical studies of our pharmaceutical products is critical to our success. The timing of
our clinical studies depends on the speed at which we can recruit patients to participate in testing our pharmaceutical products. We may
experience delays. If patients are unwilling to participate in our clinical studies because of negative publicity from adverse events in the
biopharmaceutical  industries  or  for  other  reasons,  including  competitive  clinical  studies  for  similar  patient  populations,  the  timeline  for
recruiting patients, conducting studies and obtaining regulatory approval of potential products may be delayed. These delays could result in
increased costs, delays in advancing our product development, delays in testing the effectiveness of our technology or termination of the
clinical studies altogether.

28

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
We may not be able to identify, recruit and enroll a sufficient number of patients, or those with required or desired characteristics to achieve
diversity in a study, to complete our clinical studies in a timely manner. Patient enrollment is affected by factors including:

☐ Severity of the disease under investigation;
☐ Real or perceived availability of alternative treatments;
☐ Size and nature of the patient population;
☐ Eligibility criteria for and design of the trial in question;
☐ Perceived risks and benefits of the drug candidate under study;
☐ Proximity and availability of clinical sites for prospective patients;
☐ Ongoing clinical trials of potentially competitive agents;
☐ Physicians’ and patients’ perceptions as to the potential advantages of our drug candidates being studied in relation to available

therapies or other products under development;

☐ Our CRO’s and our trial sites’ efforts to facilitate timely enrollment in clinical trials;
☐ Patient referral practices of physicians; and
☐ The need to monitor patients and collect patient data adequately during and after treatment.

We may not be able to initiate or continue clinical studies if we cannot enroll a sufficient number of eligible patients to participate in the
clinical studies required by the FDA or other regulatory agencies. Our ability to successfully initiate, enroll and complete a clinical study in
any foreign country is subject to numerous risks unique to conducting business in foreign countries, including:

☐ Difficulty in establishing or managing relationships with contract research organizations, and physicians;
☐ Different standards for the conduct of clinical studies;
☐ Our inability to locate qualified local consultants, physicians and partners; and
☐ The potential burden of complying with a variety of foreign laws, medical standards and regulatory requirements, including the

regulation of pharmaceutical and biotechnology products and treatment.

If we have difficulty enrolling a sufficient number of patients to conduct our clinical studies as planned, we may need to delay, limit or
terminate ongoing or planned clinical studies, any of which would have an adverse effect on our business.

We may encounter substantial delays in commencement, enrollment or completion of our clinical trials or we may fail to demonstrate
safety  and  efficacy  to  the  satisfaction  of  applicable  regulatory  authorities,  which  could  prevent  us  from  commercializing  our  current
and future drug candidates on a timely basis, if at all.

Before obtaining marketing approval from regulatory authorities for the sale of our current and future drug candidates, we must conduct
extensive clinical trials to demonstrate the safety and efficacy of the drug candidates. We cannot guarantee that any clinical studies will be
conducted as planned or completed on schedule, if at all. A failure of one or more clinical studies can occur at any stage of testing. Events
that may prevent successful or timely completion of clinical development include:

☐ Delays in reaching a consensus with regulatory agencies on study design;
☐ Delays in reaching agreement on acceptable terms with prospective CROs and clinical study sites;
☐ Delays in obtaining required Institutional Review Board, or Independent Ethics Committee approval at each clinical study site;
☐ Delays in recruiting suitable patients to participate in our clinical studies;
☐ Imposition of a clinical hold by regulatory agencies, including after an inspection of our clinical study operations or study sites;
☐ Failure by our CROs, other third-parties or us to adhere to clinical study requirements;
☐ Failure to perform in accordance with the FDA’s good clinical practices (GCP), or applicable regulatory requirements in other

countries;

☐ Delays in the testing, validation, manufacturing and delivery of our drug candidates to the clinical sites;
☐ Delays in having patients complete participation in a study or return for post-treatment follow-up;
☐ Clinical study sites or patients dropping out of a study;
☐ Occurrence of serious adverse events associated with the drug candidate that are viewed to outweigh its potential benefits; or
☐ Changes in regulatory requirements and guidance that require amending or submitting new clinical protocols.

29

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Any  inability  to  successfully  complete  preclinical  studies  and  clinical  trials  could  result  in  additional  costs  to  us  or  impair  our  ability  to
generate revenues from product sales, regulatory and commercialization milestones and royalties. In addition, if we make manufacturing or
formulation changes to our drug candidates, we may need to conduct additional studies to bridge our modified drug candidates to earlier
versions.  Clinical  trial  delays  also  could  shorten  any  periods  during  which  we  may  have  the  exclusive  right  to  commercialize  our  drug
candidates or allow our competitors to bring products to market before we do, which could impair our ability to successfully commercialize
our drug candidates and may harm our business, financial condition, results of operations and prospects.

If the results of our clinical studies are inconclusive or if there are safety concerns or adverse events associated with our pharmaceutical
products, we may:

☐ Be delayed in obtaining marketing approval or licenses for our drug candidates, if at all;
☐ Obtain approval for indications or patient populations that are not as broad as intended or desired;
☐ Obtain approval with labeling that includes significant use or distribution restrictions or safety warnings;
☐ Be subject to changes with the way the product is administered;
☐ Be  required  to  perform  additional  clinical  studies  to  support  approval  or  be  subject  to  additional  post-marketing  testing

requirements;

☐ Have  regulatory  authorities  withdraw  their  approval  of  the  product  or  impose  restrictions  on  its  distribution  in  the  form  of  a

modified risk evaluation and mitigation strategy;

☐ Be subject to the addition of labeling statements, such as warnings or contraindications;
☐ Be sued; or
☐ Experience damage to our reputation.

As described above, any of these events could prevent us from achieving or maintaining market acceptance of our pharmaceutical products
and impair our ability to generate revenues.

Clinical trials may fail to demonstrate the safety and efficacy of our pharmaceutical drug candidates and could prevent or significantly
delay regulatory approval.

Before receiving NDA or BLA approval to commercialize a drug candidate, we must demonstrate to the FDA, with substantial evidence
from well controlled clinical trials, that the drug candidate is both safe and effective or the biologics is safe, pure and potent. If these trials
or future clinical trials are unsuccessful, our business and reputation would be harmed and our stock price would most likely be adversely
affected.

Clinical failure can occur at any stage of clinical development. Clinical trials may produce negative or inconclusive results, and we or any
of our current and future collaborators may decide, or regulators may require us, to conduct additional clinical or preclinical testing. We
will  be  required  to  demonstrate  with  substantial  evidence  through  well-controlled  clinical  trials  that  our  drug  candidates  are  as  safe  and
effective  for  use  in  a  specific  patient  population  as  the  respective  reference  products  before  we  can  seek  regulatory  approvals  for  their
commercial sale. Success in early clinical trials does not mean that future larger registration clinical trials will be successful because drug
candidates  in  later-stage  clinical  trials  may  fail  to  demonstrate  equivalent  safety  and  efficacy  to  the  satisfaction  of  the  FDA  and  foreign
regulatory  agencies  despite  having  progressed  through  initial  clinical  trials.  Drug  candidates  that  have  shown  promising  results  in  early
clinical trials may still fail in subsequent confirmatory clinical trials. Similarly, the outcome of preclinical testing and early clinical trials
may not be predictive of the success of later clinical trials, and interim results of a clinical trial do not necessarily predict final results. A
number  of  companies  in  the  pharmaceutical  industry,  including  those  with  greater  resources  and  experience  than  us,  have  suffered
significant setbacks in advanced clinical trials, even after obtaining promising results in earlier clinical trials.

In addition, the design of a clinical trial can determine whether its results will support approval of a product and flaws in the design of a
clinical trial may not become apparent until the clinical trial is well advanced. We may be unable to design and execute a clinical trial to
support regulatory approval. In some instances, there can be significant variability in safety or efficacy results between different trials of the
same drug candidate due to numerous factors, including but  not  limited  to  changes  in  trial  protocols,  differences  in  size  and  type  of  the
patient populations, adherence to the dosing regimen and the rate of dropout among clinical trial participants.

Because  of  these  risks,  the  research  and  development  efforts  of  our  collaborative  partners  may  not  result  in  any  commercially  viable
products.  If  a  significant  portion  of  these  development  efforts  is  not  successfully  completed,  or  if  required  regulatory  approvals  are  not
obtained by our partners, or any approved products are not commercially successful, we are not likely to generate significant revenues or
become profitable.

30

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Even if we complete the necessary preclinical and clinical studies, we cannot predict when or if we will obtain regulatory approval to
commercialize a drug candidate or the approval may be for a more narrow indication than we expect.

A drug candidate cannot be commercialized until the appropriate regulatory authorities have reviewed  and  approved  the  drug  candidate.
Even  if  our  drug  candidates  demonstrate  safety  and  efficacy  in  clinical  studies,  the  regulatory  agencies  may  not  complete  their  review
processes  in  a  timely  manner,  or  we  may  not  be  able  to  obtain  regulatory  approval. Additional  delays  may  result  if  an  FDA Advisory
Committee  or  other  regulatory  advisory  group  or  authority  recommends  non-approval  or  restrictions  on  approval.  In  addition,  we  may
experience delays or rejections based upon additional government regulation from future legislation or administrative action, or changes in
regulatory agency policy during the period of product development, clinical studies and the review process. Regulatory agencies also may
approve a drug candidate for fewer or more limited indications than requested or may grant approval subject to the performance of post-
marketing studies. In addition, regulatory agencies may not approve the labeling claims that are necessary or desirable for the successful
commercialization of our drug candidates.

Even if we obtain regulatory approval for a drug candidate, our drug candidate will remain subject to regulatory scrutiny.

If  our  drug  candidates  are  approved,  they  will  be  subject  to  ongoing  regulatory  requirements  for  manufacturing,  labeling,  packaging,
storage, advertising, promotion, sampling, record-keeping, conduct of post-marketing studies and submission of safety, efficacy and other
post-market  information,  including  both  federal  and  state  requirements  in  the  United  States  and  requirements  of  comparable  foreign
regulatory authorities.

Manufacturers  and  manufacturing  facilities  are  required  to  comply  with  extensive  FDA,  and  comparable  foreign  regulatory  authority,
requirements, including ensuring that quality control and manufacturing procedures conform to current Good Manufacturing Practices, or
cGMP,  regulations. As  such,  we  will  be  subject  to  continual  review  and  inspections  to  assess  compliance  with  cGMP  and  adherence  to
commitments  made  in  any,  BLA  or  marketing  authorization  application,  or  MAA. Accordingly,  we  and  our  collaborators  and  suppliers
must  continue  to  expend  time,  money  and  effort  in  all  areas  of  regulatory  compliance,  including  manufacturing,  production  and  quality
control.

Any  regulatory  approvals  that  we  or  our  collaboration  partners  receive  for  our  drug  candidates  may  be  subject  to  limitations  on  the
approved  indicated  uses  for  which  the  product  may  be  marketed  or  to  the  conditions  of  approval  or  may  contain  requirements  for
potentially costly additional clinical trials and surveillance to monitor the safety and efficacy of the drug candidate. We will be required to
report  certain  adverse  reactions  and  production  problems,  if  any,  to  the  FDA  and  comparable  foreign  regulatory  authorities. Any  new
legislation addressing drug safety issues could result in delays in product development or commercialization or increased costs to assure
compliance.  We  will  have  to  comply  with  requirements  concerning  advertising  and  promotion  for  our  products.  Promotional
communications with respect to prescription drugs are subject to a variety of legal and regulatory restrictions and must be consistent with
the information in the product’s approved label. As such, we are not allowed to promote our products for indications or uses for which they
do  not  have  approval.  If  our  drug  candidates  are  approved,  we  must  submit  new  or  supplemental  applications  and  obtain  approval  for
certain changes to the approved products, product labeling or manufacturing process. We could also be asked to conduct post-marketing
clinical  trials  to  verify  the  safety  and  efficacy  of  our  products  in  general  or  in  specific  patient  subsets. An  unsuccessful  post-marketing
study or failure to complete such a study could result in the withdrawal of marketing approval.

If a regulatory agency discovers previously unknown problems with an approved product, such as adverse events of unanticipated severity
or  frequency  or  problems  with  our  manufacturing  facilities  or  disagrees  with  the  promotion,  marketing  or  labeling  of  a  product,  such
regulatory agency may impose restrictions on that product or us, including requiring withdrawal of the product from the market. If we fail
to comply with applicable regulatory requirements, a regulatory agency or enforcement authority may, among other things:

☐ Issue untitled and warning letters;
☐ Impose civil or criminal penalties;
☐ Suspend or withdraw regulatory approval or revoke a license;
☐ Suspend any of our ongoing clinical trials;
☐ Refuse to approve pending applications or supplements to approved applications submitted by us;
☐ Impose restrictions on our operations, including closing our manufacturing facilities; or
☐ Seize or detain products or require a product recall.

31

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Any government investigation of alleged violations of law could require us to expend significant time and resources in response and could
generate negative publicity. Any failure to comply with ongoing regulatory requirements may significantly and adversely affect our ability
to commercialize and generate revenue from our products. If regulatory sanctions are applied or if regulatory approval is withdrawn, the
value of our company and our operating results will be negatively impacted.

The  commercial  success  of  any  current  or  future  pharmaceutical  products  will  depend  upon  the  degree  of  market  acceptance  by
physicians, patients, third-party payors and others in the medical community.

Even with the requisite approvals, the commercial success of our pharmaceutical products will depend in part on the medical community,
patients,  and  third-party  payors  accepting  our  pharmaceutical  products  as  medically  useful,  cost-effective,  and  safe. Any  pharmaceutical
product that we or our partners bring to the market may not gain market acceptance by physicians, patients, third-party payors and others in
the medical community. If these products do not achieve an adequate level of acceptance, we may not generate significant product revenue
and may not become profitable. The degree of market acceptance of these pharmaceutical products, if approved for commercial sale, will
depend on a number of factors, including:

☐ The effectiveness of our approved drug candidates as compared to currently available products;
☐ Patient willingness to adopt our approved drug candidates in place of current therapies;
☐ Our ability to provide acceptable evidence of safety and efficacy;
☐ Relative convenience and ease of administration;
☐ The prevalence and severity of any adverse side effects;
☐ Restrictions on use in combination with other products;
☐ Availability of alternative treatments;
☐ Pricing and cost-effectiveness assuming either competitive or potential premium pricing requirements, based on the profile of

our drug candidates and target markets;

☐ Effectiveness of our or our partners’ sales and marketing strategy;
☐ Our ability to obtain sufficient third-party coverage or reimbursement; and
☐ Potential product liability claims.

Even  if  a  potential  product  displays  a  favorable  efficacy  and  safety  profile  in  preclinical  and  clinical  studies,  market  acceptance  of  the
product will not be known until after it is launched. Our efforts to educate the medical community and third-party payors on the benefits of
the pharmaceutical products may require significant resources and may never be successful.

The  commercial  potential  of  a  pharmaceutical  candidate  in  development  is  difficult  to  predict.  If  the  market  size  for  a  new  drug
candidate or technology is significantly smaller than we anticipate, it could significantly and negatively impact our revenue, results of
operations and financial condition.

It  is  very  difficult  to  estimate  the  commercial  potential  of  pharmaceutical  products  due  to  important  factors  such  as  safety  and  efficacy
compared to other available technologies or treatments, including changing standards of care, third-party payor reimbursement standards,
patient  and  physician  preferences,  the  availability  of  competitive  alternatives  that  may  emerge  either  during  the  long  drug  development
process or after commercial introduction, and the availability of generic versions of our successful drug candidates following approval by
government health authorities based on the expiration of regulatory exclusivity or our inability to prevent generic versions from coming to
market  by  asserting  our  patents.  If  due  to  these  factors,  or  others,  the  market  potential  for  a  pharmaceutical  product  is  lower  than  we
anticipated,  it  could  significantly  and  negatively  impact  the  commercial  terms  of  any  collaboration  partnership  potential  for  such
pharmaceutical  product  or,  if  we  have  already  entered  into  a  collaboration  for  such  pharmaceutical  product,  the  revenue  potential  from
royalty  and  milestone  payments  could  be  significantly  diminished  which  would  negatively  impact  our  business,  financial  condition  and
results of operations.

Failure  to  obtain  or  maintain  adequate  coverage  and  reimbursement  for  our  drug  candidates,  if  approved,  could  limit  our  ability  to
market those products and decrease our ability to generate revenue.

The  success  of  our  drug  candidates,  if  approved,  depends  on  the  availability  of  adequate  coverage  and  reimbursement  from  third-party
payors.  In  addition,  because  our  drug  candidates  represent  new  approaches  to  the  treatment  of  certain  diseases,  we  cannot  be  sure  that
coverage  and  reimbursement  will  be  available  for,  or  accurately  estimate  the  potential  revenue  from,  our  drug  candidates  or  assure  that
coverage and reimbursement will be available for any product that we may develop.

32

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Patients who are provided medical treatment for their conditions generally rely on third-party payors to reimburse all or part of the costs
associated  with  their  treatment. Adequate  coverage  and  reimbursement  from  governmental  healthcare  programs,  such  as  Medicare  and
Medicaid, and commercial payors are critical to new product acceptance.

Government authorities and third-party payors, such as private health insurers and health maintenance organizations, decide which drugs
and treatments they will cover and the amount of reimbursement. Coverage and reimbursement by a third-party payor may depend upon a
number of factors, including the third-party payor’s determination that use of a product is:

☐ A covered benefit under its health plan;
☐ Safe, effective and medically necessary;
☐ Appropriate for the specific patient;
☐ Cost-effective; and
☐ Neither experimental nor investigational.

In the United States, no uniform policy of coverage and reimbursement for products exists among third-party payors. As a result, obtaining
coverage and reimbursement approval of a product from a government or other third-party payor is a time-consuming and costly process
that  could  require  us  to  provide  to  each  payor  supporting  scientific,  clinical  and  cost-effectiveness  data  for  the  use  of  our  products  on  a
payor-by-payor  basis,  with  no  assurance  that  coverage  and  adequate  reimbursement  will  be  obtained.  Even  if  we  obtain  coverage  for  a
given product, the resulting reimbursement payment rates might not be adequate for us to achieve or sustain profitability or may require co-
payments  that  patients  find  unacceptably  high. Additionally,  third-party  payors  may  not  cover,  or  provide  adequate  reimbursement  for,
long-term  follow-up  evaluations  required  following  the  use  of  our  gene-modifying  products.  Patients  are  unlikely  to  use  our  drug
candidates  unless  coverage  is  provided  and  reimbursement  is  adequate  to  cover  a  significant  portion  of  the  cost  of  our  drug  candidates.
There is significant uncertainty related to insurance coverage and reimbursement of newly approved products. It is difficult to predict at this
time what third-party payors will decide with respect to the coverage and reimbursement for our drug candidates.

Moreover, increasing efforts by governmental and third-party payors in the United States and abroad to cap or reduce healthcare costs may
cause such organizations to limit both coverage and the level of reimbursement for newly approved products and, as a result, they may not
cover or provide adequate payment for our drug candidates. We expect to experience pricing pressures in connection with the sale of any of
our  drug  candidates  due  to  the  trend  toward  managed  healthcare,  the  increasing  influence  of  health  maintenance  organizations,  cost
containment initiatives and additional legislative changes.

We intend to seek approval to market our drug candidates in both the United States and in select foreign jurisdictions. If we obtain approval
in  one  or  more  foreign  jurisdictions  for  our  drug  candidates,  we  will  be  subject  to  rules  and  regulations  in  those  jurisdictions.  In  some
foreign countries, the pricing of pharmaceutical products is subject to governmental control and other market regulations which could put
pressure on the pricing and usage of our drug candidates. In these countries, pricing negotiations with governmental authorities can take
considerable time after obtaining marketing approval of a drug candidate. In addition, market acceptance and sales of our drug candidates
will depend significantly on the availability of adequate coverage and reimbursement from third-party payors for our drug candidates and
may be affected by existing and future health care reform measures.

We may use our financial and human resources to pursue a particular research program or drug candidate and fail to capitalize on
programs or drug candidates that may be more profitable or for which there is a greater likelihood of success.

Because  we  have  limited  resources,  we  may  forego  or  delay  pursuit  of  opportunities  with  certain  programs  or  drug  candidates  or  for
indications  that  later  prove  to  have  greater  commercial  potential.  Our  resource  allocation  decisions  may  cause  us  to  fail  to  capitalize  on
viable commercial products or profitable market opportunities. Our spending on current and future research and development programs for
drug candidates may not yield any commercially viable products. If we do not accurately evaluate the commercial potential or target market
for a particular drug candidate, we may relinquish valuable rights to that drug candidate through strategic collaboration, licensing or other
royalty  arrangements  in  cases  in  which  it  would  have  been  more  advantageous  for  us  to  retain  sole  development  and  commercialization
rights to such drug candidate, or we may allocate internal resources to a drug candidate in a therapeutic area in which it would have been
more advantageous to enter into a partnering arrangement.

33

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
We may not be successful in our efforts to identify or discover additional pharmaceutical products.

The  success  of  our  business  depends  primarily  upon  our  ability  to  identify  and  develop  pharmaceutical  products. Although  our  existing
pharmaceutical products are currently in clinical development, our research programs may fail to identify other potential pharmaceutical
products  for  clinical  development  for  a  number  of  reasons.  Our  research  methodology  may  be  unsuccessful  in  identifying  potential
pharmaceutical  products  or  our  potential  pharmaceutical  products  may  be  shown  to  have  harmful  side  effects  or  may  have  other
characteristics that may make the products unmarketable or unlikely to receive marketing approval.

If  any  of  these  events  occur,  we  may  be  forced  to  abandon  our  development  efforts  for  a  program  or  programs,  which  would  have  a
material  adverse  effect  on  our  business  and  could  potentially  cause  us  to  cease  operations.  Research  programs  to  identify  new
pharmaceutical products require substantial technical, financial and human resources. We may focus our efforts and resources on potential
programs or pharmaceutical products that ultimately prove to be unsuccessful.

We may fail to obtain orphan drug designations from the FDA for our drug candidates, and even if we obtain such designations, we
may be unable to maintain the benefits associated with orphan drug designation, including the potential for market exclusivity.

Under the Orphan Drug Act, the FDA may grant orphan drug designation to a drug or biologic intended to treat a rare disease or condition,
which is defined as one occurring in a patient population of fewer than 200,000 in the United States, or a patient population greater than
200,000 in the United States where there is no reasonable expectation that the cost of developing the drug or biologic will be recovered
from sales in the United States. In the United States, orphan drug designation entitles a party to financial incentives such as opportunities
for grant funding towards clinical trial costs, tax advantages and user-fee waivers. In addition, if a product that has orphan drug designation
subsequently  receives  the  first  FDA  approval  for  the  disease  for  which  it  has  such  designation,  the  product  is  entitled  to  orphan  drug
exclusivity, which means that the FDA may not approve any other applications, including a full NDA or BLA, to market the same drug or
biologic for the same indication for seven years, except in limited circumstances, such as a showing of clinical superiority to the product
with orphan drug exclusivity or where the manufacturer is unable to assure sufficient product quantity.

OncoHist for AML and XBIO-101 for endometrial cancer have orphan designation in the U.S. While we have not obtained nor have we
sought  to  obtain  additional  orphan  designations  for  any  drug  candidate,  we  believe  our  products  candidates  could  qualify  for  additional
orphan  drug  designations  for  additional  indications.  We  may  seek  to  obtain  orphan  drug  designation  for  our  drug  candidates  for  any
qualifying  indications  they  may  be  approved  for  in  the  future.  Even  if  we  obtain  such  designations,  we  may  not  be  the  first  to  obtain
marketing  approval  of  our  drug  candidate  for  the  orphan-designated  indication  due  to  the  uncertainties  associated  with  developing
pharmaceutical products. In addition, exclusive marketing rights in the United States may be limited if we seek approval for an indication
broader than the orphan-designated indication or may be lost if the FDA later determines that the request for designation was materially
defective or if the manufacturer is unable to assure sufficient quantities of the product to meet the needs of patients with the rare disease or
condition. Further, even if we obtain orphan drug exclusivity for a product, that exclusivity may not effectively protect the product from
competition because different drugs with different active moieties can be approved for the same condition. Even after an orphan product is
approved, the FDA can subsequently approve the same drug with the same active moiety for the same condition if the FDA concludes that
the  later  drug  is  safer,  more  effective  or  makes  a  major  contribution  to  patient  care.  Orphan  drug  designation  neither  shortens  the
development time or regulatory review time of a drug, nor gives the drug any advantage in the regulatory review or approval process. In
addition, while we may seek orphan drug designation for our drug candidates, we may never receive such designations.

The market opportunities for our drug candidates may be limited to those patients who are ineligible for or have failed prior treatments
and may be small.

Cancer therapies are sometimes characterized as first line, second line or third line, and the FDA often approves new therapies initially only
for third line use. When cancer is detected early enough, first line therapy is sometimes adequate to cure the cancer or prolong life without a
cure. Whenever first line therapy, usually chemotherapy, hormone therapy, surgery or a combination of these, proves unsuccessful, second
line  therapy  may  be  administered.  Second  line  therapies  often  consist  of  more  chemotherapy,  radiation,  antibody  drugs,  tumor  targeted
small  molecules  or  a  combination  of  these.  Third  line  therapies  can  include  bone  marrow  transplantation,  antibody  and  small  molecule
targeted therapies, more invasive forms of surgery and new technologies. In markets with approved therapies, we expect to initially seek
approval  of  our  drug  candidates  as  a  later  stage  therapy  for  patients  who  have  failed  other  approved  treatments.  Subsequently,  for  those
drugs that prove to be sufficiently beneficial, if any, we would expect to seek approval as a second line therapy and potentially as a first line
therapy, but there is no guarantee that our drug candidates, even if approved, would be approved for second line or first line therapy. In
addition, we may have to conduct additional clinical trials prior to gaining approval for second line or first line therapy.

34

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Our projections of both the number of people who have the cancers we are targeting, as well as the subset of people with these cancers in a
position  to  receive  later  stage  therapy  and  who  have  the  potential  to  benefit  from  treatment  with  our  drug  candidates,  are  based  on  our
beliefs and estimates. These estimates have been derived from a variety of sources, including scientific literature, surveys of clinics, patient
foundations or market research and may prove to be incorrect. Further, new studies may change the estimated incidence or prevalence of
these cancers. The number of patients may turn out to be lower than expected. In addition, the potentially addressable patient population for
our drug candidates may be limited or may not be amenable to treatment with our drug candidates. Even if we obtain significant market
share  for  our  drug  candidates,  we  may  never  achieve  profitability  without  obtaining  regulatory  approval  for  additional  indications,
including use as a first or second line therapy.

Healthcare legislative reform measures may have a material adverse effect on our business and results of operations.

In both the United States and certain foreign jurisdictions, there have been a number of legislative and regulatory enactments in recent years
that change the healthcare system in ways that could impact our future ability to sell our drug candidates profitably.

Furthermore, there have been and continue to be a number of initiatives at the federal and state level that seek to reduce healthcare costs.
Most significantly, in March 2010, President Obama signed into law the Patient Protection and Affordable Health Care Act, as amended by
the  Health  Care  and  Education  Reconciliation Act,  or  collectively  the ACA,  which  includes  measures  that  significantly  change  the  way
healthcare is financed by both governmental and private insurers. In January 2017, Congress voted to adopt a budget resolution for fiscal
year 2017, or the Budget Resolution, that authorizes the implementation of legislation that would repeal portions of the ACA. Further, on
January  20,  2017,  President  Trump  signed  an  Executive  Order  directing  federal  agencies  with  authorities  and  responsibilities  under  the
ACA  to  waive,  defer,  grant  exemptions  from,  or  delay  the  implementation  of  any  provision  of  the ACA  that  would  impose  a  fiscal  or
regulatory  burden  on  states,  individuals,  healthcare  providers,  health  insurers,  or  manufacturers  of  pharmaceuticals  or  medical  devices.
Congress also could consider subsequent legislation to replace elements of the ACA that are repealed.

Laws and other reform and cost containment measures that may be proposed and adopted in the future, remain uncertain, but may result in
additional reductions in Medicare and other healthcare funding, which could have a material adverse effect on our future customers and
accordingly, our ability to generate revenue, attain profitability, or commercialize our products.

Risks Related to Our Reliance on Third-Parties

If conflicts arise between us and our collaborators or strategic partners, these parties may act in their self-interest, which may limit our
ability to implement our strategies.

If conflicts arise between our corporate or academic collaborators or strategic partners and us, the other party may act in its self-interest,
which may limit our ability to implement our strategies. Some of our academic collaborators and strategic partners are conducting multiple
product  development  efforts  within  each  area  that  is  the  subject  of  the  collaboration  with  us.  Our  collaborators  or  strategic  partners,
however, may develop, either alone or with others, products in related fields that are competitive with the products or potential products
that are the subject of these collaborations. Competing products, either developed by the collaborators or strategic partners or to which the
collaborators or strategic partners have rights, may result in the withdrawal of partner support for our drug candidates.

Some  of  our  collaborators  or  strategic  partners  could  also  become  our  competitors  in  the  future.  Our  collaborators  or  strategic  partners
could  develop  competing  products,  preclude  us  from  entering  into  collaborations  with  their  competitors,  fail  to  obtain  timely  regulatory
approvals, terminate their agreements with us prematurely, or fail to devote sufficient resources to the development and commercialization
of products. Any of these developments could harm our product development efforts.

In addition to our own clinical trials, we expect to rely on third-parties to conduct, supervise and monitor our clinical studies, and if
these third-parties perform in an unsatisfactory manner, it may harm our business.

In addition to our own clinical trials, we expect to rely on CROs, clinical investigators and clinical study sites to ensure our clinical studies
are conducted properly and on time. While we will have agreements governing their activities, we will have limited influence over their
actual  performance.  We  will  control  only  certain  aspects  of  our  CROs’  activities.  Nevertheless,  we  will  be  responsible  for  ensuring  that
each  of  our  clinical  studies  is  conducted  in  accordance  with  the  applicable  protocol,  legal,  and  regulatory  requirements  and  scientific
standards, and our reliance on the CROs does not relieve us of our regulatory responsibilities.

35

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
We, clinical investigators and our CROs are required to comply with the FDA’s GCPs for conducting, recording and reporting the results of
clinical trials to assure that the data and reported results are credible and accurate and that the rights, integrity and confidentiality of clinical
trial participants are protected. The FDA enforces these GCPs through periodic inspections of study sponsors, principal investigators and
clinical trial sites. If we or our CROs or the clinical investigators fail to comply with applicable GCPs, the clinical data generated in our
clinical trials may be deemed unreliable and the FDA may require us to perform additional clinical trials before approving any marketing
applications. Upon inspection, the FDA may determine that our clinical trials did not comply with GCPs. In addition, our future clinical
trials will require a sufficient number of test subjects to evaluate the safety and efficacy of our drug candidates. Accordingly, if our CROs
or clinical investigators fail to comply with these regulations or fail to recruit a sufficient number of patients, we may be required to repeat
such clinical trials, which would delay the regulatory approval process.

Our CROs are not our employees, and we are therefore unable to directly monitor whether or not they devote sufficient time and resources
to our clinical and nonclinical programs, which must be conducted in accordance with GCPs and GLPs, respectively. These CROs may also
have  relationships  with  other  commercial  entities,  including  our  competitors,  for  whom  they  may  also  be  conducting  clinical  studies  or
other  drug  development  activities  that  could  harm  our  competitive  position.  If  our  CROs  do  not  successfully  carry  out  their  contractual
duties or obligations, fail to meet expected deadlines, or if the quality or accuracy of the clinical data they obtain is compromised due to the
failure to adhere to our clinical protocols or regulatory requirements, or for any other reasons, our clinical studies may be extended, delayed
or terminated, and we may not be able to obtain regulatory approval for, or successfully commercialize our pharmaceutical products. As a
result, our financial results and the commercial prospects for our pharmaceutical products would be harmed, our costs could increase, and
our ability to generate revenues could be delayed.

We may also rely on other third-parties to store and distribute our products for any clinical studies that we may conduct. Any performance
failure  on  the  part  of  our  distributors  could  delay  clinical  development  or  marketing  approval  of  our  pharmaceutical  products  or
commercialization of our products, if approved, producing additional losses and depriving us of potential product revenue.

Our collaborators or strategic partners may decide to adopt alternative technologies or may be unable to develop commercially viable
products with our technology, which would negatively impact our revenues and our strategy to develop these products.

Our  collaborators  or  strategic  partners  may  adopt  alternative  technologies,  which  could  decrease  the  marketability  of  our  products.
Additionally,  because  our  current  or  future  collaborators  or  strategic  partners  are  likely  to  be  working  on  more  than  one  development
project, they could choose to shift their resources to projects other than those they are working on with us. If they do so, this would delay
our ability to test our technology and would delay or terminate the development of potential products based on our platforms. Further, our
collaborators and strategic partners may elect not to develop products arising out of our collaborative and strategic partnering arrangements
or  to  devote  sufficient  resources  to  the  development,  manufacturing,  marketing  or  sale  of  these  products.  The  failure  to  develop  and
commercialize a drug candidate pursuant to our agreements with our current or future collaborator would prevent us from receiving future
milestone and royalty payments which would negatively impact our revenues.

We may seek to establish additional collaborations and, if we are not able to establish them on commercially reasonable terms, we may
have to alter our development and commercialization plans.

Our drug candidate development programs and the potential commercialization of our drug candidates will require substantial additional
cash to fund expenses. For some of our drug candidates, we may decide to collaborate with additional pharmaceutical and biotechnology
companies for the development and potential commercialization of those drug candidates.

We  face  significant  competition  in  seeking  appropriate  collaborators.  Whether  we  reach  a  definitive  agreement  for  any  additional
collaborations will depend, among other things, upon our assessment of the collaborator’s resources and expertise, the terms and conditions
of the proposed collaboration and the proposed collaborator’s evaluation of a number of factors. Those factors may include the design or
results of clinical trials, the likelihood of approval by FDA or similar regulatory authorities outside the United States, the potential market
for the subject drug candidate, the costs and complexities of manufacturing and delivering such drug candidate to patients, the potential of
competing drugs, the existence of uncertainty with respect to our ownership of technology, which can exist if there is a challenge to such
ownership without regard to the merits of the challenge and industry and market conditions generally. The collaborator may also consider
alternative drug candidates or technologies for similar indications that may be available to collaborate on and whether such a collaboration
could be more attractive than the one with us for our drug candidate. The terms of any additional collaborations or other arrangements that
we may establish may not be favorable to us.

36

 
 
 
 
 
 
 
 
 
 
 
 
 
 
We  may  also  be  restricted  under  existing  collaboration  agreements  from  entering  into  future  agreements  on  certain  terms  with  potential
collaborators.  Collaborations  are  complex  and  time-consuming  to  negotiate  and  document.  In  addition,  there  have  been  a  significant
number of recent business combinations among large pharmaceutical companies that have resulted in a reduced number of potential future
collaborators.

We may not be able to negotiate additional collaborations on a timely basis, on acceptable terms, or at all. If we are unable to do so, we
may  have  to  curtail  the  development  of  the  drug  candidate  for  which  we  are  seeking  to  collaborate,  reduce  or  delay  its  development
program  or  one  or  more  of  our  other  development  programs,  delay  its  potential  commercialization  or  reduce  the  scope  of  any  sales  or
marketing  activities,  or  increase  our  expenditures  and  undertake  development  or  commercialization  activities  at  our  own  expense.  If  we
elect  to  increase  our  expenditures  to  fund  development  or  commercialization  activities  on  our  own,  we  may  need  to  obtain  additional
capital, which may not be available to us on acceptable terms or at all. If we do not have sufficient funds, we may not be able to further
develop our drug candidates or bring them to market and generate product revenue.

If we enter into one or more collaborations, we may be required to relinquish important rights to and control over the development of
our drug candidates or otherwise be subject to unfavorable terms.

Any future collaborations we enter into could subject us to a number of risks, including:

☐ We  may  not  be  able  to  control  the  amount  and  timing  of  resources  that  our  collaborators  devote  to  the  development  or

commercialization of our drug candidates;

☐ Collaborators  may  delay  clinical  trials,  provide  insufficient  funding,  terminate  a  clinical  trial  or  abandon  a  drug  candidate,

repeat or conduct new clinical trials or require a new version of a drug candidate for clinical testing;

☐ Collaborators  may  not  pursue  further  development  and  commercialization  of  products  resulting  from  the  strategic  partnering

arrangement or may elect to discontinue research and development programs;

☐ Collaborators  may  not  commit  adequate  resources  to  the  marketing  and  distribution  of  our  drug  candidates,  limiting  our

potential revenues from these products;

☐ Disputes  may  arise  between  us  and  our  collaborators  that  result  in  the  delay  or  termination  of  the  research,  development  or
commercialization of our drug candidates or that result in costly litigation or arbitration that diverts management’s attention and
consumes resources;

☐ Collaborators may experience financial difficulties;
☐ Collaborators may not properly maintain or defend our intellectual property rights or may use our proprietary information in a

manner that could jeopardize or invalidate our proprietary information or expose us to potential litigation;

☐ Business  combinations  or  significant  changes  in  a  collaborator’s  business  strategy  may  also  adversely  affect  a  collaborator’s

willingness or ability to complete its obligations under any arrangement;

☐ Collaborators  could  decide  to  move  forward  with  a  competing  drug  candidate  developed  either  independently  or  in

collaboration with others, including our competitors; and

☐ Collaborators could terminate the arrangement or allow it to expire, which would delay the development and may increase the

cost of developing our drug candidates.

Our  contract  manufacturers  are  subject  to  significant  regulation  with  respect  to  manufacturing  our  products.  The  manufacturing
facilities on which we rely may not continue to meet regulatory requirements and have limited capacity.

We currently have relationships with a limited number of suppliers for the manufacturing of our pharmaceutical products. Each supplier
may require licenses to manufacture components if such processes are not owned by the supplier or in the public domain and we may be
unable to transfer or sublicense the intellectual property rights we may have with respect to such activities.

37

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
All entities involved in the preparation of pharmaceutical products for clinical studies or commercial sale, including our existing contract
manufacturers for our drug candidates, are subject to extensive regulation. Components of a finished pharmaceutical product approved for
commercial  sale  or  used  in  late-stage  clinical  studies  must  be  manufactured  in  accordance  with  cGMP.  These  regulations  govern
manufacturing processes and procedures (including record keeping) and the implementation and operation of quality systems to control and
assure  the  quality  of  investigational  products  and  products  approved  for  sale.  Poor  control  of  production  processes  can  lead  to  the
introduction  of  adventitious  agents  or  other  contaminants,  or  to  inadvertent  changes  in  the  properties  or  stability  of  our  pharmaceutical
products that may not be detectable in final product testing. Our contract manufacturers must supply all necessary documentation in support
of an NDA or BLA on a timely basis and must adhere to the FDA’s GLP, and cGMP regulations enforced by the FDA through its facilities
inspection program. The facilities and quality systems of some or all of our third-party contractors must pass a pre-approval inspection for
compliance  with  the  applicable  regulations  as  a  condition  of  regulatory  approval  of  our  pharmaceutical  products  or  any  of  our  other
potential  products.  In  addition,  the  regulatory  authorities  may,  at  any  time,  audit  or  inspect  a  manufacturing  facility  involved  with  the
preparation  of  our  pharmaceutical  products  or  our  other  potential  products  or  the  associated  quality  systems  for  compliance  with  the
regulations applicable to the activities being conducted. If these facilities do not pass a pre-approval plant inspection, FDA approval of the
products will not be granted.

The regulatory authorities also may, at any time following approval of a product for sale, audit the manufacturing facilities of our third-
party contractors. If any such inspection or audit identifies a failure to comply with applicable regulations or if a violation of our product
specifications  or  applicable  regulations  occurs  independent  of  such  an  inspection  or  audit,  we  or  the  relevant  regulatory  authority  may
require  remedial  measures  that  may  be  costly  and/or  time-consuming  for  us  or  a  third-party  to  implement  and  that  may  include  the
temporary or permanent suspension of a clinical study or commercial sales or the temporary or permanent closure of a facility. Any such
remedial measures imposed upon third-parties with whom we contract could materially harm our business.

If our third-party manufacturers fail to maintain regulatory compliance, the FDA can impose regulatory sanctions including, among other
things, refusal to approve a pending application for a drug candidate, or revocation of a pre-existing approval. As a result, our business,
financial condition and results of operations may be materially harmed.

Additionally, if supply from one approved manufacturer is interrupted, there could be a significant disruption in commercial supply. The
number of manufacturers with the necessary manufacturing capabilities is limited. In addition, an alternative manufacturer would need to
be qualified through an NDA or BLA supplement which could result in further delay. The regulatory agencies may also require additional
studies  if  a  new  manufacturer  is  relied  upon  for  commercial  production.  Switching  manufacturers  may  involve  substantial  costs  and  is
likely to result in a delay in our desired clinical and commercial timelines.

These  factors  could  cause  the  delay  of  clinical  studies,  regulatory  submissions,  required  approvals  or  commercialization  of  our
pharmaceutical products, cause us to incur higher costs and prevent us from commercializing our products successfully. Furthermore, if our
suppliers fail to meet contractual requirements, and we are unable to secure one or more replacement suppliers capable of production at a
substantially equivalent cost, our clinical studies may be delayed or we could lose potential revenue.

We  have  no  manufacturing,  sales,  marketing  or  distribution  capabilities,  and  we  may  have  to  invest  significant  resources  to  develop
these capabilities.

We have no internal manufacturing capabilities. As a result, for manufacturing we depend on third-party manufacturers, including Kevelt,
Pharmsynthez  and  the  Serum  Institute,  which  in  turn  may  rely  upon  third-parties  to  manufacture  our  products. Although  our  strategy  is
based  on  leveraging  the  ability  of  collaboration  partners  to  develop  and  manufacture  our  products  for  commercialization  in  the
pharmaceutical marketplace, we will be dependent on collaborations with drug development and manufacturing collaborators. If we are not
able  to  maintain  existing  collaborative  arrangements  or  establish  new  arrangements  on  commercially  acceptable  terms,  we  would  be
required to undertake product manufacturing and development activities at our own expense. This would increase our capital requirements
or  require  us  to  limit  the  scope  of  our  development  activities.  Moreover,  we  have  limited  or  no  experience  in  conducting  full  scale
bioequivalence or other clinical studies, preparing and submitting regulatory applications, and distributing and marketing pharmaceutical
products and as such we are reliant on contract parties for such efforts. We may not be able to enter into collaborations or hire consultants
or external service providers to assist us in sales, marketing and distribution functions on acceptable financial terms or at all.

38

 
 
 
 
 
 
 
 
 
 
 
 
 
If  any  of  our  developmental  collaborators  breach  or  terminate  their  agreements  with  us  or  otherwise  fail  to  conduct  their  collaborative
activities in a timely manner, the pre-clinical and/or clinical development and/or commercialization of our pharmaceutical products will be
delayed  and  we  would  be  required  to  devote  additional  resources  to  product  development  and  commercialization  or  terminate  certain
development programs. Also a license relationship may be terminated at the discretion of our collaborator, or at the end of contract terms,
and in some cases with only limited notice to us. The termination of the collaborative arrangement could have a material adverse effect on
our business, financial condition and results of operations. There also can be no assurance that disputes will not arise with respect to the
ownership of rights to any technology developed with third-parties. These and other possible disagreements with collaborators could lead to
delays in the development or commercialization of our pharmaceutical products or could result in litigation or arbitration, which could be
time consuming and expensive and could have a material adverse effect on our business, financial condition and results of operations. Even
if we decide to perform clinical trials, sales, marketing and distribution functions ourselves, we could face a number of additional related
risks, including:

☐ we may not be able to attract clinical investigators and build effective clinical trials, or a solid marketing department or sales

force;

☐ the  cost  of  establishing  an  internal  clinical  trials  program,  marketing  department  or  sales  force  may  exceed  our  available
financial resources and the revenue generated by XBIO-101, if approved, or any other  pharmaceutical  products  that  we  may
develop, in-license or acquire; and

☐ our direct sales and marketing efforts may not be successful.

Any failure to perform such activities could have a material adverse effect on our business, financial condition and results of our operations.

Our reliance on third-parties requires us to share our trade secrets, which increases the possibility that a competitor will discover them
or that our trade secrets will be misappropriated or disclosed.

Because we rely on third-parties to manufacture our pharmaceutical products, and because we collaborate with various organizations and
academic  institutions  on  the  development  of  our  pharmaceutical  products,  we  must,  at  times,  share  trade  secrets  with  them.  We  seek  to
protect  our  proprietary  technology  in  part  by  entering  into  confidentiality  agreements  and,  if  applicable,  material  transfer  agreements,
collaborative  research  agreements,  consulting  agreements  or  other  similar  agreements  with  our  collaborators,  advisors,  employees  and
consultants prior to beginning research or disclosing proprietary information. These agreements typically limit the rights of the third-parties
to use or disclose our confidential information, such as trade secrets. Despite the contractual provisions employed when working with third-
parties, the need to share trade secrets and other confidential information increases the risk that such trade secrets become known by our
competitors, are inadvertently incorporated into the technology of others, or are disclosed or used in violation of these agreements. Given
that our proprietary position is based, in part, on our know-how and trade secrets, a competitor’s discovery of our trade secrets or other
unauthorized use or disclosure would impair our competitive position and may have a material adverse effect on our business.

In  addition,  these  agreements  typically  restrict  the  ability  of  our  collaborators,  advisors,  employees  and  consultants  to  publish  data
potentially relating to our trade secrets. Our academic collaborators typically have rights to publish data, provided that we are notified in
advance and may delay publication for a specified time in order to secure our intellectual property rights arising from the collaboration. In
other cases, publication rights are controlled exclusively by us, although in some cases we may share these rights with other parties. We
may also conduct joint research and development programs that may require us to share trade secrets under the terms of our research and
development partnerships or similar agreements. Despite our efforts to protect our trade secrets, our competitors may discover our trade
secrets, either through breach of these agreements, independent development or publication of information including our trade secrets in
cases  where  we  do  not  have  proprietary  or  otherwise  protected  rights  at  the  time  of  publication. A  competitor’s  discovery  of  our  trade
secrets would impair our competitive position and have an adverse impact on our business.

39

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Risks Related to Our Intellectual Property

If we fail to adequately protect or enforce our intellectual property rights, we may be unable to operate effectively.

Our  success  and  ability  to  compete  are  substantially  dependent  on  our  patents,  proprietary  formulations  and  trademarks. Although  we
believe that the patents and associated trademarks and licenses are valid, there can be no assurance that they will not be challenged and
subsequently invalidated and/or canceled. The invalidation or cancellation of any one or all of the patents or trademarks would significantly
damage our commercial prospects. Further, we may find it necessary to legally challenge parties infringing our patents or trademarks or
licensed trademarks to enforce our rights thereto. There can be no assurance that any of the patents would ultimately be held valid or that
efforts to defend any of the patents, trade secrets, know-how or other IP rights would be successful.

The patent positions of pharmaceutical and biotechnology companies, such as ours, are uncertain and involve complex legal and factual
issues.  We  own  numerous  U.S.  and  foreign  patents  and  a  number  of  pending  patent  applications  that  cover  various  aspects  of  our  drug
candidates and technologies. There can be no assurance that patents that have issued will be held valid and enforceable in a court of law.
Even for patents that are held valid and enforceable, the legal process associated with obtaining such a judgment is time consuming and
costly. Additionally,  issued  patents  can  be  subject  to  opposition  or  other  proceedings  that  can  result  in  the  revocation  of  the  patent  or
maintenance of the patent in amended form (and potentially in a form that renders the patent without commercially relevant and/or broad
coverage).  Further,  our  competitors  may  be  able  to  circumvent  and  otherwise  design  around  our  patents.  Even  if  a  patent  is  issued  and
enforceable,  because  development  and  commercialization  of  pharmaceutical  products  can  be  subject  to  substantial  delays,  patents  may
expire  early  and  provide  only  a  short  period  of  protection,  if  any,  following  the  commercialization  of  a  product  encompassed  by  our
patents. We may have to participate in interference proceedings declared by the USPTO, which could result in a loss of the patent and/or
substantial cost to us.

We  have  filed  patent  applications,  and  plan  to  file  additional  patent  applications,  covering  various  aspects  of  our  drug  candidates  and
technologies. There can be no assurance that the patent applications for which we apply would actually be issued as patents, or do so with
commercially relevant and/or broad coverage. The coverage claimed in a patent application can be significantly reduced before the patent is
issued. The scope of our claim coverage can be critical to our ability to enter into licensing transactions with third-parties and our right to
receive royalties from our collaboration partnerships. Since publication of discoveries in scientific or patent literature often lags behind the
date of such discoveries, we cannot be certain that we were the first inventor of inventions covered by our patents or patent applications. In
addition, there is no guarantee that we will be the first to file a patent application directed to an invention.

An adverse outcome in any judicial proceeding involving IP, including patents, could subject us to significant liabilities to third-parties,
require disputed rights to be licensed from or to third-parties or require us to cease using the technology in dispute. In those instances where
we seek an IP license from another, we may not be able to obtain the license on a commercially reasonable basis, if at all, thereby raising
concerns on our ability to freely commercialize our technologies and/or products. It is also possible that we or our licensors or licensees
will fail to identify patentable aspects of inventions made in the course of development and commercialization activities before it is too late
to  obtain  patent  protection  on  them.  Moreover,  in  some  circumstances,  we  may  not  have  the  right  to  control  the  preparation,  filing  and
prosecution of patent applications, or to maintain the patents, covering technology that we license from or license to third parties and are
reliant on our licensors or licensees. Therefore, these patents and applications may not be prosecuted and enforced in a manner consistent
with the best interests of our business. If our current or future licensors or licensees fail to establish, maintain or protect such patents and
other  intellectual  property  rights,  such  rights  may  be  reduced  or  eliminated.  If  our  licensors  or  licensees  are  not  fully  cooperative  or
disagree with us as to the prosecution, maintenance or enforcement of any patent rights, such patent rights could be compromised.

40

 
 
 
 
 
 
 
 
 
 
 
 
Issued patents covering our drug candidates could be found invalid or unenforceable if challenged in court.

If  we  or  one  of  our  licensing  partners  initiated  legal  proceedings  against  a  third-party  to  enforce  a  patent  covering  one  of  our  drug
candidates,  the  defendant  could  counterclaim  that  the  patent  covering  our  drug  candidate  is  invalid  and/or  unenforceable.  In  patent
litigation in the United States, defendant counterclaims alleging invalidity and/or unenforceability are commonplace. Grounds for a validity
challenge  could  be  an  alleged  failure  to  meet  any  of  several  statutory  requirements,  including  lack  of  novelty,  obviousness  or  non-
enablement.  Grounds  for  an  unenforceability  assertion  could  be  an  allegation  that  someone  connected  with  prosecution  of  the  patent
withheld relevant information from the USPTO, or made a misleading statement, during prosecution. Third-parties may also raise similar
claims  before  administrative  bodies  in  the  United  States  or  abroad,  even  outside  the  context  of  litigation.  Such  mechanisms  include  re-
examination, post grant review, and equivalent proceedings in foreign jurisdictions (e.g., opposition proceedings). Such proceedings could
result in revocation or amendment to our patents in such a way that they no longer cover our drug candidates. The outcome following legal
assertions of invalidity and unenforceability is unpredictable. With respect to the validity question, for example, we cannot be certain that
there is no invalidating prior art, of which we and the patent examiner were unaware during prosecution. If a defendant were to prevail on a
legal  assertion  of  invalidity  and/or  unenforceability,  we  would  lose  at  least  part,  and  perhaps  all,  of  the  patent  protection  on  our  drug
candidates. Such a loss of patent protection would have a material adverse impact on our business.

We may not be able to protect our intellectual property rights throughout the world.

Filing, prosecuting and defending patents on drug candidates in all countries throughout the world would be prohibitively expensive, and
our intellectual property rights in some countries outside the United States can be less extensive than those in the United States. In addition,
the  laws  of  some  foreign  countries  do  not  protect  intellectual  property  rights  to  the  same  extent  as  federal  and  state  laws  in  the  United
States. Consequently, we may not be able to prevent third-parties from practicing our inventions in all countries outside the United States,
or from selling or importing products made using our inventions in and into the United States or other jurisdictions. Competitors may use
our  inventions  in  jurisdictions  where  we  have  not  obtained  patent  protection  to  develop  their  own  products  and  further,  may  export
otherwise infringing products to territories where we have patent protection, but enforcement is not as strong as that in the United States.
These products may compete with our products and our patents or other intellectual property rights may not be effective or sufficient to
prevent them from competing.

Many  companies  have  encountered  significant  problems  in  protecting  and  defending  intellectual  property  rights  in  foreign  jurisdictions.
The legal systems of certain countries, particularly certain developing countries, do not favor the enforcement of patents, trade secrets and
other intellectual property protection, particularly those relating to biotechnology products, which could make it difficult for us to stop the
infringement of our patents or marketing of competing products in violation of our proprietary rights generally. Proceedings to enforce our
patent rights in foreign jurisdictions could result in substantial costs and divert our efforts and attention from other aspects of our business,
could put our patents at risk of being invalidated or interpreted narrowly and our patent applications at risk of not issuing and could provoke
third-parties to assert claims against us. We may not prevail in any lawsuits that we initiate and the damages or other remedies awarded, if
any,  may  not  be  commercially  meaningful. Accordingly,  our  efforts  to  enforce  our  intellectual  property  rights  around  the  world  may  be
inadequate to obtain a significant commercial advantage from the intellectual property that we develop or license.

If we infringe on the intellectual property rights of others, our business and profitability may be adversely affected.

Our commercial success will also depend, in part, on us and our collaborative partners not infringing on the patents or proprietary rights of
others. There can be no assurance that the technologies and products used or developed by our collaborative partners and marketed and sold
by us will not infringe such rights. If such infringement occurs and neither we nor our collaborative partner is able to obtain a license from
the relevant third-party, we will not be able to continue the development, manufacture, use, or sale of any such infringing technology or
product. There can be no assurance that necessary licenses to third-party technology will be available at all, or on commercially reasonable
terms. In some cases, litigation or other proceedings may be necessary to defend against or assert claims of infringement or to determine the
scope and validity of the proprietary rights of third-parties. Any potential litigation could result in substantial costs to, and diversion of, our
resources and could have a material and adverse impact on us. An adverse outcome in any such litigation or proceeding could subject us to
significant liabilities, require us to cease using the subject technology or require us to license the subject technology from the third-party,
all of which could have a material adverse effect on our business.

41

 
 
 
 
 
 
 
 
 
 
 
 
 
If  we  fail  to  comply  with  our  obligations  in  the  agreements  under  which  we  license  intellectual  property  rights  from  third-parties  or
otherwise experience disruptions to our business relationships with our licensors, we could lose license rights that are important to our
business.

We  are  a  party  to  a  number  of  intellectual  property  license  agreements  that  are  important  to  our  business  and  we  expect  to  enter  into
additional  license  agreements  in  the  future.  Our  existing  license  agreements  impose,  and  we  expect  that  future  license  agreements  will
impose, various diligence, milestone payment, royalty and other obligations on us. If we fail to comply with our obligations under these
agreements, or we are subject to a bankruptcy, the licensor may have the right to terminate the license, in which event we would not be able
to market products covered by the license.

We may need to obtain licenses from third-parties to advance our research, and we have done so from time to time. We may fail to obtain
any of these licenses at a reasonable cost or on reasonable terms, if at all. In that event, we may be required to expend significant time and
resources  to  develop  or  license  replacement  technology.  If  we  are  unable  to  do  so,  we  may  be  unable  to  develop  the  affected  drug
candidates,  which  could  harm  our  business  significantly.  We  cannot  provide  any  assurances  that  third-party  patents  do  not  exist  which
might  be  enforced  against  our  current  drug  candidates  or  future  products,  resulting  in  either  an  injunction  prohibiting  the  sales,  or,  with
respect to the sales, an obligation on our part to pay royalties and/or other forms of compensation to third-parties.

In many cases, patent prosecution of our licensed technology is controlled solely by the licensor. If our licensors fail to obtain and maintain
patent or other protection for the proprietary intellectual property we license from them, we could lose our rights to the intellectual property
or  our  exclusivity  with  respect  to  those  rights,  and  our  competitors  could  market  competing  products  using  the  intellectual  property.  In
certain  cases,  we  control  the  prosecution  of  patents  resulting  from  licensed  technology.  In  the  event  we  breach  any  of  our  obligations
related  to  such  prosecution,  we  may  incur  significant  liability  to  our  licensing  partners.  Licensing  of  intellectual  property  is  of  critical
importance  to  our  business  and  involves  complex  legal,  business  and  scientific  issues  and  is  complicated  by  the  rapid  pace  of  scientific
discovery in our industry. Disputes may arise regarding intellectual property subject to a licensing agreement, including:

☐ The scope of rights granted under the license agreement and other interpretation-related issues;
☐ The  extent  to  which  our  technology  and  processes  infringe  on  intellectual  property  of  the  licensor  that  is  not  subject  to  the

licensing agreement;

☐ The sublicensing of patent and other rights under our collaborative development relationships;
☐ Our diligence obligations under the license agreement and what activities satisfy those diligence obligations;
☐ The ownership of inventions and know-how resulting from the joint creation or use of intellectual property by our licensors and

us and our partners; and

☐ The priority of invention of patented technology.

If disputes over intellectual property that we have licensed prevent or impair our ability to maintain our current licensing arrangements on
acceptable terms, we may be unable to successfully develop and commercialize the affected drug candidates.

We  may  be  involved  in  lawsuits  to  protect  or  enforce  our  patents  or  the  patents  of  our  licensors,  which  could  be  expensive,  time-
consuming and unsuccessful.

Competitors may infringe our patents or the patents of our licensors. To counter infringement or unauthorized use, we may be required to
file infringement claims, which can be expensive and time-consuming. In addition, in an infringement proceeding, a court may decide that a
patent of ours or our licensors is not valid, is unenforceable and/or is not infringed, or may refuse to stop the other party from using the
technology at issue on the grounds that our patents do not cover the technology in question. An adverse result in any litigation or defense
proceedings could put one or more of our patents at risk of being invalidated or interpreted narrowly and could put our patent applications
at risk of not issuing.

Interference proceedings provoked by third-parties or brought by us may be necessary to determine the priority of inventions with respect
to  our  patents  or  patent  applications  or  those  of  our  licensors.  An  unfavorable  outcome  could  require  us  to  cease  using  the  related
technology or to attempt to license rights to it from the prevailing party. Our business could be harmed if the prevailing party does not offer
us a license on commercially reasonable terms. Our defense of litigation or interference proceedings may fail and, even if successful, may
result in substantial costs and distract our management and other employees. We may not be able to prevent, alone or with our licensors,
misappropriation of our intellectual property rights, particularly in countries where the laws may not protect those rights as fully as in the
United States.

Furthermore, because of the substantial amount of discovery required in connection with intellectual property litigation, there is a risk that
some  of  our  confidential  information  could  be  compromised  by  disclosure  during  this  type  of  litigation.  There  could  also  be  public
announcements of the results of hearings, motions or other interim proceedings or developments. If securities analysts or investors perceive
these results to be negative, it could have a material adverse effect on the price of our common stock underlying the units.

42

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Changes in U.S. patent law could diminish the value of patents in general, thereby impairing our ability to protect our products.

As  is  the  case  with  other  biopharmaceutical  companies,  our  success  is  heavily  dependent  on  intellectual  property,  particularly  patents.
Obtaining and enforcing patents in the biotechnology industry involve both technological and legal complexity, and is therefore obtaining
and enforcing biotechnology patents is costly, time-consuming and inherently uncertain. In addition, the United States has recently enacted
and  is  currently  implementing  wide-ranging  patent  reform  legislation.  Recent  U.S.  Supreme  Court  rulings  have  narrowed  the  scope  of
patent protection available in certain circumstances and weakened the rights of patent owners in certain situations. In addition to increasing
uncertainty with regard to our ability to obtain patents in the future, this combination of events has created uncertainty with respect to the
value of patents, once obtained. Depending on decisions by the U.S. Congress, the federal courts, and the USPTO, the laws and regulations
governing  patents  could  change  in  unpredictable  ways  that  would  weaken  our  ability  to  obtain  new  patents  or  to  enforce  our  existing
patents and patents that we might obtain in the future.

Patent reform legislation could increase the uncertainties and costs surrounding the prosecution of our and our licensors’ patent applications
and the enforcement or defense of our or our licensors’ issued patents. On September 16, 2011, the Leahy-Smith America Invents Act, or
the Leahy-Smith Act, was signed into law. The Leahy-Smith Act includes a number of significant changes to U.S. patent law, including
provisions  that  affect  the  way  patent  applications  will  be  prosecuted  and  may  also  affect  patent  litigation.  The  USPTO,  is  currently
developing regulations and procedures to govern administration of the Leahy-Smith Act, and many of the substantive changes to patent law
associated with the Leahy-Smith Act, and in particular, the first to file provisions, were enacted March 16, 2013. However, it is not clear
what,  if  any,  impact  the  Leahy-Smith  Act  will  have  on  the  operation  of  our  business.  However,  the  Leahy-Smith  Act  and  its
implementation could increase the uncertainties and costs surrounding the prosecution of our patent applications and the enforcement or
defense of our issued patents, all of which could have a material adverse effect on our business and financial condition.

We may be subject to claims that our employees, consultants or independent contractors have wrongfully used or disclosed confidential
information of third-parties or that our employees have wrongfully used or disclosed alleged trade secrets of their former employers.

We employ individuals who were previously employed at universities or other biotechnology or pharmaceutical companies, including our
competitors or potential competitors. Although we try to ensure that our employees, consultants and independent contractors do not use the
proprietary information or know-how of others in their work for us, we may be subject to claims that we or our employees, consultants or
independent contractors have inadvertently or otherwise used or disclosed intellectual property, including trade secrets or other proprietary
information, of any of our employee’s former employers or other third-parties. Litigation may be necessary to defend against these claims.
If  we  fail  in  defending  any  such  claims,  in  addition  to  paying  monetary  damages,  we  may  lose  valuable  intellectual  property  rights  or
personnel, which could adversely impact our business. Even if we are successful in defending against such claims, litigation could result in
substantial costs and be a distraction to management and other employees.

We may be subject to claims challenging the inventorship or ownership of our patents and other intellectual property.

We may also be subject to claims that former employees, collaborators or other third-parties have an ownership interest in our patents or
other intellectual property. We may have in the future ownership disputes arising, for example, from conflicting obligations of consultants
or  others  who  are  involved  in  developing  our  drug  candidates.  Litigation  may  be  necessary  to  defend  against  these  and  other  claims
challenging  inventorship  or  ownership.  If  we  fail  in  defending  any  such  claims,  in  addition  to  paying  monetary  damages,  we  may  lose
valuable intellectual property rights, such as exclusive ownership of, or right to use, valuable intellectual property. Such an outcome could
have  a  material  adverse  effect  on  our  business.  Even  if  we  are  successful  in  defending  against  such  claims,  litigation  could  result  in
substantial costs and be a distraction to management and other employees.

43

 
 
 
 
 
 
 
 
 
 
 
 
 
Our inability to protect our confidential information and trade secrets would harm our business and competitive position.

In  addition  to  seeking  patents  for  some  of  our  technology  and  products,  we  also  rely  on  trade  secrets,  including  unpatented  know-how,
technology  and  other  proprietary  information,  to  maintain  our  competitive  position.  We  seek  to  protect  these  trade  secrets,  in  part,  by
entering  into  non-disclosure  and  confidentiality  agreements  with  parties  who  have  access  to  them,  such  as  our  employees,  corporate
collaborators,  outside  scientific  collaborators,  contract  manufacturers,  consultants,  advisors  and  other  third  parties.  We  also  enter  into
confidentiality  and  invention  or  patent  assignment  agreements  with  our  employees  and  consultants.  Despite  these  efforts,  any  of  these
parties may breach the agreements and disclose our proprietary information, including our trade secrets, and we may not be able to obtain
adequate  remedies  for  such  breaches.  Enforcing  a  claim  that  a  party  illegally  disclosed  or  misappropriated  a  trade  secret  is  difficult,
expensive and time-consuming, and the outcome is unpredictable. In addition, some courts both within and outside the United States may
be less willing or unwilling to protect trade secrets. If a competitor lawfully obtained or independently developed any of our trade secrets,
we would have no right to prevent such competitor from using that technology or information to compete with us, which could harm our
competitive position.

Obtaining and maintaining our patent protection depends on compliance with various procedural, document submission, fee payment
and other requirements imposed by governmental patent agencies, and our patent protection could be reduced or eliminated for non-
compliance with these requirements.

Periodic maintenance fees, renewal fees, annuity fees and various other governmental fees on patents and/or applications will be due to be
paid to the USPTO and various governmental patent agencies outside of the United States in several stages over the lifetime of the patents
and/or  applications.  The  USPTO  and  various  non-U.S.  governmental  patent  agencies  require  compliance  with  a  number  of  procedural,
documentary, fee payment and other similar provisions during the patent application process. Non-compliance may result in abandonment
or lapse of the patent or patent application, resulting in partial or complete loss of patent rights in the relevant jurisdiction. In such an event,
our competitors might be able to enter the market and this circumstance would have a material adverse effect on our business.

Risks Related to Our Business Operations

We operate in an extremely competitive environment and there can be no assurances that competing technologies would not harm our
business development.

We are engaged in a rapidly evolving field. Competition from numerous pharmaceutical companies including for oncology orphans Galena
BioPharma; Merck Sharp & Dohme; Immunogen, Inc. Immunomedics, Inc.; Genentech; Macrogenics; Genmab; Incyte Corporation; Eisai
Inc. Bayer. ArQule; AstraZeneca; Novartis; Daiichi Sankyo Inc.; GlaxoSmithKline; Advenchen Laboratories LLC, Stemline Therapeutics,
Inc.,  Rexahn  Pharmaceuticals,  Inc.  and  Peregrine  Pharmaceuticals,  Inc.,  and  for  protein  delivery  products  Nektar’s  PEG  technology,
Flamel’s  Medusa  platform  offering,  a  hydrogel  depot  formulation,  Versartis’  XTEN  technology  which  recombinant  polypeptide  fusion
protein,  nanoparticle  technology  from  Alkermes,  Durect  Corp’s  long-acting  technology,  Debiopharm  Group’s  drug  delivery  based  on
polylactic-co-glycolic acid (PLGA),and Halozyme’s ENHANZE drug delivery technology, as well as research and academic institutions, is
intense and expected to increase. The large and rapidly growing market for liposomal drugs and oncology treatments is likely to attract new
entrants.  Numerous  biotechnology  and  pharmaceutical  companies  are  focused  on  developing  new  liposomal  drug  delivery  systems  and
cancer treatments. Many, if not all, of these companies have greater financial and other resources and development capabilities than we do.
Many  of  our  competitors  also  have  greater  collective  experience  in  undertaking  pre-clinical  and  clinical  testing  of  products,  obtaining
regulatory  approvals  and  manufacturing  and  marketing  prescription  pharmaceutical  products.  There  can  be  no  assurance  that  our  under-
development  drug  candidates  will  be  more  effective  or  achieve  greater  market  acceptance  than  competitive  products,  or  that  our
competitors  will  not  succeed  in  developing  products  and  technologies  that  are  more  effective  than  those  being  developed  by  us  or  that
would render our products and technologies less competitive or obsolete. Additionally, there can be no assurance that the development by
others of new or improved drugs will not make our pharmaceutical products superfluous or obsolete. See “Competition.”

44

 
 
 
 
 
 
 
 
 
 
 
 
 
We are a party to collaboration agreements and other significant agreements which contain complex commercial terms that could result
in disputes, litigation or indemnification liability that could adversely affect our business, results of operations and financial condition.

We currently derive, and expect to derive in the foreseeable future, all of our revenue from collaboration agreements with biotechnology
and pharmaceutical companies. These collaboration agreements contain complex commercial terms, including:

☐ Clinical  development  and  commercialization  obligations  that  are  based  on  certain  commercial  reasonableness  performance

standards that can often be difficult to enforce if disputes arise as to adequacy of our partner’s performance;

☐ Research  and  development  performance  and  reimbursement  obligations  for  our  personnel  and  other  resources  allocated  to

partnered drug candidate development programs;

☐ Clinical and commercial manufacturing agreements, some of which are priced on an actual cost basis for products supplied by

us to our partners with complicated cost allocation formulas and methodologies;

☐ Intellectual property ownership allocation between us and our partners for improvements and new inventions developed during

the course of the collaboration;

☐ Royalties on drug sales based on a number of complex variables, including net sales calculations, geography, scope of patent

claim coverage, patent life, generic competitors, bundled pricing and other factors; and

☐ Indemnity obligations for intellectual property infringement, product liability and certain other claims.

From  time  to  time,  we  have  informal  dispute  resolution  discussions  with  third-parties  regarding  the  appropriate  interpretation  of  the
complex  commercial  terms  contained  in  our  agreements.  One  or  more  disputes  may  arise  or  escalate  in  the  future  regarding  our
collaboration  agreements,  transaction  documents,  or  third-party  license  agreements  that  may  ultimately  result  in  costly  litigation  and
unfavorable interpretation of contract terms, which would have a material adverse effect on our business, financial condition and results of
operations.

Governments may impose price controls, which may adversely affect our future profitability.

We intend to seek approval to market our drug candidates in both the United States and in foreign jurisdictions. In some foreign countries
and  jurisdictions,  particularly  in  the  European  Union,  the  pricing  of  prescription  pharmaceuticals  is  subject  to  governmental  control.  In
these countries, pricing negotiations with governmental authorities can take considerable time after the receipt of marketing approval for a
drug candidate. To obtain reimbursement or pricing approval in some countries, we may be required to conduct clinical trials to compare
the  cost  effectiveness  of  our  drug  candidates  to  other  available  therapies,  which  is  time  consuming  and  costly.  If  reimbursement  of  our
future products is unavailable or limited in scope or amount, or if pricing is set at unsatisfactory levels, we may be unable to achieve or
sustain profitability.

Write-offs related to the impairments of our long-lived assets, including goodwill and indefinite-lived intangible assets, and other non-
cash charges such as share-based payments may adversely impact our results of operations.

We  may  incur  significant  non-cash  charges  related  to  impairments  of  our  long-lived  assets,  including  goodwill  and  indefinite-lived
intangible assets. Although we did not record any such charges during 2016, we are required to perform periodic impairment reviews of
those assets at least annually. The carrying value of goodwill on our balance sheet that is subject to impairment reviews was approximately
$3.28  million  at  December  31,  2016  and  December  31,  2015  and  the  carrying  value  of  our  indefinite-lived  assets  was  $9.24  million  at
December 31, 2016 and December 31, 2015. To the extent future reviews conclude that the expected future cash flows generated from our
business activities are not sufficient to recover the carrying value of these assets, we will be required to measure and record an impairment
charge to write-down these assets to their realizable values and those impairment charges could be equal to the entire carrying value.

We completed our last review during the fourth quarter of 2016 and determined that goodwill and indefinite-lived intangible assets were
not  impaired  as  of  December  31,  2016.  However,  there  can  be  no  assurance  that  upon  completion  of  subsequent  reviews  a  material
impairment charge will not be recorded. If future periodic reviews determine that our assets are impaired and a write-down is required, it
will adversely impact our operating results.

In  addition,  we  recorded  non-cash  charges  of  approximately  $3.22  million  and  $2.59  million  for  share-based  payments  during  the  years
ended December 31, 2016 and 2015, respectively. In the future, this amount could fluctuate materially as the Company expects to continue
to issue share-based payments awards.

45

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Potential new accounting standards or legislative actions may adversely impact our future financial position or results of operations.

Future changes in financial accounting standards may cause adverse, unexpected fluctuations in the timing of the recognition of revenues
or expenses, and may affect our financial position or results of operations. New standards may occur in the future and may cause us to be
required to make changes in our accounting policies in the future. Compliance with changing regulation of corporate governance and public
disclosure  may  result  in  additional  expenses.  Changing  laws,  regulations  and  standards  relating  to  corporate  governance  and  public
disclosure,  including  the  Sarbanes-Oxley Act  of  2002,  or  the  Sarbanes-Oxley Act,  new  SEC  regulations,  Public  Company Accounting
Oversight Board, or PCAOB, standards and NASDAQ rules, are creating uncertainty for companies such as ours and insurance, accounting
and auditing costs are high as a result of this uncertainty and other factors.

We  are  committed  to  maintaining  high  standards  of  corporate  governance  and  public  disclosure.  As  a  result,  we  intend  to  invest  all
reasonably necessary resources to comply with evolving standards, and this investment may result in increased general and administrative
expenses and a diversion of management time and attention from revenue-generating activities to compliance activities.

Varying interpretations of existing standards and rules have occurred with frequency.

Varying interpretations of existing standards of accounting policies or accounting treatments of existing transactions may cause us to have
to restate previously reported result of operations.

For example, in January 2014 we completed a transaction that we determined to be a reverse merger business combination. We allocated
the purchase price consideration to the assets acquired and liabilities assumed at their estimated fair values as of the date of acquisition.
Our  determination  that  the  transaction  met  the  criteria  for  a  business  combination  was  based  on  our  best  knowledge  of  the  facts  and
circumstances surrounding the transaction, and required the application of our judgment. Changes to this determination would result in the
transaction to be accounted for as a recapitalization, with no goodwill recorded, which could cause a material change in our reported results
of  operations  and  could  cause  the  Company  to  have  to  amend  prior  periodic  or  other  filings  with  the  SEC,  at  further  expense  to  the
Company.

In  addition,  we  do  not  consider  the  Company  to  be  a  development  stage  entity  for  financial  reporting  presentation  purposes.  A
determination that the Company is a development stage entity could cause a material change in our reported results of operations and could
cause the Company to have to amend prior periodic or other filings with the SEC, at further expense to the Company.

Our future success depends on our ability to retain key employees, consultants and advisors and to attract, retain and motivate qualified
personnel.

We are highly dependent on principal members of our executive team and key employees, the loss of whose services may adversely impact
the achievement of our objectives. Recruiting and retaining other qualified employees, consultants and advisors for our business, including
scientific and technical personnel, will also be critical to our success. There is currently a shortage of skilled executives in our industry,
which is likely to continue. As a result, competition for skilled personnel is intense and the turnover rate can be high. We may not be able to
attract and retain personnel on acceptable terms given the competition among numerous pharmaceutical and biotechnology companies for
individuals with similar skill sets. In addition, failure to succeed in preclinical or clinical studies may make it more challenging to recruit
and retain qualified personnel. The inability to recruit or loss of the services of any executive, key employee, consultant or advisor may
impede the progress of our research and development objectives.

We  will  need  to  expand  our  organization  and  we  may  experience  difficulties  in  managing  this  growth,  which  could  disrupt  our
operations.

As of December 31, 2016, we had seven full-time employees. As we mature, we may need to expand our full-time employee base and to
hire more consultants and contractors. Our management may need to divert a disproportionate amount of its attention away from our day-
to-day activities and devote a substantial amount of time to managing these growth activities. We may not be able to effectively manage the
expansion of our operations, which may result in weaknesses in our infrastructure, operational mistakes, loss of business opportunities, loss
of employees and reduced productivity among remaining employees. Any future growth could require significant capital expenditures and
may divert financial resources from other projects, such as the development of additional drug candidates. If our management is unable to
effectively  manage  our  growth,  our  expenses  may  increase  more  than  expected,  our  ability  to  generate  and/or  grow  revenues  could  be
reduced, and we may not be able to implement our business strategy. Our future financial performance and our ability to commercialize
drug candidates and compete effectively will depend, in part, on our ability to effectively manage any future growth.

46

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Our  employees,  principal  investigators,  consultants  and  commercial  partners  may  engage  in  misconduct  or  other  improper  activities,
including non-compliance with regulatory standards and requirements and insider trading.

We are exposed to the risk of fraud or other misconduct by our employees, principal investigators, consultants and commercial partners.
Misconduct by these parties could include intentional failures to comply with the regulations of the FDA and non-U.S. regulators, provide
accurate information to the FDA and non-U.S. regulators, comply with healthcare fraud and abuse laws and regulations in the United States
and  abroad,  report  financial  information  or  data  accurately  or  disclose  unauthorized  activities  to  us.  In  particular,  sales,  marketing  and
business  arrangements  in  the  healthcare  industry  are  subject  to  extensive  laws  and  regulations  intended  to  prevent  fraud,  misconduct,
kickbacks,  self-dealing  and  other  abusive  practices.  These  laws  and  regulations  may  restrict  or  prohibit  a  wide  range  of  pricing,
discounting, marketing and promotion, sales commission, customer incentive programs and other business arrangements. Such misconduct
could also involve the improper use of information obtained in the course of clinical studies, which could result in regulatory sanctions and
cause serious harm to our reputation or could cause regulatory agencies not to approve our drug candidates. While we intend to adopt a
comprehensive code of conduct applicable to all of our employees, it is not always possible to identify and deter employee misconduct, and
the precautions we take to detect and prevent this activity may not be effective in controlling unknown or unmanaged risks or losses or in
protecting  us  from  governmental  investigations  or  other  actions  or  lawsuits  stemming  from  a  failure  to  comply  with  these  laws  or
regulations.  If  any  such  actions  are  instituted  against  us,  and  we  are  not  successful  in  defending  ourselves  or  asserting  our  rights,  those
actions could have a significant impact on our business, including the imposition of significant fines or other sanctions.

We face potential product liability, and, if successful claims are brought against us, we may incur substantial liability and costs. If the
use of our drug candidates harms patients, or is perceived to harm patients even when such harm is unrelated to our drug candidates,
our regulatory approvals could be revoked or otherwise negatively impacted and we could be subject to costly and damaging product
liability claims.

The use of our drug candidates in clinical studies and the sale of any products for which we obtain marketing approval exposes us to the
risk  of  product  liability  claims.  Product  liability  claims  might  be  brought  against  us  by  consumers,  healthcare  providers,  pharmaceutical
companies or others selling or otherwise coming into contact with our products. There is a risk that our drug candidates may induce adverse
events.  If  we  cannot  successfully  defend  against  product  liability  claims,  we  could  incur  substantial  liability  and  costs.  In  addition,
regardless of merit or eventual outcome, product liability claims may result in:

☐ Impairment of our business reputation;
☐ Withdrawal of clinical study participants;
☐ Costs due to related litigation;
☐ Distraction of management’s attention from our primary business;
☐ Substantial monetary awards to patients or other claimants;
☐ The inability to commercialize our drug candidates; and
☐ Decreased demand for our drug candidates, if approved for commercial sale.

If we fail to comply with environmental, health and safety laws and regulations, we could become subject to fines or penalties or incur
costs that could have a material adverse effect on the success of our business.

We are subject to numerous environmental, health and safety laws and regulations, including those governing laboratory procedures and the
handling,  use,  storage,  treatment  and  disposal  of  hazardous  materials  and  wastes.  Our  operations  involve  the  use  of  hazardous  and
flammable materials, including chemicals and biological materials. Our operations also produce hazardous waste products. We generally
contract  with  third-parties  for  the  disposal  of  these  materials  and  wastes.  We  cannot  eliminate  the  risk  of  contamination  or  injury  from
these  materials.  In  the  event  of  contamination  or  injury  resulting  from  our  use  of  hazardous  materials,  we  could  be  held  liable  for  any
resulting damages, and any liability could exceed our resources. We also could incur significant costs associated with civil or criminal fines
and penalties.

Although we maintain workers’ compensation insurance to cover us for costs and expenses we may incur due to injuries to our employees
resulting  from  the  use  of  hazardous  materials  or  other  work-related  injuries,  this  insurance  may  not  provide  adequate  coverage  against
potential liabilities. In addition, we may incur substantial costs in order to comply with current or future environmental, health and safety
laws and regulations. These current or future laws and regulations may impair our research, development or production efforts. Failure to
comply with these laws and regulations also may result in substantial fines, penalties or other sanctions.

47

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Our disclosure controls and procedures may not prevent or detect all errors or acts of fraud.

We  are  subject  to  the  periodic  reporting  requirements  of  the  Exchange  Act.  We  designed  our  disclosure  controls  and  procedures  to
reasonably assure that information we must disclose in reports we file or submit under the Exchange Act is accumulated and communicated
to management, and recorded, processed, summarized and reported within the time periods specified in the rules and forms of the SEC. We
believe that any disclosure controls and procedures or internal controls and procedures, no matter how well-conceived and operated, can
provide only reasonable, not absolute, assurance that the objectives of the control system are met.

These inherent limitations include the realities that judgments in decision-making can be faulty, and that breakdowns can occur because of
simple error or mistake. Additionally, controls can be circumvented by the individual acts of some persons, by collusion of two or more
people or by an unauthorized override of the controls. Accordingly, because of the inherent limitations in our control system, misstatements
due to error or fraud may occur and not be detected.

Risks Related to Investment in Our Securities

An active, liquid and orderly market for our common stock may not develop.

Although  we  commenced  trading  on  The  NASDAQ  Capital  Market  in  November  2016,  an  active  trading  market  for  our  common  stock
may never develop or be sustained. If an active market for our common stock does not continue to develop or is not sustained, it may be
difficult for investors in our common stock to sell shares without depressing the market price for the shares or to sell the shares at all. An
inactive market may also impair our ability to raise capital by selling common stock and may impair our ability to acquire other businesses,
applications or technologies using our common stock as consideration, which, in turn, could materially adversely affect our business.

The market price of our stock may be highly volatile, and you may not be able to sell shares of our stock.

Companies trading in the stock market in general have experienced extreme price and volume fluctuations that have often been unrelated or
disproportionate  to  the  operating  performance  of  these  companies.  Broad  market  and  industry  factors  may  negatively  affect  the  market
price of our stock, regardless of our actual operating performance.

The market price of our stock may be volatile. Our stock price could be subject to wide fluctuations in response to a variety of factors,
including the following:

☐ Adverse results or delays in pre-clinical or clinical studies;
☐ Inability to obtain additional funding;
☐ Any  delay  in  filing  an  IND  or  BLA  for  any  of  our  drug  candidates  and  any  adverse  development  or  perceived  adverse

development with respect to the FDA’s review of that IND or BLA;

☐ Failure to develop successfully our drug candidates;
☐ Failure to maintain our existing strategic collaborations or enter into new collaborations;
☐ Failure  by  us  or  our  licensors  and  strategic  collaboration  partners  to  prosecute,  maintain  or  enforce  our  intellectual  property

rights;

☐ Changes in laws or regulations applicable to future products;
☐ Inability to obtain adequate product supply for our drug candidates or the inability to do so at acceptable prices;
☐ Adverse regulatory decisions;
☐ Introduction of new products, services or technologies by our competitors;
☐ Failure to meet or exceed financial projections we may provide to the public;
☐ Failure to meet or exceed the financial projections of the investment community;
☐ The perception of the pharmaceutical industry by the public, legislatures, regulators and the investment community;
☐ Announcements  of  significant  acquisitions,  strategic  partnerships,  joint  ventures  or  capital  commitments  by  us,  our  strategic

collaboration partner or our competitors;

☐ Disputes  or  other  developments  relating  to  proprietary  rights,  including  patents,  litigation  matters  and  our  ability  to  obtain

patent protection for our technologies;

☐ Additions or departures of key scientific or management personnel;
☐ Significant lawsuits, including patent or stockholder litigation;
☐ Changes in the market valuations of similar companies;
☐ Sales of our common stock by us or our stockholders in the future; and
☐ Trading volume of our common stock.

48

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Our principal stockholders and management own a significant percentage of our stock and will be able to exert significant control over
matters subject to stockholder approval.

As of February 10, 2017, our executive officers, directors, affiliates and other principal stockholders beneficially own approximately 87.2%
of  our  outstanding  common  stock.  Therefore,  these  stockholders  will  have  the  ability  to  influence  us  through  their  ownership  positions.
Further, our majority shareholder, Pharmsynthez, has beneficial ownership of 8,463,081 shares of common stock. These shares represent
beneficial ownership of approximately 67.3% of our common stock as of February 10, 2017. These stockholders may be able to determine
all matters requiring stockholder approval. For example, these stockholders, acting together, may be able to control elections of directors,
amendments  of  our  organizational  documents,  or  approval  of  any  merger,  sale  of  assets,  or  other  major  corporate  transaction.  This  may
prevent or discourage unsolicited acquisition proposals or offers for our common stock that you may believe are in your best interest as one
of our stockholders.

We have entered into several agreements with our major stockholders.

These arrangements may not have been negotiated at arm’s length and may contain terms and conditions that are not in our best interest and
would  not  otherwise  be  applicable  if  we  entered  into  arrangements  with  a  third-party  not  affiliated  with  us. Although  we  did,  and  will,
attempt to negotiate agreements at arm’s length, some of the agreement parties may be considered affiliates of ours, which may result in
conflicts of interest. See the section titled “Certain Relationships and Related Party Transactions” below.

We could be subject to securities class action litigation.

In  the  past,  securities  class  action  litigation  has  often  been  brought  against  a  company  following  a  decline  in  the  market  price  of  its
securities. This risk is especially relevant for us because pharmaceutical companies have experienced significant stock price volatility in
recent years. If we face such litigation, it could result in substantial costs and a diversion of management’s attention and resources, which
could harm our business.

We do not intend to pay dividends on our common stock or Series B Preferred Stock so any returns will be limited to the value of our
stock.

We have never declared or paid any cash dividends on our common stock or preferred stock. We currently anticipate that we will retain
future earnings for the development, operation and expansion of our business and do not anticipate declaring or paying any cash dividends
for the foreseeable future. Any return to common or Series B preferred stockholders will therefore be limited to the appreciation of their
stock.

ITEM 1B – UNRESOLVED STAFF COMMENTS

None.

ITEM 2 – PROPERTIES

We  occupy  a  facility  consisting  of  approximately  4,000  square  feet  in  the  Ledgemont  Technology  Center  in  Lexington,
Massachusetts.  The  premises  are  divided  into  approximately  50%  laboratory  and  50%  office  space  and  are  leased  by  our  subsidiary,
Xenetic Bioscience, Incorporated. The lease provides for an initial term of 61 months which commenced in January 2014 with an extension
option of one additional five-year term. We believe that this space is adequate for our current needs and that, if additional space is required,
it can be obtained at commercially reasonable terms either within the Ledgemont Technology Center or nearby.

ITEM 3 – LEGAL PROCEEDINGS

From time to time, we may be a party to litigation and subject to claims incident to the ordinary course of business. Although the results of
litigation and claims cannot be predicted with certainty, we currently believe that the final outcome of these ordinary course matters will not
have a material adverse effect on our business. Regardless of the outcome, litigation can have an adverse impact on us because of defense
and settlement costs, diversion of management resources and other factors.

There are no matters, as of December 31, 2016, that, in the opinion of management, might have a material adverse effect on our financial
position, results of operation or cash flows.

ITEM 4 – MINE SAFETY DISCLOSURES

Not applicable.

49

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
PART II

ITEM  5  –  MARKET  FOR  REGISTRANT’S  COMMON  EQUITY,  RELATED  STOCKHOLDER  MATTERS  AND  ISSUER
PURCHASES OF EQUITY SECURITIES

Since  November  7,  2016,  our  common  stock  has  been  listed  for  trading  on  The  NASDAQ  Capital  Market  under  the  symbol,
“XBIO.”  From  January  2014  through  November  4,  2016,  our  common  stock  was  quoted  on  the  OTCQB  operated  by  the  OTC  Markets
Group, Inc. under the same symbol.

The following table sets forth the range of high and low prices for our common stock for each of the periods indicated as reported by
the OTCQB and The NASDAQ Capital Market, as applicable. The OTCQB quotations reflect inter-dealer prices, without retail mark-up,
mark-down or commission and may not necessarily represent actual transactions. The prices have been adjusted to reflect the 1:33 reverse
stock split completed on June 1, 2016.

Year Ended December 31, 2015

High Price

Low Price

  1st Quarter Ended March 31, 2015*
  2nd Quarter Ended June 30, 2015*
  3rd Quarter Ended September 30, 2015*
  4th Quarter Ended December 31, 2015*

Year Ended December 31, 2016

  1st Quarter Ended March 31, 2016*
  2nd Quarter Ended June 30, 2016*
  3rd Quarter Ended September 30, 2016*
  4th Quarter Ended December 31, 2016 (through November 6, 2016)*
  4th Quarter Ended December 31, 2016 (after November 6, 2016)

(*) OTCQB quotations

On March 30, 2017, the last sales price per share of our common stock was $5.44.

Holders of Record

As of March 30, 2017, there were 426 holders of record of our common stock.

Dividends

    $

    $

8.58    $
8.25   
22.11   
37.62   

17.00    $
10.23   
5.35   
4.75   
5.70   

5.94 
5.94 
6.27 
9.57 

6.80 
5.00 
3.30 
4.00 
3.31 

There  are  no  restrictions  in  our  articles  of  incorporation  or  bylaws  that  prevent  us  from  declaring  dividends.  The  Nevada  Revised

Statutes, however, do prohibit us from declaring dividends where after giving effect to the distribution of the dividend:

· We would not be able to pay our debts as they become due in the usual course of business; or
· Our total assets would be less than the sum of our total liabilities plus the amount that would be needed to satisfy the rights of

shareholders who have preferential rights superior to those receiving the distribution.

We  have  never  previously  declared  or  paid  any  cash  dividends  on  our  common  stock.  We  currently  intend  to  retain  earnings  and
profits,  if  any,  to  support  our  business  strategy  and  do  not  intend  to  pay  any  cash  dividends  within  the  foreseeable  future. Any  future
determination to pay cash dividends will be at the sole discretion of our Board of Directors and will depend upon the financial condition of
the  Company,  our  operating  results,  capital  requirements,  general  business  conditions  and  any  other  factors  that  the  Board  of  Directors
deems relevant.

50

 
 
 
 
 
 
   
   
 
   
 
 
   
 
 
   
 
 
 
   
 
    
 
  
   
 
 
   
 
 
   
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Recent Sales of Unregistered Securities

September 2016

In September 2016, the Company issued 22,286 shares of the Company’s common stock to non-employee consultants in exchange
for services provided to the Company. The Company recorded $80,000 as the aggregate amount of consideration received by the Company
for the associated services.

The shares were not registered under the Securities Act, or the securities laws of any state, and were offered and sold in reliance on
the  exemption  from  registration  afforded  by  Section  4(a)(2)  and  Regulation  D  (Rule  506)  under  the  Securities Act  and  corresponding
provisions of state securities laws, which exempt transactions by an issuer not involving any public offering.

Also in September 2016, the Company issued 211,486 shares of common stock to Serum Institute, a related party, in exchange for
services and supply of research and development supply material. The aggregate value of the related goods and services was $913,000, of
which $750,000 was recorded on the accompanying consolidated balance sheet as a prepayment as of December 31, 2016.

This issuance was made by the Company pursuant to an exemption from the registration either (a) under the Securities Act generally,
in  that  the  transactions  are  between  an  issuer  and  sophisticated  investors  and  do  not  involve  any  public  offering  within  the  meaning  of
Section 4(a)(2) or (b) under Regulation S promulgated under the Securities Act in that offers, sales and issuances are not made to persons in
the United States and no directed selling efforts are made in the United States.

Also  in  September  2016,  the  Company  issued  a  $322,000  10%  Senior  Secured  Collateralized  Convertible  Promissory  Note  plus  a
warrant  to  purchase  32,526  shares  of  common  stock  to  Pharmsynthez.  The  gross  proceeds  of  $322,000  were  used  for  general  working
capital needs of the Company

This issuance was made by the Company pursuant to an exemption from the registration either (a) under the Securities Act generally,
in  that  the  transactions  are  between  an  issuer  and  sophisticated  investors  and  do  not  involve  any  public  offering  within  the  meaning  of
Section 4(a)(2) or (b) under Regulation S promulgated under the Securities Act in that offers, sales and issuances are not made to persons in
the United States and no directed selling efforts are made in the United States.

August 2016

In August  2016,  issued  a  $178,000  10%  Senior  Secured  Collateralized  Convertible  Promissory  Note  plus  a  warrant  to  purchase
17,980  shares  of  common  stock  to  Pharmsynthez.  The  gross  proceeds  of  $178,000  were  used  for  general  working  capital  needs  of  the
Company

This issuance was made by the Company pursuant to an exemption from the registration either (a) under the Securities Act generally,
in  that  the  transactions  are  between  an  issuer  and  sophisticated  investors  and  do  not  involve  any  public  offering  within  the  meaning  of
Section 4(a)(2) or (b) under Regulation S promulgated under the Securities Act in that offers, sales and issuances are not made to persons in
the United States and no directed selling efforts are made in the United States.

April 2016

In  April  2016,  the  Company  issued  1,373,036  shares  of  the  Company’s  common  stock  to  Pharmsynthez,  a  related  party,  in
connection with the conversion of convertible promissory notes and related interest. In addition, the Company issued 3,045,455 shares of
common stock to Pharmsynthez in connection with the completion of the XBIO-101 asset transfer.

This issuance was made by the Company pursuant to an exemption from the registration either (a) under the Securities Act generally,
in  that  the  transactions  are  between  an  issuer  and  sophisticated  investors  and  do  not  involve  any  public  offering  within  the  meaning  of
Section 4(a)(2) or (b) under Regulation S promulgated under the Securities Act in that offers, sales and issuances are not made to persons in
the United States and no directed selling efforts are made in the United States.

March 2016

In March 2016, the Company issued 19,858 shares of the Company’s common stock to non-employee consultants in exchange for
services provided to the Company. The Company recorded $203,000 as the aggregate amount of consideration received by the Company
for the associated services.

The shares were not registered under the Securities Act, or the securities laws of any state, and were offered and sold in reliance on
the  exemption  from  registration  afforded  by  Section  4(a)(2)  and  Regulation  D  (Rule  506)  under  the  Securities Act  and  corresponding
provisions of state securities laws, which exempt transactions by an issuer not involving any public offering.

Repurchases of Equity Securities of the Issuer

During 2016 and 2015, we did not repurchase any of our outstanding securities.

51

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ITEM 6 – SELECTED FINANCIAL DATA

We are not required to provide the information required by this Item because we are a smaller reporting company.

ITEM  7  –  MANAGEMENT’S  DISCUSSION  AND  ANALYSIS  OF  FINANCIAL  CONDITION  AND  RESULTS  OF
OPERATIONS

BUSINESS OVERVIEW

We are a clinical-stage biopharmaceutical company focused on the discovery, research and development of next-generation

biologic drugs and novel orphan oncology therapeutics. We have an extensive patent portfolio of over 200 issued patents and 100 pending
patent applications in the United States and worldwide, and covers various aspects of our PolyXen platform technology and advanced
polymer conjugate technologies, as well as our proprietary biologic drugs and novel oncology drug candidates. We believe our portfolio
positions us well for strategic partnership and commercialization opportunities. Our objective is to maximize opportunities to out-license
assets from our portfolio in order to generate working capital to both build long-term stockholder value and provide us with the funding
necessary to clinically develop our orphan oncology drug candidate pipeline from discovery through market launch.

We are engaged in a strategic exclusive collaboration with Shire plc (“Shire”) (formerly Baxalta, Baxter Incorporated and Baxter

Healthcare) with the primary objective of developing a novel series of polysialylated blood coagulation factors, including a next generation
factor VIII hemophilia A treatment. This collaboration relies on our proprietary PolyXen technology to conjugate PSA to therapeutic blood-
clotting factors, with the goal of improving the pharmacokinetic profile and extending the active half-life of these biologic molecules. We
granted Shire a worldwide, exclusive, royalty-bearing license to our proprietary PolyXen technology for use in combination with Shire’s
proprietary molecules in the development of drug candidates designed for the treatment of blood and bleeding disorders. Shire is
responsible for the costs and development of SHP656 (formerly BAX 826), an investigational, extended half-life factor VIII treatment
being developed as a long-acting therapeutic for the treatment of hemophilia. Shire filed a Clinical Trial Application (“CTA”) for the
program in the fourth quarter of 2015 and commenced human clinical trials during the first quarter of 2016. On January 6, 2017, we
received a $3 million milestone payment from Shire related to the advancement of the Phase 1/2 clinical trial of SHP656. Under the terms
of the collaboration, most recently amended in January 2014, we are eligible to receive additional regulatory and sales target payments for
total potential milestone receipts of up to $100 million plus royalties on sales.

Xenetic is also developing a broad pipeline of clinical candidates for next generation biologics and novel oncology therapeutics in

a number of orphan disease indications.

Critical Accounting Estimates

The  preparation  of  our  financial  statements  in  conformity  with  U.S.  generally  accepted  accounting  principles  (“U.S.  GAAP”)
requires management to make estimates, judgments and assumptions that affect the reported amounts of assets and liabilities at the date of
the financial statements and the reported amount of expenses during the reporting period. On an ongoing basis, we evaluate our estimates
that are based on historical experience and on various assumptions that we believe to be reasonable under the circumstances. The result of
these  evaluations  forms  the  basis  for  making  judgments  about  the  carrying  values  of  assets  and  liabilities  and  the  reported  amount  of
expenses  that  are  not  readily  apparent  from  other  sources.  Because  future  events  and  their  effects  cannot  be  determined  with  certainty,
actual results could differ from our assumptions and estimates, and such differences could be material.

Management believes that the following accounting estimates are the most critical to aid in fully understanding and evaluating our
reported financial results, and they require management’s most difficult subjective or complex judgments, resulting from the need to make
estimates about the effect of matters that are inherently uncertain. The following narrative describes these critical accounting estimates, the
judgments and assumptions and the effect if actual results differ from these assumptions.

Revenue Recognition

We  derive  our  revenue  from  our  license  and  collaboration  arrangements  with  pharmaceutical  and  biotechnology  partners,  some  of
which  include  royalty  agreements  based  on  potential  net  sales  of  approved  commercial  pharmaceutical  products.  Revenue  from  our
collaborative partners is generally paid directly by the partners and is recognized on the accrual basis when all the following criteria are
met: (i) persuasive evidence of an arrangement exists, (ii) delivery (or passage of title) has occurred or services have been rendered, (iii) the
seller's price to the buyer is fixed or determinable, and (iv) collectability is reasonably assured.

52

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The  terms  of  our  license  agreements  include  delivery  of  an  IP  license  to  a  collaboration  partner.  We  may  be  compensated  under
license arrangements through a combination of non-refundable upfront receipts, development and regulatory objective receipts and royalty
receipts  on  future  product  sales  by  partners.  We  make  our  best  estimate  of  the  period  over  which  we  expect  to  fulfil  our  performance
obligations,  which  may  include  technology  transfer  assistance,  research  activities,  clinical  development  activities,  and  manufacturing
activities  from  development  through  the  commercialization  of  the  product.  Given  the  uncertainties  of  these  collaboration  arrangements,
significant judgment is required to determine the duration of the performance period.

Non-refundable  upfront  license  fees  received,  whereby  our  continued  performance  or  future  obligations  are  considered
inconsequential  or  perfunctory  to  the  relevant  licensed  technology,  are  recognized  as  revenue  upon  delivery  of  the  technology  in
accordance  with  U.S.  GAAP.  This  determination  requires  significant  judgment  to  assess  the  nature  of  any  continuing  obligations.
Reimbursements  for  research  and  development  services  completed  by  us  related  to  the  collaboration  agreements  are  recognized  in
operations as revenue on a gross basis.

We expect to receive royalty receipts in the future as products are sold. We expect to recognize royalty revenue in the period of sale,
based on the underlying contract terms, provided that the reported sales are reliably measurable and we have no remaining performance
obligations, assuming all other revenue recognition criteria are met.

Our license and collaboration agreements with certain collaboration partners could also provide for future receipts to us based solely
upon the performance of the respective collaboration partner in consideration of milestone extensions or upon the achievement of specified
sales  volumes  of  approved  drugs.  For  such  receipts,  we  expect  to  recognize  the  receipts  as  revenue  when  earned  under  the  applicable
contract terms on a performance basis or ratably over the term of the agreement. These receipts may also be recognized as revenue when
our continued performance or future obligations are considered inconsequential or perfunctory.

Embedded Derivatives Related to Debt Instruments

In  our  financing  arrangements,  we  issue  debt  instruments  that  may  include  features  that  meet  the  criteria  of  embedded  derivatives
requiring bifurcation. Embedded derivatives that are required to be bifurcated from their host contract are evaluated and valued separately
from the host contract (i.e., the debt instrument). Features of the Company’s debt instrument that meet the definition of a derivative and the
criteria for separate accounting include the conversion feature and certain put options.

The  fair  value  of  each  embedded  derivative  is  valued  independently  using  a  “with-and-without”  method.    The  “with-and-without”
methodology  involves  valuing  the  whole  instrument  on  an  as-is  basis  and  then  valuing  the  instrument  without  the  individual  embedded
derivative.  The  difference  between  the  entire  instrument  with  all  of  the  embedded  derivatives  compared  to  the  instrument  without  the
individual embedded derivative is the fair value of that individual derivative. The embedded derivatives are settled when the underlying
debt  instrument  is  settled.  Therefore,  there  are  three  possible  settlement  mechanisms:  the  debt  instrument  can  be  converted  into  equity,
repaid early, or held to maturity.

Embedded  derivatives  are  valued  individually  and  recorded  as  a  compound  derivative.  The  compound  derivative  is  presented
together  with  the  host  debt  instrument  and  the  related  debt  discount  on  a  combined  basis.  Changes  in  the  estimated  fair  value  of  the
bifurcated  embedded  derivatives  are  reported  as  gains  and  losses  in  the  consolidated  statement  of  comprehensive  loss  each  reporting
period.

Share-based Payments

Share-based  payments  includes  grants  of  options  to  employees  and  non-employees  to  purchase  shares  of  common  stock,  grants  of
Joint Share Ownership Plan (“JSOP”) awards to employees, as well as agreements to issue common stock in exchange for services provided
by non-employees. Currently, we utilize one option plan, the Xenetic Biosciences, Inc. Equity Incentive Plan, pursuant to which we may
grant options to purchase shares of common stock to employees and non-employees. Prior to the acquisition of Xenetic UK in January 2014
(the “Acquisition”), we had two option plans, the Lipoxen plc Unapproved Share Option Plan and the Xenetic Biosciences plc 2007 Share
Option Scheme. Both of these plans were converted in 2015 to reflect the new shares of common stock issued related to the Acquisition. As
part of the conversion, option holders under both plans have the right to subscribe for a number of shares of common stock in exchange for
the cancellation and surrender by the option holder in a manner similar to which the shareholders prior to the Acquisition were given the
right to acquire shares of common stock in the new company according to the terms of the Acquisition.

53

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Stock  option  compensation  expenses  are  based  on  the  estimated  fair  value  of  the  underlying  option  calculated  using  the  Black-
Scholes option pricing model, which requires the input of subjective assumptions and judgments, including estimating share price volatility
and expected term of the awards. Our shares do not have a sufficient trading history for us to adequately assess the fair value of the stock
option grants. Therefore, for all share-based payments, we determine the expected volatility based on a weighted-average of the historical
volatility  of  a  peer  group  of  comparable  publicly  traded  companies  with  drug  candidates  in  similar  stages  of  development  to  our  drug
candidates  in  conjunction  with  our  historical  volatility.  We  intend  to  consistently  apply  this  methodology  of  using  a  peer  group  of
comparable companies until the historical volatility of our own share price is relevant to measure expected volatility for future equity based
awards.  Generally,  for  employee  stock  options  issued  that  qualify  as  “plain  vanilla”  stock  options  in  accordance  with  Staff Accounting
Bulletin No. 110 (“SAB 110”) issued by the SEC, the expected term is estimated using the simplified method, as defined in SAB 110. The
Company  has  a  limited  history  of  stock  option  exercises,  which  does  not  provide  a  reasonable  basis  for  the  Company  to  estimate  the
expected term of employee stock options. For all other employee stock options, we estimate the expected life using judgment based on the
anticipated  research  and  development  milestones  of  the  Company’s  clinical  projects  and  behavior  of  the  Company’s  employees.  The
expected life of non-employee options is the contractual life of the option. The assumptions used in calculating the fair value of the stock
option  grants  represent  our  best  estimates  and  involve  inherent  uncertainties  and  the  application  of  our  judgment. As  a  result,  if  factors
change and we use different assumptions, share-based payments expense could be materially different in the future.

For employee options that vest based solely on service conditions, the fair value measurement date is generally on the date of grant
and the related compensation expense, less expense for expected forfeitures, is recognized on a straight-line basis over the requisite vesting
period of the awards. For non-employee options, the fair value measurement date is the earlier of the date the performance of services is
complete or the date the performance commitment has been reached. We measure the fair value of these awards using the fair value of the
services provided or the fair value of the awards granted, whichever is more reliably measurable. Compensation expense related to stock
options granted to non-employees that vest based solely on service conditions is subject to re-measurement at each reporting period until
the options vest and is recognized on a straight-line basis over the estimated vesting period of the awards.

We estimate forfeitures at the time of grant and revise those estimates in subsequent periods if actual forfeitures differ from those
estimates. During 2016 and 2015, we applied a forfeiture rate of 0% as we have not historically experienced forfeitures. Upon exercise,
stock options are redeemed for newly issued shares of common stock.

The fair value of common stock awards issued in exchange for services provided by non-employees is generally determined by using
the fair value of the services provided, as this provides the most reliable measure of the fair value of the awards. Share-based payments
expense is recognized as services are rendered on a straight-line basis. The assumptions used in calculating the fair value of the common
stock  awards  represent  our  best  estimates  and  involve  inherent  uncertainties  and  the  application  of  our  judgment. As  a  result,  if  factors
change and we use different assumptions, share-based payments expense related to the common stock awards could be materially different
in the future.

Warrants

In  connection  with  certain  financing,  consulting  and  collaboration  arrangements,  we  issue  warrants  to  purchase  shares  of  the
Company’s common stock. Outstanding warrants are standalone instruments that are not puttable or mandatorily redeemable by the holder
and are classified as equity awards. We measure the fair value of the awards using the Black-Scholes option pricing model, which requires
the input of subjective assumptions and judgments, including estimating the expected term of the awards and the share price volatility, at
each reporting period until the measurement date is reached. The expected term is deemed to be the contractual life of the warrant and we
determine  the  expected  volatility  based  on  a  weighted-average  of  the  historical  volatility  of  a  peer  group  of  comparable  publicly  traded
companies with drug candidates in similar stages of development to our drug candidates in conjunction with our historical volatility.

All other warrants are recorded at fair value as compensation expense on a straight-line basis over the requisite service period or at
the date of issuance, if there is not a service period or if service has already been rendered. For warrants that contain vesting triggers based
on the achievement of certain objectives, the Company applies judgment to estimate the probability and timing of the achievement of those
objectives.  These  estimates  involve  inherent  uncertainties,  and  as  a  result,  if  the  probability  or  timing  of  the  achievement  of  those
objectives change, expense related warrants could be materially different in the future.

Warrants issued to collaboration partners in conjunction with the issuance of common stock are recorded at fair value as a reduction

of additional paid-in capital of the common stock issued.

For warrants issued in connection with financing arrangements the Company allocates the proceeds based on the relative fair value of

the award and other instrument(s).

54

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Goodwill and Indefinite-lived Intangible Assets

Goodwill

Goodwill  is  not  amortized  but  is  reviewed  for  impairment  annually  as  of  October  1,  or  when  events  or  changes  in  the  business
environment indicate that all, or a portion, of the carrying value of the reporting unit may no longer be recoverable. Under this method, we
compare the fair value of our reporting unit to its carrying value. If the fair value is less than the carrying amount, a more detailed analysis
is performed to determine if goodwill is impaired. An impairment loss, if any, is measured as the excess of the carrying value of goodwill
over the fair value of goodwill. We also have the option to first assess qualitative factors to determine whether the existence of events or
circumstances leads us to determine that it is more likely than not (that is, a likelihood of more than 50%) that goodwill is impaired. If we
choose to first assess qualitative factors and it is determined that it is not more likely than not goodwill is impaired, we are not required to
take further action to test for impairment. We also have the option to bypass the qualitative assessment and perform only the quantitative
impairment test, which we may choose to do in some periods but not in others. As the option to perform the qualitative assessment is not a
permanent election, we reassess this option during each annual impairment review.

We determine our reporting unit by identifying the components of our operating segment with similar economic characteristics based
on quantitative and qualitative factors that have discrete financial information available. We determined that we have one reporting unit as
of  October  1,  2016  and  2015,  the  dates  of  our  annual  impairment  reviews.  Based  on  our  annual  impairment  reviews,  we  used  the
quantitative method and determined no adjustment to the carrying value of goodwill would be necessary as the fair value of our reporting
unit significantly exceeded its respective carrying value as of October 1, 2016 and 2015, respectively. If the fair value of our reporting unit
were to be reduced by one-half, the fair value would still significantly exceed the carrying value of the reporting unit at October 1, 2016.
There can be no assurance that future events will not result in an impairment of goodwill.

Indefinite-lived Intangible Assets

Our indefinite-lived intangible assets consist of acquired in-process research and development (“IPR&D”). IPR&D intangible assets
are  considered  indefinite-lived  intangible  assets  until  completion  or  abandonment  of  the  associated  research  and  development  efforts.
IPR&D is not amortized but is reviewed for impairment annually as of October 1, or when events or changes in the business environment
indicate  the  carrying  value  may  be  impaired.  If  the  fair  value  of  the  intangible  asset  is  less  than  the  carrying  amount,  we  perform  a
quantitative test to determine the fair value. The impairment loss, if any, is measured as the excess of the carrying value of the intangible
asset  over  its  fair  value.  We  also  have  the  option  to  first  assess  qualitative  factors  to  determine  whether  the  existence  of  events  or
circumstances  leads  us  to  determine  that  it  is  more  likely  than  not  (that  is,  a  likelihood  of  more  than  50%)  that  our  indefinite-lived
intangible  asset  is  impaired.  If  we  choose  to  first  assess  qualitative  factors  and  it  is  determined  that  it  is  not  more  likely  than  not  our
indefinite-lived intangible asset is impaired, we are not required to take further action to test for impairment. We also have the option to
bypass the qualitative assessment and perform only the quantitative impairment test, which we may choose to do in some periods but not in
others.  As  the  option  to  perform  the  qualitative  assessment  is  not  a  permanent  election,  we  reassess  this  option  during  each  annual
impairment review. During 2016 and 2015, we used the quantitative method and determined the fair value of the indefinite-lived intangible
asset exceeded its carrying value as of October 1, 2016 and 2015.

Significant judgments are inherent in the calculation of fair value. With the assistance of an independent third party, we calculated
the fair value of our IPR&D by using the Multi-Period Excess Earnings Method (the “MPEEM”) which is a form of the income approach.
Under the MPEEM, the fair value of an intangible asset is equal to the present value of the asset’s incremental after-tax cash flows (excess
earnings) remaining after deducting the market rates of return on the estimated value of contributory assets (contributory charge) over its
remaining useful life. This method requires us to make long-term projections of the amount and timing of income and expenses related to
development and commercialization of the acquired intangible asset and assumptions regarding the rate of return on contributory assets, the
weighted average cost of capital and the discount rate for estimated future after-tax cash flows. Specifically, this method took into account
our estimates of future incremental milestone payments that may be achieved upon completion of clinical trial stages, regulatory approval
and sales goals upon commercialization, as well as our expected royalty income based on sales upon commercialization. Projected expenses
are based on our forecasted spend required to complete the development of our IPR&D, which will require the Company to raise further
capital to fund the development. Our projections are estimates subject to change based on several factors including the results of clinical
trials  and  delays  in  regulatory  approval.  The  discount  rate  used  is  commensurate  with  the  uncertainties  associated  with  the  economic
estimates described above and reflects the stage of development, the time and resources needed to complete the development of the product
and the risks of advancement through regulatory approval processes.

55

 
 
 
 
 
 
 
 
 
 
 
 
 
Key assumptions utilized in the fair valuation of our indefinite-lived intangible asset OncoHist are as follows:

· Discount rate – 47.5%
· Weighted average cost of capital – 16.0%
· Estimated aggregate milestone receipts – approximately $300 million
· Royalty rates – 10% of net sales

While  we  believe  reasonable  estimates  and  appropriate  assumptions  were  utilized  to  calculate  the  fair  value  of  OncoHist,  it  is
possible a material change could occur. Use of different estimates and judgments could yield materially different results in our analysis and
could result in materially different asset values or expense.

There can be no assurance that we will be able to successfully develop and complete the acquired IPR&D program and profitably
commercialize the underlying drug candidates before our competitors develop and commercialize similar products, or at all. Moreover, if
the acquired IPR&D program fails or is abandoned during development, then we may not realize the value we have estimated and recorded
in our financial statements on the acquisition date, and we may also not recover the research and development investment made since the
acquisition  date  to  further  develop  that  program.  If  such  circumstances  were  to  occur,  our  future  operating  results  could  be  materially
adversely impacted.

We did not record an impairment charge as a result of our goodwill or indefinite-lived intangible asset impairment tests in 2016 or
2015.  We  will  continue  to  closely  monitor  the  performance  of  our  indefinite-lived  intangible  asset  and  reporting  unit.  If  the  business
experiences adverse changes in our key assumptions and judgments, we will perform an interim goodwill and/or indefinite-lived intangible
asset impairment analysis. There can be no assurance that future events will not result in an impairment of our goodwill or indefinite-lived
intangible asset. As a result of the going concern uncertainty discussed under Liquidity and Capital Resources below, the recoverability and
classification of the Company’s intangible assets and goodwill could be adversely affected.

RESULTS OF OPERATIONS

The table below sets forth the comparison of our historical results of operations for the year ended December 31, 2016 to the year

ended December 31, 2015.

Description
Revenues:
 Milestone revenue
Operating costs and expenses:
 Research and development
 General and administrative
Loss from operations

Revenue

2016

2015

Increase
(Decrease)

Percentage
Change

  $

3,000,000    $

–    $

3,000,000   

43,737,814   
6,692,786   
(47,430,600)   $

3,434,016   
6,388,000   
(9,822,016)   $

40,303,798   
304,786   
(37,608,584)  

  $

– 

1,173.7 
4.8 
382.9 

We recorded $3 million in milestone revenue from Shire for the year ended December 31, 2016 in connection with Shire’s initiation

of the Phase 1/2 clinical trial of SHP656. We did not generate any revenue for the year ended December 31, 2015.

Cost of Revenue

We incurred no cost of revenue for the years ended December 31, 2016 and 2015.

56

 
 
 
 
 
 
 
 
 
 
   
   
   
 
 
 
    
 
    
 
    
 
  
 
 
 
    
 
    
 
    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Research and Development Expense

We advance development of our drug candidates through a combination of conducting our own in-house research and through the use
of contract manufacturing and contract research organizations in order to efficiently manage our resources. Our research and development
expenses for the year ended December 31, 2016 increased by approximately $40.3 million, or 1,173.7%, to approximately $43.7 million
from approximately $3.4 million in the prior year. This increase in research and development expenses was primarily related to increased
costs associated with our in-process research and development (“IPR&D”) activities which were incurred in connection with the immediate
expensing  of  the  XBIO-101  clinical  trial.  Excluding  the  IPR&D  expense,  our  research  and  development  costs  increased  approximately
$804,000,  or  23%,  for  the  year  ended  December  31,  2016  as  compared  to  the  prior  year.  Increases  in  personnel  costs  and  share-based
expense principally associated with warrants issued in 2016 also contributed to the increase.

The table below sets forth the research and development expenses incurred by category of expense for the years ended December 31,

2016 and 2015.

Category of Expense

IPR&D expense
Outside services and Contract Research Organizations
Share-based expense
Personnel costs
Other
Total research and development expense

Year ended December 31,
2015
2016

  $

  $

39,500,000    $
1,845,381   
1,425,995   
721,168   
245,270   
43,737,814    $

– 
1,794,523 
886,805 
491,623 
261,065 
3,434,016 

57

 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
General and Administrative Expense

General  and  administrative  expenses  increased  by  $304,786,  or  4.8%,  to  $6,692,786  for  the  year  ended  December  31,  2016  from
$6,388,000  for  the  prior  year.  The  year-over-year  increase  was  primarily  driven  by  an  increase  in  outside  services  and  contractors  in
connection with our November 2016 public offering and NASDAQ uplisting activities, offset by small reductions in personnel and share-
based payment expense.

Derivative Liability

During  the  year  ended  December  31,  2016,  we  recognized  a  loss  on  issuance  of  hybrid  debt  instruments  of  approximately  $1.7
million  in  other  expense.  The  issuance  loss  was  offset  by  other  gains  of  approximately  $2.1  million  for  the  change  in  fair  value  of  the
compound derivative liability related to the hybrid debt instruments recorded in 2016. The gain recognized primarily related to the final
mark-to-market  immediately  prior  to  conversion  of  the  host  debt  instruments. An  aggregate  of  approximately  $6.4  million  in  loss  was
recognized on the conversion of debt in April and November 2016. During the year ended December 31, 2015, we recognized a loss of
approximately $2.1 million for the change in fair value of the derivative liability related to the hybrid debt instrument issued in 2015. The
2015 change was primarily driven by the change in our stock price from period to period.

Other Income (Expense)

Other expense decreased approximately $150,000, or 64%, to $85,374 for the year ended December 31, 2016 from $235,421 in 2015.
This  decrease  in  other  expense  for  2016  as  compared  to  2015  was  primarily  related  to  decreased  foreign  currency  transaction  expenses
following the change in functional currency of our foreign subsidiaries to the U.S. dollar in April 2015.

Interest Expense

Interest expense increased by approximately $463,000, or 173%, to approximately $730,000 for the year ended December 31, 2016
from  approximately  $267,000  in  2015.  The  increase  in  interest  expense  in  2016  is  primarily  due  to  interest  charges  associated  with  the
amortization of debt discounts recorded in connection with hybrid debt instruments issued in 2016.

Liquidity and Capital Resources

We  incurred  a  net  loss  of  approximately  $54.2  million  for  the  year  ended  December  31,  2016. At  December  31,  2016,  we  had
working capital of approximately $6.5 million and at December 31, 2015, we had a working capital deficit of approximately $3.2 million.
As  of  December  31,  2016,  we  had  an  accumulated  deficit  of  approximately  $142.3  million,  as  compared  to  an  accumulated  deficit  of
approximately $88.1 million as of December 31, 2015. We expect to continue incurring losses for the foreseeable future and will need to
raise additional capital to pursue our business plan and continue as a going concern.

Our  principal  sources  of  liquidity  consists  of  cash.  At  December  31,  2016,  we  had  approximately  $4.0  million  in  cash  and
approximately $1.8 million in accounts payable and accrued expenses collectively. At December 31,  2015,  we  had  approximately  $0.13
million in cash and approximately $3.3 million in accounts payable and accrued expenses collectively. The accounts payable and accrued
expenses,  which  had  increased  during  our  period  of  working  capital  constraints,  were  significantly  reduced  during  the  fourth  quarter  of
2016 using a portion of the proceeds we received our November 2016 public offering.

We have historically relied upon sales of our equity securities to fund our operations. Since 2005, we have raised approximately $60
million  in  proceeds  from  offerings  of  our  common  and  preferred  stock,  including  net  proceeds  of  $8.97  million  from  our  underwritten
public offering in November 2016 and $10 million raised from the sale of shares to Shire in January 2014 in a private placement. We have
also received approximately $13 million from revenue producing activities from 2005 through March 31, 2017, including receipt of a $3
million milestone payment from Shire in January 2017. More than 90% of the milestone revenue we have received to date from a single
customer,  Shire.  We  expect  the  majority  of  our  funding  through  equity  or  equity-linked  instruments  to  continue  as  a  trend  for  the
foreseeable future.

58

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
We estimate that our existing resources and anticipated revenue we will earn in the first half of 2017 will be able to fund our planned
operations, existing debt and contractual commitments through the first half of 2017. This projection is based on our current expectations
regarding current clinical development timelines, projected staffing expenses, working capital requirements, and capital expenditure plans
and  anticipated  revenues.  Given  our  current  working  capital  constraints,  we  have  attempted  to  minimize  cash  commitments  and
expenditures for external research and development and general and administrative services to the greatest extent practicable. We will need
to raise additional working capital in order to fund our future operations.

We  have  no  committed  sources  of  additional  capital.  Our  management  believes  that  we  have  access  to  capital  resources  through
possible  public  or  private  equity  offerings,  debt  financings,  corporate  collaborations  or  other  means,  if  needed;  however,  we  have  not
secured any commitment for new financing at this time. The terms, timing and extent of any future financing will depend upon on several
factors including the achievement of progress in our clinical development programs, our ability to identify and enter into in-licensing or
other strategic arrangements and factors related to financial, economic and market conditions, many of which are beyond our control.

In  accordance  with ASU  No.  2014-15  Presentation  of  Financial  Statements  -  Going  Concern  (subtopic  205-40),  our  management
evaluates whether there are conditions or events, considered in the aggregate, that raise substantial doubt about our ability to continue as a
going  concern  within  one  year  after  the  date  that  the  financial  statements  are  issued.  We  have  incurred  substantial  losses  since  our
inception and we expect to continue to incur operating losses in the near-term. As a result of our recurring losses from operations and need
to raise additional capital, our independent registered public accounting firm included an explanatory paragraph in its report on our audited
financial statements for the year ended December 31, 2016 expressing substantial doubt as to our ability to continue as a going concern. We
will need to raise additional capital in order to sustain our operations.   If we are unable to secure additional funds on a timely basis or on
acceptable terms we may be required to defer, reduce or eliminate significant planned expenditures, restructure, curtail or eliminate some
or  all  of  our  development  programs  or  other  operations,  reduce  general  and  administrative  expenses,  and  delay  or  cease  the  purchase  of
clinical research services, dispose of technology or assets, pursue an acquisition of our company by a third party at a price that may result
in  a  loss  on  investment  for  our  stockholders,  enter  into  arrangements  that  may  require  us  to  relinquish  rights  to  certain  of  our  drug
candidates, technologies or potential markets, file for bankruptcy or cease operations altogether. The recoverability and classification of our
intangible assets and goodwill could also be adversely affected.

We  may  eligible  to  earn  milestone  revenue  under  agreements  with  our  partners  and  in  particular,  our  agreement  with  Shire.  In
January  2017,  we  received  a  $3  million  clinical  development  milestone  payment  from  Shire.  We  may  achieve  a  second  clinical
developmental milestone payment from Shire during 2017. However, even if we achieve this second milestone when expected, we will still
be required to raise additional working capital during 2017 to pursue our business plan. Further, the achievement of these milestones are
contingent  on  positive  outcomes  from  Shire’s  clinical  development  efforts  in  connection  with  its  Factor  VIII  development  program,
SHP656.  Due  to  the  uncertainties  and  risks  inherent  in  the  clinical  development  process,  we  are  unable  to  predict  precisely  when
achievement of these milestones may occur, if ever.

We continue to seek appropriate out-license arrangements for our ErepoXen™ technology but are currently unable to reliably predict
when  we  may  enter  into  an  agreement.  Due  to  the  uncertainties  inherent  in  the  clinical  research  process  and  unknown  future  market
conditions, there can be no assurance our ErepoXen™ technology will lead to any future income.

Cash Flows Used in Operating Activities

Cash flows used in operating activities for the year ended December 31, 2016 totaled approximately $8.8 million. The $8.8 million
includes net operating cash uses of approximately $4.3 million in consulting, legal and other professional service fees, approximately $2.3
million  in  personnel  costs,  including  scientific  staff,  approximately  $1.2  million  in  program-specific  clinical  development  costs,  and
approximately $0.9 million in insurance, office, travel, technology and regulatory and statutory costs.

Cash flows used in operating activities for the year ended December 31, 2015 totaled approximately $5.3 million. The $5.3 million
includes  net  operating  cash  uses  of  approximately  $1.78  million  in  consulting,  legal  and  other  professional  service  fees,  approximately
$1.54 million in salaries and wages, including scientific staff, approximately $1.25 million in program-specific clinical development costs
and approximately $232,000 in rent and utilities expenses.

As of December 31, 2016, there were no material commitments for capital expenditures.

59

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Cash Flows from Investing Activities

Cash flows used in investing activities for the year ended December 31, 2016 included approximately $17,000 for the purchase of

assets consisting of laboratory and computer equipment.

Cash flows provided by investing activities for the year ended December 31, 2015 included $8,000 derived from the disposition of
certain property and equipment during the year, partially offset by approximately $2,000 for the purchase of assets consisting of laboratory
equipment.

Cash Flow from Financing Activities

For the year ended December 31, 2016, we raised approximately $12.7 million and approximately $9.0 million from the issuances of
short-term promissory notes and the public offering, respectively. From the proceeds of the public offering, we repaid approximately $0.75
million of debt liabilities in cash and settled the remaining in non-cash conversion transactions.

For the year ended December 31, 2015, we raised $3.0 million and $0.1 million with the issuances of the SPA Note and a short-term

promissory note, respectively. From the proceeds of the SPA Note, we repaid our $0.1 million short-term promissory note.

Off-Balance Sheet Arrangements

We do not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future material effect on
our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital
resources.

Contractual Obligations

Contractual obligations represent future cash commitments and liabilities under agreements with third parties, and exclude contingent
liabilities for which we cannot reasonably predict future payment. Our contractual obligations result from property leases for office space.
Although we do have obligations for CRO services, the table below excludes potential payments we may be required to make under our
agreements with CROs because timing of payments and actual amounts paid under those agreements may be different depending on the
timing  of  receipt  of  goods  or  services  or  changes  to  agreed-upon  terms  or  amounts  for  some  obligations,  and  those  agreements  are
cancelable upon written notice by the Company and therefore, not long-term liabilities. The contracts also contain variable costs that are
hard  to  predict  as  they  are  based  on  such  things  as  patients  enrolled  and  clinical  trial  sites,  which  can  vary  and,  therefore,  are  also  not
included in the table below. Additionally, the expected timing of payment of the obligations presented below is estimated based on current
information.

The following table represents our contractual obligations as of December 31, 2016, aggregated by type:

    Operating lease obligations
Total

Recent Accounting Standards

Payments Due by Period

Total

  $
  $

235,175    $
235,175    $

Less than 1
year
119,704    $
119,704    $

1 – 3 years    

3 – 5 years

115,471    $
115,471    $

–    $
–    $

More than 5
years

– 
– 

Refer to Note 2, Summary of Significant Accounting Policies, of the accompanying financial statements in Item 8 herein.

ITEM 7A – QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

We are not required to provide the information required by this Item because we are a smaller reporting company.

60

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
 
 
 
 
 
 
 
 
 
 
Item 8 FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

Report of Independent Registered Public Accounting Firm

Consolidated Balance Sheets as of December 31, 2016 and 2015

Consolidated Statements of Comprehensive Loss for the years ended December 31, 2016 and 2015

Consolidated Statements of Changes in Stockholders’ Equity for the years ended December 31, 2016 and 2015

Consolidated Statements of Cash Flows for the years ended December 31, 2016 and 2015

Notes to the Consolidated Financial Statements

F-2

F-3

F-4

F-5

F-6

F-7

F-1

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Audit Committee of the
Board of Directors and Shareholders
of Xenetic Biosciences, Inc.

We have audited the accompanying consolidated balance sheets of Xenetic Biosciences, Inc. (the “Company”) as of December 31, 2016
and 2015, and the related consolidated statements of comprehensive loss, changes in stockholders’ equity and cash flows for the years  then
ended. Our audits also included the financial statement schedule as of and for the years ended December 31, 2016 and 2015 listed in the
index at Item 15. These financial statements and financial statement schedule are the responsibility of the Company’s management. Our
responsibility is to express an opinion on these financial statements and financial statement schedule based on our audits.

We  conducted  our  audits  in  accordance  with  the  standards  of  the  Public  Company Accounting  Oversight  Board  (United  States).    Those
standards  require  that  we  plan  and  perform  the  audit  to  obtain  reasonable  assurance  about  whether  the  financial  statements  are  free  of
material misstatement. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial
reporting.  Our  audit  included  consideration  of  internal  control  over  financial  reporting  as  a  basis  for  designing  audit  procedures  that  are
appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control
over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting
the  amounts  and  disclosures  in  the  financial  statements,  assessing  the  accounting  principles  used  and  significant  estimates  made  by
management, as well as evaluating the overall financial statement presentation.  We believe that our audits provide a reasonable basis for
our opinion.

In  our  opinion,  the  financial  statements  referred  to  above  present  fairly,  in  all  material  respects,  the  consolidated   financial  position  of
Xenetic Biosciences, Inc., as of December 31, 2016 and 2015, and the consolidated results of its operations and its cash flows for the years
then ended in conformity with accounting principles generally accepted in the United States of America. Also, in our opinion, the related
financial statement schedule, when considered in relation to the basic consolidated financial statements taken as a whole presents fairly, in
all material respects, the information set forth therein.

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in
Note  1  to  the  financial  statements,  the  Company  has  had  recurring  net  losses  and  continues  to  experience  negative  cash  flows  from
operations. These conditions raise substantial doubt about its ability to continue as a going concern. Management’s plans regarding those
matters also are described in Note 1. The financial statements do not include any adjustments that might result from the outcome of this
uncertainty.

/s/ Marcum LLP

Marcum llp
Boston, Massachusetts
March 31, 2017

F-2

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
XENETIC BIOSCIENCES, INC.
CONSOLIDATED BALANCE SHEETS

December 31,
2016

December
31, 2015  

 $

4,048,131  $
66,510   
3,000,000   
–   
1,224,009   
8,338,650   

132,229 
66,510 
– 
3,744,517 
247,298 
4,190,554 

42,366   
3,283,379   
9,243,128   
66,342   

62,021 
3,283,379 
9,243,128 
129,306 

 $ 20,973,865  $ 16,908,388 

ASSETS
Current assets:

Cash
Restricted cash
Accounts receivable
Prepayment on acquisition
Prepaid expenses and other
Total current assets

Property and equipment, net
Goodwill
Indefinite-lived intangible assets
Other assets

Total assets

LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities:

Accounts payable
Accrued expenses
Hybrid debt instruments, net of accumulated amortization of $0 and $108,527 at December 31, 2016 and

 $

1,006,903  $ 1,788,521 
1,487,046 

838,888   

2015, respectively
Other current liabilities
Loans due to related parties
Total current liabilities

Deferred tax liability
Other liabilities

Total liabilities

Commitments and contingent liabilities (Note 14)

Stockholders' equity:

Preferred stock, 10,000,000 shares authorized
Series B, $0.001 par value: 2,305,742 and no shares issued and outstanding as of December 31, 2016, and

December 31, 2015, respectively

Series A, $0.001 par value: 970,000 and no shares issued and outstanding as of December 31, 2016, and

December 31, 2015, respectively

Common stock, $0.001 par value; 45,454,546 shares authorized as of December 31, 2016 and 2015;

8,731,029 and 4,909,685 shares issued as of December 31, 2016 and December 31, 2015, respectively;
8,407,144 and 4,585,800 shares outstanding as of December 31, 2016 and December 31, 2015,
respectively

Additional paid in capital
Accumulated deficit
Accumulated other comprehensive income
Treasury stock

Total stockholders' equity

Total liabilities and stockholders' equity

–   
20,205   
–   
1,865,996   

3,652,749 
19,098 
395,000 
7,342,414 

2,918,518   
19,876   

2,918,518 
38,791 

4,804,390    10,299,723 

2,305   

970   

– 

– 

8,730   

4,909 
   163,522,921    99,763,101 
   (142,338,005)   (88,131,899)
253,734 
(5,281,180)
6,608,665 

253,734   
(5,281,180)  
16,169,475   

 $ 20,973,865  $ 16,908,388 

The accompanying notes are an integral part of these consolidated financial statements.

F-3

 
 
 
 
 
  
 
 
 
  
 
 
   
    
  
    
  
  
  
  
  
  
 
  
    
  
  
  
  
  
 
  
    
  
 
  
    
  
  
    
  
  
    
  
  
  
  
  
  
 
  
    
  
  
  
 
  
    
  
  
 
  
    
  
  
    
  
 
  
    
  
  
    
  
  
    
  
  
  
  
  
  
  
 
  
    
  
 
 
 
 
 
 
XENETIC BIOSCIENCES, INC.
CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS

Revenue

Milestones
Total revenues

Operating costs and expenses:
Research and development
General and administrative

Loss from operations

Other income (expense):

Change in fair value of derivative liability
Loss on issuance of hybrid debt instruments
Loss on conversion of debt
Other expense
Interest income
Interest expense
Total other expense

YEAR ENDED DECEMBER 31,

2016

2015

  $

3,000,000    $
3,000,000   

– 
– 

(43,737,814)  
(6,692,786)  
(47,430,600)  

2,125,113   
(1,690,784)  
(6,394,921)  
(85,374)  
32   
(729,572)  
(6,775,506)  

(3,434,016)
(6,388,000)
(9,822,016)

(2,125,117)
(59,612)
– 
(235,421)
1,694 
(266,999)
(2,685,455)

Net loss
Accretion of beneficial conversion feature on convertible preferred stock

Net loss applicable to common stockholders

(54,206,106)  
(4,035,260)  

(12,507,471)
– 

(58,241,366)  

(12,507,471)

Other comprehensive loss from foreign currency translation adjustment

–   

(321,942)

Total comprehensive loss

Basic and diluted loss per share applicable to common stockholders

  $

(54,206,106)   $

(12,829,413)

$

(7.84

)  

$

(2.96

)

Weighted-average shares of common stock outstanding, basic and diluted

7,430,574   

4,223,905 

The accompanying notes are an integral part of these consolidated financial statements.

F-4

 
 
 
 
 
 
 
 
   
 
 
  
 
 
 
 
 
 
 
 
    
 
  
 
 
    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
    
 
  
 
 
    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
 
  
 
 
 
 
 
 
 
 
 
    
 
  
 
 
 
 
 
 
    
 
  
 
 
 
 
 
 
    
 
  
 
 
 
    
 
  
 
 
 
 
    
 
  
 
 
 
 
 
 
 
 
 
XENETIC BIOSCIENCES, INC.
CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY

Preferred Stock

Common Stock

Number
of Shares 

Par
Value
($0.001)  

Number
of Shares 

Par
Value
($0.001)  

Additional
Paid in
Capital

Accumulated
Deficit

Accumulated
Other
Comprehensive
Income (Loss)  

Treasury
Stock  

Total
Stockholders'
Equity

  4,545,213 

$

4,545 

$ 90,806,130 

$

(75,624,428)  

$

575,676 

$ (5,281,180)  

$

10,480,743 

– 
31,139 

333,334 
– 

– 

– 
– 
– 
– 

– 
31 

333 
– 

– 

– 
– 
– 
– 

– 
337,310 

3,744,183 
933,195 

1,609,575 

75,935 
2,256,773 
– 
– 

– 
– 

– 
– 

– 
– 

(12,507,471)  

– 
– 

– 
– 

– 

– 
– 
– 

– 

(321,942)  

– 
– 

– 
– 

– 

– 
– 
– 
– 

– 
337,341 

3,744,516 
933,195 

1,609,575 

75,935 
2,256,773 
(12,507,471)
(321,942)

  4,909,686 

$

4,909 

$ 99,763,101 

$

(88,131,899)  

$

253,734 

$ (5,281,180)  

$

6,608,665 

$

$

– 

– 
– 

– 
– 

– 

– 
– 
– 
– 

– 

– 

– 

– 
– 

– 
– 

– 

– 
– 
– 
– 

– 

– 

– 
– 

– 

– 

– 

Balance as of January 1, 2015

Exercise of stock options
Issuance of common stock
Issuance of common stock in

connection with pending asset
acquisition
Warrant expense
Issuance of warrants in connection
with debt (net of issuance costs
of $16,769)

Settlement of accrued interest in

common stock

Share-based payments
Net loss
Foreign currency translation

Balance as of December 31, 2015 

Issuance of common stock to

vendors

Exchange of common stock for

Series A preferred stock

Warrant expense
Issuance of warrants in connection
with debt (net of issuance costs
of $38,163)

Conversion of notes
Settlement of accrued interest in

common stock

Issuance of common stock in

connection with completion of
asset acquisition

Issuance of warrants in connection

with completion of asset
acquisition

Issuance of Series B preferred

stock in public offering (net of
issuance costs of $319,343)

Issuance of Warrants in public

offering (net of issuance costs of
$210,657)

Record beneficial conversion

feature in connection with public
offering

Acrete beneficial conversion

feature in connection with public
offering

Conversion of Series B preferred

253,630 

254 

1,174,383 

970,000 
– 

970 
– 

(970,000)  

– 

(970)  
– 

– 
1,121,466 

– 
– 

– 

– 
  1,313,132 

– 
1,313 

2,069,673 
12,014,887 

59,904 

60 

237,184 

– 

  3,045,455 

3,045 

34,899,399 

– 

  2,424,242 

2,424 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

– 

119 
– 

– 
– 

853,039 

5,703,577 

3,763,997 

4,035,260 

(4,035,260)  

– 
1,922,215 

– 
– 

– 

– 
– 

– 
– 

– 

– 

– 

– 

– 

– 

– 

– 
– 

– 

(54,206,106)  

– 

– 
– 

– 
– 

– 

– 

– 

– 

– 

– 

– 

– 
– 

– 
– 

– 

– 
– 

– 
– 

– 

– 

– 

– 

– 

– 

– 

– 
– 

– 
– 

1,174,637 

– 
1,121,466 

2,069,673 
12,016,200 

237,244 

34,902,444 

853,039 

5,706,001 

3,763,997 

(4,035,260)

4,035,260 

– 
1,922,215 

– 
(54,206,106)

stock to shares of common stock  

(118,500)  

Share-based payments
Adjust shares in connection with
2014 reverse merger and 2016
reverse split

Net loss

– 

– 
– 

(119)  
– 

118,500 
– 

– 
– 

722 
– 

Balance as of December 31, 2016 

  3,275,742 

$

3,275 

  8,731,029 

$

8,730 

$ 163,522,921 

$ (142,338,005)  

$

253,734 

$ (5,281,180)  

$

16,169,475 

The accompanying notes are an integral part of these consolidated financial statements.

F-5

 
 
 
 
 
 
 
 
 
 
 
  
 
 
  
 
 
 
 
 
 
  
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
  
 
 
  
 
 
  
 
 
  
 
 
  
 
 
  
 
 
  
 
 
  
 
 
 
 
 
 
 
 
 
 
 
  
 
 
  
 
 
  
 
 
  
 
 
  
 
 
  
 
 
  
 
 
  
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
  
 
 
  
 
 
  
 
 
  
 
 
  
 
 
  
 
 
  
 
 
  
 
 
 
 
 
 
 
 
 
 
  
 
 
  
 
 
  
 
 
  
 
 
  
 
 
  
 
 
  
 
 
  
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
  
 
 
  
 
 
  
 
 
  
 
 
  
 
 
  
 
 
  
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
XENETIC BIOSCIENCES, INC.
CONSOLIDATED STATEMENTS OF CASH FLOWS

CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss
Adjustments to reconcile net loss to net cash used in operating activities:

In-process research and development expense
Depreciation
Amortization of hybrid debt instrument discount
Non-cash interest expense
Share-based payments
Warrant expense for services
Vendor share-based payments
Change in fair value of derivative liability
Loss on issuance of hybrid debt instruments
Hybrid debt instrument issuance costs
Loss on conversion of debt
Settlement of accounts payable with common stock
Foreign currency translation
Other non-cash transactions

Changes in operating assets and liabilities:
Accounts receivable
Prepaid expenses and other assets
Accounts payable, accrued expenses and other liabilities

Net cash used in operating activities

CASH FLOWS FROM INVESTING ACTIVITIES:

Purchases of property and equipment
Disposition of property and equipment

Net cash (used in) provided by investing activities

CASH FLOWS FROM FINANCING ACTIVITIES:

Proceeds from issuance of debt
Payments on debt
Proceeds from issuance of units in offering
Payments on loan from related party
Net cash provided by financing activities

Effect of exchange rate change on cash

Net change in cash, excluding restricted cash
Cash at beginning of period

YEAR ENDED DECEMBER 31,

2016

2015

  $

(54,206,106)   $

(12,507,471)

39,500,000   
36,449   
544,480   
174,519   
1,922,215   
1,121,466   
180,971   
(2,125,113)  
1,690,784   
(12,093)  
6,394,921   
243,667   
–   
–   

(3,000,000)  
(234,924)  
(1,018,411)  
(8,787,175)  

(16,793)  
–   
(16,793)  

4,500,000   
(369,958)  
8,969,998   
(380,170)  
12,719,870   

– 
56,115 
108,527 
153,791 
2,201,452 
933,195 
392,661 
2,125,117 
59,612 
(30,933)
– 
– 
369,947 
(127,875)

– 
21,227 
943,909 
(5,300,726)

(1,663)
7,882 
6,219 

3,100,000 
(100,000)
– 
– 
3,000,000 

–   

(80,665)

3,915,902   
132,229   

(2,375,172)
2,507,401 

Cash at end of period

  $

4,048,131    $

132,229 

SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest

  $

15,836    $

592 

SUPPLEMENTAL SCHEDULE OF NON-CASH INVESTING AND FINANCING
ACTIVITIES:
Interest paid in common stock
Purchase of XBIO-101 IPR&D with common stock
Issuance of note in settlement of deferred payroll costs
Reclassification of related party loan principal to accounts payable
Exchange of common stock for Series A preferred stock
Conversion of Series B preferred stock to common stock
Issuance of common stock in connection with pending asset acquisition
Convertible debt paid in common stock
Convertible debt paid in public offering units
Issuance of warrants in connection with debt
Recording of derivative liability in connection with debt

  $
  $
  $
  $
  $
  $
  $
  $
  $
  $
  $

255,607    $
39,500,000    $
369,958    $
14,830    $
970    $
119    $
–    $
7,000,000    $
500,000    $
2,107,836    $
4,120,359    $

75,935 
– 
– 
– 
– 
– 
3,744,517 
– 
– 
1,626,344 
1,419,105 

The accompanying notes are an integral part of these consolidated financial statements.

 
 
 
 
 
 
 
 
   
 
 
 
 
   
 
 
 
 
    
 
  
 
 
    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
 
  
 
 
    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
    
 
  
 
 
    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
 
  
 
 
 
 
 
 
    
 
  
 
 
 
 
 
 
 
 
 
    
 
  
 
 
 
    
 
  
 
 
    
 
  
 
 
 
    
 
  
 
 
    
 
  
 
F-6

 
 
 
XENETIC BIOSCIENCES, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

1.

The Company

Background

Xenetic Biosciences, Inc. (“Xenetic,” the “Company,” “we” or “us”), incorporated in the state of Nevada and based in Lexington,
Massachusetts, is a biopharmaceutical company focused on the discovery, research and development of next-generation biologic drugs and
novel orphan oncology therapeutics. Our 200+ patent portfolio covers next generation biologic drugs and novel oncology therapeutics and
provides protection for our current drug candidates and positions us well for strategic partnership and commercialization opportunities. Our
objective  is  to  leverage  our  portfolio  to  maximize  out-license  opportunities  that  generate  working  capital  to  both  build  incremental
shareholder  value  and  provide  funding  necessary  to  clinically  develop  our  orphan  oncology  drug  candidate  pipeline  through  to  market
launch.

We incorporate our patented and proprietary technologies into a number of drug candidates currently under development either in-
house or with biotechnology and pharmaceutical collaborators in order to create what we believe will be the next-generation biologic drugs
and  therapeutics.  While  we  primarily  focus  on  researching  and  developing  orphan  oncology  drugs,  we  also  have  significant  interests  in
drugs being developed by our collaborators to treat, among other conditions, hemophilia and anemia.

Our  lead  drug  candidate,  XBIO-101  (formerly  known  as  Virexxa),  is  a  small-molecule  immunomodulator  and  interferon  inducer,
which, in preliminary studies, has been shown to increase progesterone receptor (PrR) expression in endometrial tissue. We have exclusive
rights  to  develop  and  commercialize  XBIO-101  worldwide,  except  for  specified  countries  in  the  Commonwealth  of  Independent  States
(CIS), including Russia. XBIO-101 has been granted orphan drug designation by the U.S. Food and Drug Administration (FDA) for the
potential treatment of progesterone receptor negative endometrial cancer in conjunction with progesterone therapy. We plan to commence a
Phase 2 trial for XBIO-101 in the first half of 2017.

Our lead proprietary technology is PolyXen, an enabling platform technology designed for protein drug delivery. It uses the natural
polymer  PSA  to  prolong  the  drug's  half-life  and  potentially  improve  the  stability  of  therapeutic  peptides  and  proteins.  We  believe  this
technology may be used in a variety of drug candidates to enhance the properties of the therapeutic, potentially providing advantages over
competing products.

We are engaged in a strategic exclusive collaboration with Shire plc (formerly Baxalta, Baxter Incorporated and Baxter Healthcare)
with the primary objective of developing a novel series of polysialylated blood coagulation factors, including a next generation factor VIII
hemophilia A treatment. This collaboration relies on our proprietary PolyXen technology to conjugate PSA to therapeutic blood-clotting
factors, with the goal of improving the pharmacokinetic profile and extending the active half-life of these biologic molecules. We granted
Shire a worldwide, exclusive, royalty-bearing license to our proprietary PolyXen technology for use in combination with Shire’s proprietary
molecules in the development of drug candidates designed for the treatment of blood and bleeding disorders. Shire is responsible for the
costs and development of SHP656 (formerly BAX 826), an investigational, extended half-life factor VIII treatment being developed as a
long-acting  therapeutic  for  the  treatment  of  hemophilia.  Shire  filed  a  Clinical  Trial Application  (“CTA”)  for  the  program  in  the  fourth
quarter of 2015 and commenced human clinical trials during the first quarter of 2016. In December 2016, the Company earned a $3 million
milestone payment from Shire related to the advancement of the Phase 1/2 clinical trial of SHP656. Under the terms of the collaboration,
most  recently  amended  in  January  2014,  we  are  eligible  to  receive  additional  regulatory  and  sales  target  payments  for  total  potential
milestone receipts of up to $100 million plus royalties on sales. Shire is one of our significant, long-term stockholders, having most recently
invested $10 million in our Company in January 2014.

All of our drug candidates have arisen from our research activities or those of our collaborators, and are in the development stage.
We  commit  significant  resources  to  our  research  and  development  activities.  None  of  our  drug  candidates  have  yet  received  regulatory
approval for marketing in the U.S. by the FDA or by any applicable agencies in other countries. We are also developing a broad pipeline of
clinical candidates for next generation biologics and novel oncology therapeutics in a number of orphan disease indications. Though the
Company holds a broad IP portfolio, the current focus of our internal development efforts is XBIO-101 and PolyXen, in part due to capital
constraints.

We,  directly  or  indirectly,  through  our  wholly-owned  subsidiary,  Xenetic  U.K.,  and  its  wholly-owned  subsidiaries,  Lipoxen,  Xenetic
Technologies, Inc. and SymbioTec, GmbH, own various U.S. federal trademark registrations and applications, and unregistered trademarks
and service marks, including but not limited to Virexxa®, OncoHist™, PolyXen™, ErepoXen™, ImuXen™, Xemys™, and PulmoXen™.
Altogether, we, directly or indirectly, hold more than 201 patents with 40 in the United States and an additional 161 international patents,
and we have approximately 101 pending patent applications worldwide.

F-7

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
We incorporate our patented and proprietary technologies into a number of drug candidates currently under development either in-
house or with biotechnology and pharmaceutical collaborators in order to create what we believe will be the next-generation of biologic
drugs and therapeutics. While we primarily focus on researching and developing orphan oncology drugs, we also have ownership and other
economic  interests  in  drugs  being  developed  by  our  collaborators  to  treat  hemophilia  and  anemia,  among  other  conditions.  Our  patent
portfolio  spans  four  core  proprietary  technologies  including  two  platforms,  small  molecules  and  biologics.  The  figure  below  depicts  our
current intellectual property, technologies and drug candidates.

Our four proprietary technologies are:

PolyXen

XBIO-101

OncoHist

ImuXen

An enabling biological platform technology designed to extend the circulation in the human body of existing drug
molecules, thereby creating potentially superior next generation drug candidates. PolyXen is based on the concept of
polysialylation and utilizes polysialic acid, or PSA, which is a biopolymer, comprising a chain of sialic acid molecules. PSA
is a natural constituent of the human body, though we obtain our PSA from a bacterial source.
A small molecule therapeutic with the potential to confer sensitivity to hormone therapeutics upon cancer cells that are
otherwise insensitive to such treatments.  XBIO-101 (sodium cridanimod) belongs to a class of low-molecular weight
synthetic interferon inducers. In addition to its immunomodulatory properties, XBIO-101 has been shown to increase levels
of progesterone receptor, or PrR, expression in tumor tissue of patients who are PrR deficient, and thus may restore
sensitivity of non-responsive endometrial cancers to hormonal (e.g., progestin) therapy. Based on preclinical observations,
XBIO-101 may also be therapeutically relevant in other hormone-resistant cancers, such as triple-negative breast cancer.
XBIO-101 has been granted an orphan drug designation by the FDA, for treatment of progesterone receptor negative
endometrial cancer in conjunction with progestin therapy.
A novel therapeutic platform technology that utilizes the properties of modified human histone H1.3 for targeted cell
necrosis or apoptosis (programed cell death), which may enable OncoHist to treat a broad range of cancer indications.
OncoHist, unlike many competing oncology therapies, is based on a molecule occurring naturally in the human body, in the
cell nucleus, and is therefore expected to be better tolerated and less immunogenic than other oncology therapies.
A novel liposomal co-entrapment encapsulation technology designed to maximize both cell and immune system mediated
responses. The technology is based on the co-entrapment of the nominated antigen(s) in a liposomal vesicle. The technology
when applied may create new vaccines and improve the use and efficacy of certain existing human vaccines.

Though the Company holds a broad IP portfolio, the current focus of our internal development efforts is XBIO-101 and PolyXen, in

part due to capital constraints.

Our proprietary technologies may address unmet needs, improve the performance of existing drugs, and create new patentable drug
candidates. All of our drug candidates are in the development stage and none have yet received regulatory approval for marketing in the
U.S. by the FDA or by any applicable agencies in other countries.

Going Concern and Management’s Plan

We  incurred  a  net  loss  of  approximately  $54.2  million  for  the  year  ended  December  31,  2016. At  December  31,  2016,  we  had
working capital of approximately $6.5 million and at December 31, 2015, we had a working capital deficit of approximately $3.2 million.
As  of  December  31,  2016,  we  had  an  accumulated  deficit  of  approximately  $142.3  million,  as  compared  to  an  accumulated  deficit  of
approximately $88.1 million as of December 31, 2015. We expect to continue incurring losses for the foreseeable future and will need to
raise additional capital to pursue our business plan and continue as a going concern.

The  Company  believes  that  it  has  access  to  capital  resources  through  possible  public  or  private  equity  offerings,  debt  financings,
corporate  collaborations  or  other  means,  if  needed;  however,  we  have  not  secured  any  commitment  for  new  financing  at  this  time.  The
terms, timing and extent of any future financing will depend upon on several factors including the achievement of progress in our clinical
development  programs,  our  ability  to  identify  and  enter  into  in-licensing  or  other  strategic  arrangements  and  factors  related  to  financial,
economic and market conditions, many of which are beyond our control.

F-8

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
While these consolidated financial statements have been prepared on a going concern basis, if the Company does not successfully
raise additional working capital, there can be no assurance that the Company will be able to continue its operations and these conditions
raise substantial doubt about its ability to continue as a going concern. The accompanying consolidated financial statements do not include
any adjustments related to the recoverability or classification of asset-carrying amounts or the amounts and classification of liabilities that
may result should the Company be unable to continue as a going concern.

Under such circumstances, the Company would have to further reduce the planned scale of, or possibly suspend, some or all of its
pre-clinical  development  initiatives  and  clinical  trials  delivered  by  external  service  providers.  In  addition,  the  Company  would  have  to
reduce general and administrative expenses, and delay or cease the purchase of clinical research services if and until the Company is able to
obtain additional financing. The recoverability and classification of the Company’s intangible assets and goodwill could also be adversely
affected.

2.

Summary of Significant Accounting Policies

Preparation of Financial Statements

These consolidated financial statements have been prepared on the assumption that the Company will be able to realize its assets and
discharge its liabilities in the normal course of business. This assumption is presently uncertain and contingent upon the Company’s ability
to raise additional working capital. The financial statements do not include any adjustments relating to recoverability and classification of
recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as
a going concern.

Reclassifications

Certain  items  previously  reported  in  specific  financial  statement  captions  have  been  reclassified  to  conform  to  the  current  period
presentation, including vendor share-based payments of $392,661 in the statements of cash flows. Such reclassifications do not materially
impact previously reported net losses, total assets, liabilities or stockholders’ equity (deficit).

Principles of Consolidation

The  consolidated  financial  statements  of  the  Company  include  the  accounts  of  Xenetic  UK  and  its  wholly  owned  subsidiaries:
Lipoxen  Technologies  Limited  (“Lipoxen”),  Xenetic  Bioscience,  Incorporated,  and  SymbioTec  GmbH  (“SymbioTec”).  All  material
intercompany balances and transactions have been eliminated in consolidation.

Use of Estimates

The consolidated financial statements and accompanying notes are prepared in accordance with U.S. generally accepted accounting
principles  (“U.S.  GAAP”).  The  preparation  of  the  financial  statements  in  accordance  with  U.S.  GAAP  requires  management  to  make
estimates,  judgments  and  assumptions  that  affect  the  reported  amounts  of  assets  and  liabilities,  the  reported  amounts  of  revenue  and
expenses in the financial statements and disclosures in the accompanying notes. Actual results and outcomes may differ materially from
management’s estimates, judgments and assumptions.

Change in Accounting Principle

During the second quarter of 2015, the Company elected to apply pushdown accounting to the Company’s acquisition of SymbioTec
that occurred in 2012. Pushdown accounting refers to the use of the acquirer’s basis in the preparation of the acquiree’s separate financial
statements  as  the  new  basis  of  accounting  for  the  acquiree. Application  of  pushdown  accounting  is  treated  as  a  change  in  accounting
principle  and  was  applied  retrospectively  to  the  Company’s  consolidated  financial  statements.  This  change  resulted  in  no  impact  to  the
consolidated financial statements for the year ended December 31, 2015.

F-9

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Functional Currency Change

Effective April 1, 2015, the functional currency of the Company’s foreign subsidiaries changed from the British Pound Sterling to
the United States (“U.S.”) dollar. The changes in the economic facts and circumstances that caused the functional currency to change to
that of the parent company include: the closing of the Company’s last office outside of the U.S. during the first quarter of 2015, a shift of
financial dependence of the subsidiaries to the parent and the growth of the Company’s operations in U.S. dollar-denominated expenses.
The  Company  translated  assets  and  liabilities  of  these  foreign  subsidiaries  at  the  exchange  rate  in  effect  at  the  balance  sheet  date  and
included accumulated net translation adjustments in equity as a component of accumulated other comprehensive income (loss). The change
in functional currency is applied on a prospective basis. Therefore, any gains and losses that were previously recorded in accumulated other
comprehensive income (loss) remain unchanged through March 31, 2015. Foreign currency transaction gains and losses are the result of
exchange rate changes on transactions denominated in currencies other than the functional currency. The remeasurement of those foreign
currency transactions is included in determining net income or loss for the period of exchange.

Foreign Currency Translation

The reporting and functional currency of the Company, including its subsidiaries, is U.S. dollars. During the years ended December
31, 2016 and 2015, the Company had operations in the U.S., United Kingdom (“U.K.”) and Germany. Through March 31, 2015, assets and
liabilities  of  foreign  operations  were  translated  to  U.S.  dollars  at  the  exchange  rate  in  effect  at  the  balance  sheet  date  and  revenue  and
expenses  at  the  average  exchange  rate  for  the  period.  Gains  and  losses  from  the  translation  of  the  consolidated  financial  statements  of
foreign subsidiaries into U.S. dollars were included in stockholders’ equity as a component of accumulated other comprehensive income
(loss).  The  Company  did  not  record  tax  provisions  or  benefits  for  the  net  changes  in  foreign  currency  translation  adjustments,  as  the
Company intends to permanently reinvest undistributed earnings in its foreign subsidiaries. Following the change in the functional currency
of  the  Company’s  foreign  subsidiaries  to  the  U.S.  dollar  on April  1,  2015,  it  is  no  longer  necessary  to  record  gains  and  losses  from  the
translation of the consolidated financial statements of foreign subsidiaries from a foreign functional currency into the reporting currency.

Realized  and  unrealized  gains  and  losses  resulting  from  foreign  currency  transactions  arising  from  exchange  rate  fluctuations  on
balances denominated in currencies other than the functional currencies, are recognized in “Other income (expense)” in the consolidated
statements of comprehensive loss. Monetary assets and liabilities that are denominated in a currency other than the functional currency are
re-measured  to  the  functional  currency  using  the  exchange  rate  at  the  balance  sheet  date  and  gains  or  losses  are  recorded  in  the
consolidated statements of comprehensive loss.

Correction of Identified Errors

During the second quarter of 2015, the Company identified an error in the consolidated financial statements related to the accounting
for foreign currency matters. One of the Company’s subsidiary’s functional currency had been incorrectly designated as the Euro instead of
British Pound Sterling during the period January 1, 2013 through March 31, 2015. As a result, certain applicable financial results of this
entity  were  being  translated  to  the  reporting  currency  when  they  should  have  been  first  remeasured  into  the  functional  currency.  In
addition, the Company identified an error in the consolidated financial statements related to the pushdown accounting of that subsidiary.
The  new  basis  of  accounting  of  the  acquired  entity  formed  as  a  result  of  the  acquisition  was  not  first  remeasured  into  the  functional
currency before being translated to the reporting currency.

The correction of the errors identified above resulted in the recognition of foreign currency net gains and foreign currency translation
net losses. We concluded that these adjustments were not material to the Company’s financial position or results of operations for any of
the prior periods presented. Therefore, we recognized the cumulative impact during the year ended December 31, 2015, which resulted in a
net gain in other income (expense) in the consolidated statement of comprehensive loss of $0.24 million for the year ended December 31,
2015 and a cumulative impact in accumulated other comprehensive income (loss) in the consolidated balance sheet of $0.31 million as of
December 31, 2015.

Fair Value of Financial Instruments

The Company applies the following fair value hierarchy, which prioritizes the inputs used to measure fair value into three levels and
bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement.
Level 1 inputs are quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the
measurement date. Level 2 utilizes quoted market prices in markets that are not active, broker or dealer quotations, or alternative pricing
sources with reasonable levels of price transparency. Level 3 inputs are unobservable inputs for the asset or liability in which there is little,
if  any,  market  activity  for  the  asset  or  liability  at  the  measurement  date.  See  Note  9,  Fair  Value  Measurements,  for  discussion  of  the
Company’s fair value measurements.

F-10

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Cash and Cash Equivalents

The  Company  considers  all  highly  liquid  investments  with  maturities  of  90  days  or  less  from  the  date  of  purchase  to  be  cash
equivalents. Investments with original maturities of greater than 90 days from the date of purchase but less than one year from the balance
sheet date are classified as short-term investments, while investments with maturities of one year or beyond from the balance sheet date are
classified as long-term investments. Management determines the appropriate classification of its cash equivalents and investment securities
at the time of purchase and re-evaluates such determination as of each balance sheet date.

Restricted Cash

As  of  December  31,  2016  and  2015,  restricted  cash  represents  a  certificate  of  deposit  that  matures  annually,  and  secures  the
Company’s  outstanding  letter  of  credit  of  approximately  $66,000  for  the  operating  lease  for  office  and  laboratory  space  in  Lexington,
Massachusetts. The letter of credit is required to be maintained through the term of the lease, which expires in January 2019.

Concentration of Credit Risk

Financial  instruments  that  subject  the  Company  to  concentrations  of  credit  risk  include  cash  and  cash  equivalents.  The  Company
maintains cash and cash equivalents with various major financial institutions. The Company performs periodic evaluations of the relative
credit standing of these financial institutions and limits the amount of credit exposure with any one institution.

Property and Equipment

The  Company  records  property  and  equipment  at  cost  less  accumulated  depreciation.  Expenditures  for  major  renewals  and
improvements  which  extend  the  life  or  usefulness  of  the  asset  are  capitalized.  Items  of  an  ordinary  repair  or  maintenance  nature  are
charged directly to operating expense as incurred. The Company calculates depreciation using the straight-line method over the estimated
useful lives of the assets:

    Asset Classification
    Laboratory equipment
    Office and computer equipment
    Leasehold improvements
    Furniture and fixtures

Estimated Useful Life

  3 years
  3 years
  5 years or the remaining term of the lease, if shorter
  5 years

The Company eliminates the cost of assets retired or otherwise disposed of, along with the corresponding accumulated depreciation,

from the related accounts, and the resulting gain or loss is reflected in the results of operations.

Indefinite-Lived Intangible Assets

Acquired  indefinite-lived  intangible  assets  consist  of  In-Process  Research  and  Development  (“IPR&D”)  related  to  the  Company’s
business combination with SymbioTec, which was recorded at fair value on the acquisition date. IPR&D intangible assets are considered
indefinite-lived  intangible  assets  until  completion  or  abandonment  of  the  associated  research  and  development  efforts.  Substantial
additional research and development may be required before the Company’s IPR&D reaches technological feasibility. Upon completion of
the IPR&D project, the IPR&D assets will be amortized over their estimated useful lives.

The  Company  assesses  intangible  assets  with  indefinite  lives  for  impairment  at  least  annually  as  of  October  1,  or  when  events  or
changes in the business environment indicate the carrying value may not be fully recoverable. The Company also has the option to first
assess  qualitative  factors  to  determine  whether  the  existence  of  events  or circumstances  leads  to  the  determination  that  it  is  more  likely
than  not  (that  is,  a  likelihood  of  more  than  50%)  that  the  acquired  IPR&D  is  impaired.  If  the  Company  chooses  to  first  assess  the
qualitative factors and it is determined that it is not more likely than not acquired IPR&D is impaired, the Company is not required to take
further  action  to  test  for  impairment.  The  Company  also  has  the  option  to  bypass  the  qualitative  assessment  and  perform  only  the
quantitative impairment test, which the Company may choose to perform in some periods but not in others.

F-11

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
No impairment was recorded during the years ended December 31, 2016 and 2015.

Goodwill

Goodwill is comprised of the purchase price of business combinations in excess of the fair value assigned at acquisition to the net
tangible  and  identifiable  intangible  assets  acquired.  Goodwill  is  not  amortized.  The  Company  assesses  goodwill  for  impairment  at  least
annually, or when events or changes in the business environment indicate the carrying value may not be fully recoverable. The Company
also  has  the  option  to  first  assess  qualitative  factors  to  determine  whether  the  existence  of  events  or  circumstances  leads  to  the
determination that it is more likely than not (that is, a likelihood of more than 50%) that goodwill is impaired. If the Company chooses to
first assess qualitative factors and it is determined that it is not more likely than not goodwill is impaired, the Company is not required to
take  further  action  to  test  for  impairment.  The  Company  also  has  the  option  to  bypass  the  qualitative  assessment  and  perform  only  the
quantitative impairment test, which the Company may choose to do in some periods but not in others. The Company performs its annual
impairment review as of October 1.

No impairment was recorded during the years ended December 31, 2016 and 2015.

Impairment of Long-Lived Assets

The Company reviews long-lived assets to be held and used, including property and equipment, for impairment whenever events or
changes in circumstances indicate that the carrying amount of the assets or asset group may not be fully recoverable. No such impairments
were recorded during the years ended December 31, 2016 and 2015.

Evaluation  of  recoverability  is  based  on  an  estimate  of  undiscounted  future  cash  flows  resulting  from  the  use  of  the  asset  or  asset
group and its eventual disposition. Impairment, if any, is calculated as the amount by which an asset’s carrying value exceeds its fair value,
typically using discounted cash flows to determine fair value.

Embedded Derivatives Related to Debt Instruments

Embedded derivatives that are required to be bifurcated from their host contract are evaluated and valued separately from the host
contract (i.e., the debt instrument). Features of the Company’s debt instrument that meet the definition of a derivative and the criteria for
separate accounting include the conversion feature and certain put options.

The  fair  value  of  each  embedded  derivative  is  valued  independently  using  a  “with-and-without”  method.    The  “with-and-without”
methodology  involves  valuing  the  whole  instrument  on  an  as-is  basis  and  then  valuing  the  instrument  without  the  individual  embedded
derivative.  The  difference  between  the  entire  instrument  with  all  of  the  embedded  derivatives  compared  to  the  instrument  without  the
individual embedded derivative is the fair value of that individual derivative. The embedded derivatives are settled when the underlying
debt  instrument  is  settled.  Therefore,  there  are  three  possible  settlement  mechanisms:  the  debt  instrument  can  be  converted  into  equity,
repaid early, or held to maturity.

Embedded  derivatives  are  valued  individually  and  recorded  as  a  compound  derivative.  The  compound  derivative  is  presented
together  with  the  host  debt  instrument  and  the  related  debt  discount  on  a  combined  basis.  Changes  in  the  estimated  fair  value  of  the
bifurcated  embedded  derivatives  are  reported  as  gains  and  losses  in  the  consolidated  statement  of  comprehensive  loss  each  reporting
period.

Revenue Recognition

The Company enters into supply, license and collaboration arrangements with pharmaceutical and biotechnology partners, some of
which include royalty agreements based on potential net sales of approved commercial pharmaceutical products. The Company recognizes
revenue when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) delivery (or passage of title) has
occurred or services have been rendered, (iii) the seller’s price to the buyer is fixed or determinable, and (iv) collectability is reasonably
assured.

The terms of the Company’s license agreements include delivery of an IP license to a collaboration partner. The Company may be
compensated  under  license  arrangements  through  a  combination  of  non-refundable  upfront  payments,  development  and  regulatory
milestone  payments  and  royalty  payments  on  future  product  sales  by  partners.  Non-refundable  upfront  payments  and  development  and
regulatory milestone payments received by the Company in license and collaboration arrangements that include future obligations, such as
supply  obligations,  are  recognized  ratably  over  the  Company’s  expected  performance  period  under  each  respective  arrangement.  The
Company makes its best estimate of the period over which the Company expects to fulfil the Company’s performance obligations, which
may  include  technology  transfer  assistance,  research  activities,  clinical  development  activities,  and  manufacturing  activities  from
development  through  the  commercialization  of  the  product.  Given  the  uncertainties  of  these  collaboration  arrangements,  significant
judgment is required to determine the duration of the performance period. Non-refundable upfront license fees received, whereby continued
performance  or  future  obligations  are  considered  inconsequential  or  perfunctory  to  the  relevant  licensed  technology,  are  recognized  as
revenue upon delivery of the technology.

F-12

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The Company expects to recognize royalty revenue in the period of sale, based on the underlying contract terms, provided that the
reported sales are reliably measurable and the Company has no remaining performance obligations, assuming all other revenue recognition
criteria are met.

Reimbursements  for  research  and  development  services  completed  by  the  Company  related  to  the  collaboration  agreements  are

recognized in operations as revenue on a gross basis.

The Company’s license and collaboration agreements with certain collaboration partners could also provide for future payments to
the Company based solely upon the performance of the respective collaboration partner in consideration of deadline extensions or upon the
achievement of specified sales volumes of approved drugs. For such payments, the Company expects to recognize the payments as revenue
when earned under the applicable contract terms on a performance basis or ratably over the term of the agreement. These payments may
also  be  recognized  as  revenue  when  continued  performance  or  future  obligations  by  the  Company  are  considered  inconsequential  or
perfunctory.

See also Note 4, Significant Strategic Drug Development Collaborations – Related Parties.

Research and Development Expenses

Research  and  development  expenses  consist  of  expenses  incurred  in  performing  research  and  development  activities,  including
compensation and benefits, facilities expenses, overhead expenses, clinical trial and related clinical manufacturing expenses, fees paid to
clinical research organizations and clinical manufacturing organizations and other outside expenses. The Company expenses research and
development costs as incurred. The Company expenses upfront, non-refundable payments made for research and development services as
obligations  are  incurred.  The  value  ascribed  to  intangible  assets  acquired  but  which  have  not  met  capitalization  criteria  is  expensed  as
research and development at the time of acquisition.

Share-based Payments

Stock options

The  Company  grants  share-based  payments  in  the  form  of  options  to  employees  and  non-employees,  Joint  Share  Ownership  Plan

(“JSOP”) awards to employees, as well as agreements to issue common stock in exchange for services provided by non-employees.

Stock  option  compensation  expenses  are  based  on  the  fair  value  of  the  option  calculated  using  the  Black-Scholes  option  pricing
model. Determining the appropriate fair value model and related assumptions requires judgment, including estimating share price volatility
and  expected  terms  of  the  awards.  The  expected  volatility  rates  are  estimated  based  on  the  actual  volatility  of  the  Company  and  of
comparable public companies over the expected term of the option. The expected terms represent the time that options are expected to be
outstanding. The Company estimates forfeitures at the time of grant and revises those estimates in subsequent periods if actual forfeitures
differ from those estimates. The Company has not paid dividends and does not anticipate paying cash dividends in the foreseeable future
and, accordingly, uses an expected dividend yield of zero. The risk-free interest rate is based on the rate of US Treasury securities with
maturities consistent with the estimated expected term of the awards. Upon exercise, stock options are redeemed for newly issued shares of
common stock.

For employee options that vest based solely on service conditions, the fair value measurement date is generally on the date of grant
and the related compensation expense, less expense for expected forfeitures, is recognized on a straight-line basis over the requisite vesting
period of the awards.

For non-employee options, the fair value measurement date is the earlier of the date the performance of services is complete or the
date the performance commitment has been reached. The Company generally determines that the fair value of the stock options is more
reliably measurable than the fair value of the services received. Compensation expense related to stock options granted to non-employees
that vest based solely on service conditions is subject to re-measurement at each reporting period until the options vest and is recognized on
a straight-line basis over the requisite vesting period of the awards.

F-13

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Common stock awards

The Company grants common stock awards to non-employees in exchange for services provided.  The  Company  measures  the  fair
value  of  these  awards  using  the  fair  value  of  the  services  provided  or  the  fair  value  of  the  awards  granted,  whichever  is  more  reliably
measurable. The fair value measurement date of these awards is generally the date the performance of services is complete. The fair value
of the awards is recognized on a straight-line basis as services are rendered. The share-based payments related to common stock awards for
the settlement of services provided by non-employees is recorded on the consolidated statement of comprehensive loss in the same manner
and charged to the same account as if such settlements had been made in cash.

Warrants

In connection with certain financing, consulting and collaboration arrangements, the Company issues warrants to purchase shares of
its common stock. The outstanding warrants are standalone instruments that are not puttable or mandatorily redeemable by the holder and
are classified as equity awards. The Company measures the fair value of the awards using the Black-Scholes option pricing model as of the
measurement date. Warrants issued to collaboration partners in conjunction with the issuance of common stock are initially recorded at fair
value as a reduction in additional paid-in capital of the common stock issued. All other warrants are recorded at fair value as expense over
the  requisite  service  period  or  at  the  date  of  issuance,  if  there  is  not  a  service  period.  Warrants  granted  in  connection  with  ongoing
arrangements are more fully described in Note 11, Stockholders’ Equity.

Income Taxes

The  Company  accounts  for  income  taxes  using  the  liability  method.  Under  this  method,  deferred  tax  assets  and  liabilities  are
determined based on temporary differences resulting from the different treatment of items for tax and financial reporting purposes. Deferred
tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary
differences  are  expected  to  reverse. Additionally,  the  Company  must  assess  the  likelihood  that  deferred  tax  assets  will  be  recovered  as
deductions from future taxable income. The Company evaluates the recoverability of its deferred tax assets on a quarterly basis.

Basic and Diluted Net Loss per Share

The Company computes basic net loss per share by dividing net loss attributable to common stockholders by the weighted-average
number  of  shares  of  common  stock  outstanding  during  the  period.  The  Company  computes  diluted  net  loss  per  share  after  giving
consideration to the dilutive effect of stock options that are outstanding during the period, except where such non-participating securities
would  be  anti-dilutive.  The  Company’s  JSOP  awards,  prior  to  exercise,  are  considered  treasury  shares  by  the  Company  and  thus  do  not
impact the Company’s net loss per share calculation. As of December 31, 2016 and 2015, there were 323,885 JSOP awards issued.

Basic and diluted net loss per share are the same for the years ended December 31, 2016 and 2015 as the Company was in a net loss
position. Potentially dilutive non-participating securities have not been included in the calculations of diluted net loss per share, as their
inclusion  would  be  anti-dilutive. As  of  December  31,  2016  and  2015,  approximately  1.7  million  and  0.36  million  potentially  dilutive
securities were deemed anti-dilutive.

Segment Information

Operating segments are identified as components of an enterprise about which separate discrete financial information is available for
evaluation by the chief operating decision maker, who is the Company’s Chief Executive Officer, in making decisions on how to allocate
resources and assess performance. The Company views its operations and manages its business in one operating segment.

F-14

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Operating Leases

The Company leases an administrative and laboratory facility under an operating lease. Lease agreements may include rent holidays,
rent escalation clauses and tenant improvement allowances. The Company recognizes scheduled rent increases on a straight-line basis over
the lease term beginning with the date the Company takes possession of the leased space.

Acquisitions

The  Company  has  a  history  of  engaging  in  acquisition  transactions  that  require  the  Company  to  evaluate  whether  the  transaction
meets the criteria of a business combination and, in some cases, whether it meets the definition of a reverse merger. If the transaction does
not meet the business combination requirements, the transaction is accounted for as an asset acquisition or recapitalization and no goodwill
is recognized. If the acquisition meets the definition of a business combination, the Company allocates the purchase price, including any
contingent consideration, to the assets acquired and the liabilities assumed at their estimated fair values as of the date of the acquisition
with any excess of the purchase price paid over the estimated fair value of net assets acquired recorded as goodwill. The fair value of the
assets  acquired  and  liabilities  assumed  is  typically  determined  by  using  either  estimates  of  replacement  costs  or  discounted  cash  flow
valuation methods.

When determining the fair value of tangible assets acquired, the Company estimates the cost to replace the asset with a new asset,
taking  into  consideration  such  factors  as  age,  condition  and  the  economic  useful  life  of  the  asset.  When  determining  the  fair  value  of
intangible assets acquired, the Company uses judgment to estimate the applicable discount rate, growth rates and the timing and amount of
future cash flows. The fair value of assets acquired and liabilities assumed is typically determined using the assistance of an independent
third party specialist.

Business combination related costs are expensed in the period in which the costs are incurred and the services are received. Asset

acquisition related costs are generally capitalized as a component of cost of the assets acquired.

Recent Accounting Standards

In  January  2017,  the  Financial Accounting  Standard  Board  (the  “FASB”)  issued Accounting  Standards  Update  (ASU)  2017-04:
Intangibles — Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment  (“ASU 2017-04”), which removes Step 2
from  the  goodwill  impairment  test.  It  is  effective  for annual  and  interim  periods  beginning  after  December  15,  2019.  Early  adoption  is
permitted  for  interim  or  annual  goodwill  impairment  test  performed  with  a  measurement  date  after  January  1,  2017.  The  Company  is
currently evaluating the impact of this new standard.

In November 2016, the FASB issued ASU 2016-18,  Statement of Cash Flows (Topic 230): Restricted Cash  (“ASU  2016-18”)  that
changes  the  presentation  of  restricted  cash  and  cash  equivalents  on  the  statement  of  cash  flows.  Restricted  cash  and  restricted  cash
equivalents  will  be  included  with  cash  and  cash  equivalents  when  reconciling  the  beginning-of-period  and  end-of-period  total  amounts
shown on the statement of cash flows. This amendment is effective for the Company in the fiscal year beginning after December 15, 2017,
but early adoption is permissible. The Company is currently evaluating the impact of this new standard.

In March 2016, the FASB issued ASU 2016-06,  Derivatives and Hedging (Topic 815) (“ASU 2016-06”). ASU 2016-06 clarifies the
requirements  for  assessing  whether  contingent  call  or  put  options  that  can  accelerate  the  payment  of  principal  on  debt  instruments  are
clearly and closely related to their debt hosts. This guidance is effective for annual reporting periods beginning after December 15, 2016,
including interim periods within those annual periods. Early application is permitted. The Company is currently evaluating the impact of
this new standard.

In March 2016, the FASB issued ASU 2016-09,  Compensation – Stock Compensation (Topic 718) (“ASU 2016-09”). ASU 2016-09
simplifies  several  aspects  of  employee  share-based  payment  accounting,  including  income  tax  consequences,  classification  of  awards  as
either equity or liabilities, and classification on the statement of cash flows. This guidance will become effective for us beginning in the
first quarter of 2017. Early adoption is permitted. The Company is currently evaluating the impact of this standard.

F-15

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
In February 2016, FASB issued ASU 2016-02,  Leases (Topic 842) (“ASU 2016-02”). ASU 2016-02 will require lessees to recognize
a lease liability and a right-of-use asset for all leases, with the exception of short-term leases, at the commencement date. This guidance is
effective  for  annual  reporting  periods  beginning  after  December  15,  2018,  including  interim  periods  within  those  annual  periods.  Early
application is permitted. The Company is currently evaluating the impact of this new standard.

In August 2014, the FASB issued ASU 2014-15,  Presentation of Financial Statements – Going Concern (Subtopic 205-40) (“ASU
2014-15”). ASU 2014-15 defines management’s responsibility to evaluate whether there is substantial doubt about an organization’s ability
to continue as a going concern and provides guidance on the related footnote disclosures. This guidance is effective for annual reporting
periods  beginning  after  December  15,  2016,  and  interim  periods  within  annual  periods  beginning  after  December  15,  2016.  Early
application is permitted. The Company is currently evaluating the impact of this new standard.

In May 2014, the FASB issued ASU 2014-09,  Revenue from Contracts with Customers (Topic 606)  (“ASU 2014-09”). ASU 2014-09
supersedes  the  revenue  recognition  requirements  in Accounting  Standards  Codification  (“ASC”)  Topic  605,  Revenue  Recognition,  and
most  industry-specific  guidance.  The  core  principle  of  the  guidance  is  that  an  entity  should  recognize  revenue  to  depict  the  transfer  of
promised  goods  or  services  to  customers  in  an  amount  that  reflects  the  consideration  to  which  the  entity  expects  to  be  entitled  to  in
exchange  for  those  goods  or  services.  In August  2015,  the  FASB  issued ASU  2015-15,  Revenue  from  Contracts  with  Customers  (Topic
606): Deferral of the Effective Date, which defers the effective date of ASU 2014-09 for all entities by one year. This guidance is currently
effective  for  annual  reporting  periods  beginning  after  December  15,  2017,  including  interim  periods  within  that  reporting  period,  under
either full or modified retrospective approach. Early application is permitted as of annual reporting periods beginning after December 15,
2016. The Company is currently evaluating the impact of this new standard on its revenue recognition policy.

The Company has considered other recent accounting standards and concluded that they are either not applicable to the business, or

that no material effect is expected on the consolidated financial statements as a result of future adoption.

3.

Acquisitions

2015 Asset Purchase and Financing Agreement

In  November  2015,  the  Company  entered  into  an  Asset  Purchase  Agreement  (the  “APA”)  with  OJSC  Pharmsynthez
(“Pharmsynthez”)  and AS  Kevelt  (“Kevelt”),  a  wholly  owned  subsidiary  of  Pharmsynthez,  providing  for  up  to  $10  million  in  financing
proceeds beginning with the issuance of a minimum of a $3.5 million 10% Senior Secured Collateralized Convertible Promissory Note (the
“APA Note”) and included the transfer to the Company of certain intellectual property rights with respect to XBIO-101 in exchange for,
among other conditions, approximately 3.0 million shares of the Company’s common stock. The APA also provided for the issuance of
certain warrants covering up to half the amount of the APA Note. During the year ended December 31, 2016, the Company issued $4.5
million  of  convertible  debt  as  well  as  the  associated  warrants,  both  in  connection  with  the  APA  Note.  The  convertible  debt  and  its
embedded debt-like features were recorded in the consolidated balance sheet within current liabilities as a hybrid debt instrument.

On April 29, 2016, the Company closed on the APA with an effective date of April 27, 2016, acquiring certain intellectual property
rights with respect to the immunomodulator product XBIO-101 held by Kevelt and grant of the worldwide right to develop, market and
license XBIO-101 for certain uses.

In connection with the closing of the APA, the Company issued 3,045,455 shares of its common stock to Pharmsynthez. In addition,
Pharmsynthez converted all convertible notes (in the principal amount of $6.5 million, which included $3 million of notes issued in July
2015, plus accrued interest of approximately $300,000), issued by the Company to Pharmsynthez in 2015 and 2016. The conversion rate as
set  forth  in  the  notes  was  $4.95  per  share.  As  such,  the  Company  issued  to  Pharmsynthez  1,373,036  shares  of  its  common  stock  in
connection with conversion of the convertible notes, which amount, together with the 3,045,455 shares of common stock in connection with
the  closing  of  the  Asset  Purchase  Agreement,  resulted  in  an  aggregate  of  4,418,491  new  shares  of  common  stock  being  issued  to
Pharmsynthez.

Following  the  note  conversion  in April  2016  and  leading  up  to  our  public  offering  in  November  2016,  the  Company  issued  an
additional  $1  million  in  bridge  note  financing  (see  Note  8, Hybrid  Debt  Instruments),  leaving  $5.5  million  of  the  original  $10  million
commitment. On November 7, 2016, Pharmsynthez purchased $5.5 million units in connection with the Company’s public offering thus
completing its financing commitment under the APA. See Note 11, Stockholders’ Equity, for discussion of the public offering.

F-16

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
4.

Significant Strategic Drug Development Collaborations – Related Parties

Shire plc

In  August  2005,  the  Company  entered  into  an  exclusive  research,  development,  license  and  supply  agreement  with  Shire  plc,
(“Shire”), formerly Baxalta Incorporated (a spinoff of the biopharmaceuticals business from Baxter Healthcare SA and Baxter Healthcare
Corporation),  to  develop  products  with  an  extended  half-life  of  certain  proteins  and  molecules  using  the  Company’s  patent  protected
PolyXen technology wherebyPSA is conjugated with Shire’s proprietary molecule(s) to create a new generation of drugs to treat the failure
of  blood  to  coagulate  in  the  therapeutic  treatment  of  blood  and  bleeding  disorders,  such  as  hemophilia.  The  lead  candidate  in  this
collaboration is a longer-acting form of a recombinant Factor VIII (“rFVIII”) protein.

The agreement has been amended several times since 2005, most recently in January 2014. The January 2014 amendment provides
for  increased  future  development,  regulatory,  sales  and  deadline  extension  receipts,  restructured  target  deadlines  and  royalty  receipts  on
potential net sales. Under the agreement with Shire, as amended, the Company is entitled to up to $100 million in potential development,
regulatory,  sales  and  deadline  extension  receipts,  which  are  contingent  on  the  performance  of  Shire  achieving  certain  milestones.  The
Company is also entitled to royalties on potential net sales varying by country of sale. The Company’s right to receive these royalties in any
particular country will expire upon the later of ten years after the first commercial sale of the product in that country or the expiration of
patent  rights  in  that  particular  country.  In  connection  with  this  amendment,  Shire  also  made  a  $10  million  equity  investment  in  the
Company in exchange for 324,097 shares of the Company’s common stock during January 2014.

Through December 31, 2016, the Company and Shire continued to engage in research and development activities with no resultant
commercial  products.  Currently  the  primary  focus  of  the  collaboration  agreement  is  the  development  of  Shire’s  drug  candidate  SHP656
which  has  the  stated  goal  to  introduce  an  innovative  FVIII  protein  that  can  significantly  prolong  the  circulating  half-life  of  the  FVIII
protein, with the objective of providing a once weekly treatment or reaching higher trough activity levels for greater efficacy. In December
2016, Shire reached a milestone of its Phase 1/2 clinical trial for the treatment of hemophilia with SHP656, triggering a $3 million payment
to be paid to the Company. The Company determined the milestone to be non-substantive because all significant performance obligations
to  achieve  the  contingent  payments  were  the  responsibility  of  Shire  with  only  negligible  amount  by  the  Company  of  effort  to  fulfil  its
obligations, specifically assistance on a research committee. As the amount allocable to the remaining performance period was negligible,
the Company recognized the full $3 million in milestone revenue in connection with this collaboration during the year ended December 31,
2016. There were no associated revenues for the year ended December 31, 2015.

Shire has a share ownership of approximately 4.7% of the total issued common stock of the Company as of December 31, 2016 and
was formerly a related party of the Company in 2015 with share ownership of approximately 8.0% of the total issued common stock of the
Company.

SynBio LLC

In August,  2011,  SynBio  LLC  (“SynBio”)  and  the  Company  entered  into  a  stock  subscription  and  collaborative  development  of
pharmaceutical products agreement (the “Co-Development Agreement”). The Company granted an exclusive license to SynBio to develop
pharmaceutical  products  using  certain  molecule(s)  based  on  SynBio’s  technology  and  the  Company’s  proprietary  technology  (PolyXen,
OncoHist and ImuXen) that prolongs the active life and/or improves the pharmacokinetics of certain therapeutic proteins and peptides (as
well  as  conventional  drugs).  In  return,  SynBio  granted  an  exclusive  license  to  the  Company  to  use  the  pre-clinical  and  clinical  data
generated by SynBio in certain agreed products and engage in the development of commercial candidates.

SynBio and the Company are each responsible for funding their own research activities. There are no milestone or other research-
related  payments  due  under  the  agreement  other  than  fees  for  the  supply  of  each  company’s  respective  research  supplies  based  on  their
technology, which, when provided, are due to mutual convenience and not representative of an ongoing or recurring obligation to supply
research supplies. Most recently, similar to the Company’s agreement with Baxalta, Serum Institute of India Limited (“Serum Institute”)
has  agreed  to  directly  provide  the  research  supplies  to  SynBio,  where  the  Company  is  not  liable  for  any  failure  to  supply  the  research
supplies as a result of any act or fault of Serum Institute. Upon successful commercialization of any resultant products, the Company is
entitled to receive royalties on sales in certain territories and pay royalties to SynBio for sales outside those certain territories.

F-17

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
In furtherance of our co-development clinical objectives, on December 31, 2014 the Company granted to SynBio a warrant to

purchase 204,394 shares of common stock that contain vesting triggers based on the achievement by SynBio of certain clinical
development objectives within specific timeframes (“SynBio 2014 Warrant”). Simultaneously with the SynBio 2014 Warrant grant, we
granted additional warrants to purchase 9,697 aggregate new shares of common stock to SynBio and Pharmsynthez non-director designees
under the same terms and conditions of the SynBio 2014 Warrant. The SynBio 2014 Warrant expires on December 30, 2019 and no
warrants were exercised during the years ended December 31, 2016 and 2015. See also Note 11, Stockholders’ Equity. On September 23,
2016, SynBio exchanged 970,000 shares of common stock in the Company for an equal number of shares of Series A Preferred Stock. See
also Note 11, Stockholders’ Equity

.

Through December 31, 2016, the Company and SynBio continued to engage in research and development activities with no resultant
commercial products. The Company did not recognize revenue in connection with the Co-Development Agreement during the years ended
December 31, 2016 and 2015.

SynBio is an affiliate of the Company with a share ownership of approximately 9.8% and 39.0% of the total issued common stock of
the Company as of December 31, 2016 and 2015, respectively. On December 31, 2014, the Company granted SynBio a warrant to purchase
6,745,000  shares  of  common  stock  in  connection  with  ongoing  collaborative  activities.  See  Note  11, Stockholders’  Equity,  for  further
information on the warrant.

Serum Institute of India Limited

In August 2011, the Company entered into a collaborative research and development agreement with Serum Institute of India Limited
(“Serum Institute”) providing Serum Institute an exclusive license to use the Company’s PolyXen technology to research and develop one
potential commercial product, Polysialylated Erythropoietin (“PSA-EPO”). Serum Institute is responsible for conducting all pre-clinical and
clinical  trials  required  to  achieve  regulatory  approvals  within  the  certain  predetermined  territories  at  Serum  Institute’s  own  expense.
Royalty payments are payable by Serum Institute to the Company for net sales to certain customers in the Serum Institute sales territory.
Royalty payments are payable by the Company to Serum Institute for net sales received by the Company over the term of the license. There
are no milestone or other research-related payments due under the collaborative arrangement.

In furtherance of our co-development clinical objectives, on December 31, 2014 the Company granted to Serum Institute a warrant

to purchase 96,970 shares of common stock that contain vesting triggers based on the achievement by Serum Institute of certain clinical
development objectives within specific timeframes (“Serum 2014 Warrant”). Simultaneously with the Serum 2014 Warrant grant, we
granted additional warrants to purchase 4,852 aggregate new shares of common stock to Serum Institute non-director designees under the
same terms and conditions of the Serum 2014 Warrant. The Serum 2014 Warrant expires on December 30, 2019 and no warrants were
exercised during the years ended December 31, 2016 and 2015. See also Note 11, Stockholders’ Equity

.

Through December 31, 2016, the Company and Serum Institute continued to engage in research and development activities with no
resultant commercial products. No royalty revenue or expense was recognized by the Company related to the Serum Institute arrangement
during the years ended December 31, 2016 and 2015.

Serum  Institute  is  a  related  party  of  the  Company  with  a  share  ownership  of  approximately  7.5%  and  8.5%  of  the  total  issued

common stock of the Company as of December 31, 2016 and 2015, respectively.

PJSC Pharmsynthez

In November 2009, the Company entered into a collaborative research and development license agreement with Pharmsynthez (the
“Pharmsynthez Arrangement”) pursuant to which the Company granted an exclusive license to Pharmsynthez to develop, commercialize
and market six drug candidates based on the Company’s PolyXen and ImuXen technology in certain territories. In exchange, Pharmsynthez
granted an exclusive license to the Company to use any pre-clinical and clinical data developed by Pharmsynthez, within the scope of the
Pharmsynthez Arrangement, and to engage in further research, development and commercialization of drug candidates outside of certain
territories at the Company’s own expense.

F-18

 
 
 
 
 
 
 
 
 
 
 
 
 
 
In July 2015, the Company entered into a Securities Purchase Agreement (the “SPA”) with Pharmsynthez providing for the issuance
of certain promissory notes and certain warrants to purchase shares of the Company’s common stock. See Note 8, Hybrid Debt Instruments,
for discussion of the SPA and Note 11, Stockholders’ Equity, for discussion of the warrants.

In November 2015, the Company entered into the Asset Purchase Agreement (the “APA”) with Pharmsynthez and Kevelt. In April
2016, pursuant to the APA, Kevelt transferred to the Company certain intellectual property rights with respect to the immunomodulatory
drug candidate XBIO-101 held by Kevelt. See also Note 3, Acquisitions, for further discussion of the APA.

In  addition  to  collaborative  research  and  development,  the  Company  and  Pharmsynthez  engaged  in  financing  transactions  during
2016 and 2015 which included the issuance by the Company to Pharmsynthez of $7.5 million in promissory notes with warrant coverage as
well as participation by Pharmsynthez in our November 2016 public offering. For discussion of these transactions refer to Note 8, Hybrid
Debt Instruments, and Note 11, Stockholders’ Equity

.
Pharmsynthez is an affiliate and controlling stockholder of the Company with a share ownership of approximately 52.6% and 9.2% of
the  total  issued  common  stock  of  the  Company  as  of  December  31,  2016  and  2015,  respectively.  In  addition,  Pharmsynthez  is  a  related
party of SynBio, which is an affiliate of the Company.

5.

Property and Equipment, net

Property and equipment, net consists of the following:

    Laboratory equipment
    Office and computer equipment
    Leasehold improvements
    Furniture and fixtures
    Property and equipment
    Less accumulated depreciation
    Property and equipment – net

December 31,
2016

December 31,
2015

  $

  $

264,583    $
37,370   
26,841   
20,263   
349,057   
(306,691)  

42,366    $

249,969 
35,190 
26,841 
20,263 
332,263 
(270,242)
62,021 

In connection with the closing of its London office in March 2015, the Company disposed of approximately $247,000 of depreciated
fixed assets with a net book value of approximately $6,000 for cash proceeds of approximately $8,000, resulting in a gain of approximately
$2,000. Depreciation expense was $36,449 and $48,750 for the years ended December 31, 2016 and 2015, respectively.

6.

Goodwill and Indefinite-Lived Intangible Assets

Goodwill

A reconciliation of the change in the carrying value of goodwill is as follows:

    Balance as of January 1, 2015
    Foreign currency translation
    Balance as of December 31, 2015
    No changes
    Balance as of December 31, 2016

  $

  $

  $

3,465,157 
(181,778)
3,283,379 
– 
3,283,379 

As of October 1, 2016 and 2015, the dates of the Company’s annual impairment review, the fair value of the Company’s goodwill

balance significantly exceeded its carrying value.

Indefinite-Lived Intangible Assets

The Company’s acquired indefinite-lived intangible asset, OncoHist, is IPR&D relating to the Company’s business combination with
SymbioTec in 2012. The carrying value of OncoHist was $9.24 million as of December 31, 2016 and 2015. No impairment was recorded
during the years ended December 31, 2016 and 2015.

F-19

 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
OncoHist is not yet commercialized and has not yet begun to be amortized as of December 31, 2016.

7.

Accrued Expenses

Accrued expenses consist of the following:

    Accrued payroll and benefits
    Accrued professional fees
    Accrued research costs
    Accrued interest
    Other

8. Hybrid Debt Instruments

December 31,
2016

December 31,
2015

  $

  $

109,315    $
477,345   
208,751   
–   
43,477   
838,888    $

625,289 
413,945 
145,026 
77,857 
224,929 
1,487,046 

During 2015 and 2016 the Company entered into several financing arrangements which included the issuance of convertible notes
and warrants to purchase shares of common stock. As of December 31, 2015, the convertible debt and its embedded debt-like features were
recorded  on  the  face  of  the  consolidated  balance  sheets  within  current  liabilities  as  hybrid  debt  instruments.  There  were  no  such
instruments outstanding as of December 31, 2016.

On  July  1,  2015,  the  Company  entered  into  a  Securities  Purchase Agreement  (the  “SPA”)  with  Pharmsynthez  providing  for  the
issuance of a minimum of a $3 million 10% Senior Secured Collateralized Convertible Promissory Note (the “SPA Note”). The SPA also
provided for the issuance of certain warrants up to the amount of the SPA Note. The convertible debt and its embedded debt-like features
were recorded on the face of the consolidated balance sheet within current liabilities as ahybrid debt instrument as of December 31, 2015.

On November 13, 2015, the Company entered into an Asset Purchase Agreement (the “APA”) with Pharmsynthez providing for the
issuance of a minimum of a $3.5 million 10% Senior Secured Collateralized Convertible Promissory Note (the “Initial APA Note”) and the
transfer to the Company of certain intellectual property rights with respect to XBIO-101 in exchange for, among others, approximately 3
million  shares  of  our  common  stock.  The APA  also  provided  for  the  issuance  of  certain  warrants  covering  up  to  half  the  amount  of  the
Initial APA Note to purchase shares of common stock at the lesser of $6.60 per share and 120% of the price per share in the Company’s
next capital raise of at least $7 million (the “Exercise Price”). During the quarter ended March 31, 2016, the Company issued $3.5 million
of convertible debt as well as the associated warrants, both in connection with the Initial APA Note. The convertible debt and its embedded
debt-like features were recorded within current liabilities as a hybrid debt instrument.

On April  22,  2016,  Pharmsynthez  converted  all  convertible  notes  in  the  principal  amount  of  $6.5  million  plus  accrued  interest  of
approximately $228,000, issued by the Company to Pharmsynthez in 2015 and 2016. The conversion rate was $4.95 per share. As such, the
Company issued to Pharmsynthez 1,373,036 shares of common stock in connection with conversion of the convertible notes. The related
embedded derivatives, which had been bifurcated from the host debt and accounted for separately, were settled by action of the conversion.
Immediately preceding the conversion, the Company recognized a final mark-to-market gain of $1.8 million for the change in fair value of
the compound derivative. At conversion, the Company recorded net loss on conversion of $6.2 million. Both the final mark-to-market gain
and  the  loss  on  conversion  were  recorded  in  other  expense  in  the  consolidated  statement  of  comprehensive  loss  for  the  year  ended
December 31, 2016.

On July 1, 2016, the Company issued a 10% Senior Secured Collateralized Convertible Promissory Notein the amount of $500,000
to Pharmsynthez, our majority shareholder, (the “Additional APA Note”). In consideration for the promissory note, the Company issued
Pharmsynthez warrants (the “Warrants”) to purchase 50,505 shares of our common stock at the Exercise Price. The Note was convertible
into shares of our common stock at any time at a conversion price of $4.95 per share (subject to price protection and usual and customary
adjustments). The associated warrants may be exercised at any time through the five-year anniversary. The maturity date of the Additional
APA Note was one year from issuance and was convertible, in whole or in part, into shares of common stock at the option of the holder, at
any time and from time to time in accordance with the terms contained therein. Upon a public offering, as defined, the holder shall convert
the Additional APA Note to shares of the Company’s common stock in accordance with the conversion terms contained therein.

F-20

 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Mr. M. Scott Maguire is the Company’s Chief Executive Officer. Mr. Maguire’s current annual salary is £330,000 pursuant to his
written employment agreement with the Company. Pursuant to an unwritten arrangement between the Company and Mr. Maguire, effective
January  1,  2015,  the  Company  paid  50%  of  Mr.  Maguire’s  salary  in  cash  and  50%  was  deferred  and  accrued.  On  July  1,  2016,  the
Company  issued  a  10%  Junior  Secured  Collateralized  Convertible  Promissory  Note  in  the  amount  of  $369,958  (the  “CEO  Note”)  and
warrants to purchase 37,369 shares of our common stock at the Exercise Price to Mr. Maguire for the deferred salary accrued through June
30, 2016. The maturity date of the CEO Note was September 30, 2016. Upon a public offering, as defined, and at the option of the holder,
the  CEO  Note  may  be  settled  in  cash  or  by  means  of  conversion  into  shares  of  common  stock  in  accordance  with  the  conversion  terms
contained therein. Upon completion of its public offering, the Company settled the CEO Note and the related interest of $13,176 in cash on
November 7, 2016.

On August 26 and September 9, 2016, the Company issued 10% Senior Secured Collateralized Convertible Promissory Notes (the
“Further APA Notes”) in the amount of $178,000 and $322,000, respectively, and warrants to purchase 50,505 shares of our common stock
at the Exercise Price to Pharmsynthez. The notes were convertible into shares of our common stock at any time at a conversion price of
$4.00  per  share  (subject  to  price  protection  and  usual  and  customary  adjustments)  or  would  automatically  be  applied  toward  the  then
anticipated public offering. The maturity date of the Further APA Notes was one year from issuance and was convertible, in whole or in
part, into shares of common stock at the option of the holder, at any time and from time to time in accordance with the terms contained
therein.  However,  upon  execution  of  an  underwriting  agreement  following  declaration  of  effectiveness  by  the  Securities  and  Exchange
Commission of the registration statement filed in connection with the Company’s contemplated public offering, the balance of the Further
APA  Notes  would  (and  did)  automatically  convert  into  units  of  the  Company’s  contemplated  public  offering  in  accordance  with  the
conversion terms contained therein.

The Additional APA Note, CEO Note and Further APA Notes (together, the “Period Notes”) shared the same principal terms and

features. The Period Notes are convertible debt and included embedded debt-like features which were recorded within current liabilities as
a hybrid debt instrument.

The fair value of the compound derivatives, which were embedded in the debt host instrument, were bifurcated from the Period Notes
and remeasured at each report date until settled, with changes in fair value recognized in the consolidated statement of comprehensive loss
as a change in fair value of derivative liability. Refer to Note 9,  Fair Value Measurements, for a table showing changes in the combined
compound derivative during the years ended December 31, 2016 and 2015.

The  key  assumptions  used  to  calculate  the  estimated  fair  value  of  the  compound  derivative  liability  at  each  issuance  date  and
subsequent report date included the Company’s stock price ($4.50 - $16.83), expected volatility (100% - 115%), and risk-free interest rate
(0.28% - 0.68%).

Upon issuance of the Further APA Notes the offset to debt arising from the associated recording of the compound derivative liability,
the  warrants  and  the  associated  issuance  costs  exceeded  the  debt  proceeds  by  $106,566.  This  amount  was  recorded  as  a  loss  in  other
expense  in  the  consolidated  statement  of  comprehensive  loss  for  the  year  ended  December  31,  2016,  in  loss  on  issuance  of  hybrid  debt
instruments.

On November 7, 2016, the Company closed on an approximate $10 million underwritten public offering (see Note 11,  Stockholders’
Equity).  In  connection  with  the  offering  and  pursuant  to  the  respective  terms  therein,  the  balances  of  the  Period  Notes  were  settled  as
follows:

-     The Additional APA Note converted to shares of common stock,
-     The CEO Note was settled in cash, and
-     The Further APA Notes converted into Units which are included in the aggregate 2,424,242 offering units discussed in Note 11,

Stockholders’ Equity.

Interest expense (including both debt discount amortization and coupon rate) related to the SPA Note, the Initial APA Note, and the
Period Notes of approximately $727,000 and $262,000 was recognized in the consolidated statements of comprehensive loss for the twelve
months ended December 31, 2016 and 2015, respectively.

9. Fair Value Measurements

ASC Topic 820, Fair Value Measurement, defines fair value as the price that would be received to sell an asset or be paid to transfer
a liability in an orderly transaction between market participants at the measurement date. The Company applies the following fair value
hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon
the lowest level of input that is available and significant to the fair value measurement. Level 1 inputs are quoted prices in active markets
for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level 2 utilizes quoted market
prices in markets that are not active, broker or dealer quotations, or alternative pricing sources with reasonable levels of price transparency.
Level 3 inputs are unobservable inputs for the asset or liability in which there is little, if any, market activity for the asset or liability at the
measurement date.

F-21

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The  Company’s  cash  and  restricted  cash  are  measured  at  fair  value  and  are  classified  as  Level  1  in  the  fair  value  hierarchy.  The
carrying  amount  of  certain  of  the  Company’s  financial  instruments  approximate  fair  value  due  to  their  short  maturities.  The  Company’s
derivative liabilities are measured at fair value on a recurring basis and are classified as Level 3 in the fair value hierarchy.

The following table provides a summary of the changes in fair value of the compound derivative instrument measured at fair value

on a recurring basis using significant unobservable inputs during the years ended December 31, 2016 and 2015.

    Balance as of January 1, 2015
        Issuance of compound derivative instrument
        Change in fair value of compound derivative instrument
    Balance as of December 31, 2015
        Issuance of compound derivative instrument
        Change in fair value of compound derivative instrument
        Settlement of derivative instruments through conversion of debt host
    Balance as of December 31, 2016

10.

Income Taxes

  $

  $

– 
(1,419,105)
(2,125,117)
(3,544,222)
(4,120,359)
2,125,113 
5,539,468 
– 

Deferred tax assets and liabilities are determined based on temporary differences resulting from the different treatment of items for
tax and financial reporting purposes. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable
income in the years in which those temporary differences are expected to reverse. Additionally, the Company must assess the likelihood
that deferred tax assets will be recovered as deductions from future taxable income. The Company has provided a full valuation allowance
on  the  Company’s  deferred  tax  assets  because  the  Company  believes  it  is  more  likely  than  not  that  its  deferred  tax  assets  will  not  be
realized.  The  Company  evaluates  the  recoverability  of  its  deferred  tax  assets  on  a  quarterly  basis.  Currently,  there  is  no  provision  for
income taxes as the Company has incurred losses to date.

The components of loss before income taxes are as follows:

Domestic (U.S.)
Foreign (U.K.)
Foreign (Germany)
Loss before income taxes

Year ended December 31,
2015
2016
(12,253,271)   $
(41,837,056)  
(115,779)  
(54,206,106)   $

(7,724,418)
(4,767,363)
(15,690)
(12,507,471)

  $

  $

F-22

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
The  reconciliation  of  income  tax  benefit  at  the  U.S.  corporation  tax  rate,  being  the  rate  applicable  to  the  country  of  domicile  of

Xenetic Biosciences, Inc. to net income tax benefit is as follows:

Federal
State
Increase in tax losses not recognized
Permanent differences, net
Mark to market
Foreign rate differential
Share-based payments, net
Enhanced research and development tax credits
Net provision (benefit) for income taxes

  $

Year ended December 31,
2016
2015
(18,429,763)   $
(455,191)  
9,751,401   
780,836   
992,621   
6,923,116   
524,131   
(87,151)  

(4,252,540)
(276,601)
2,238,879 
800,891 
722,540 
502,357 
308,888 
(44,414)
– 

  $

–    $

Deferred  tax  assets  and  liabilities  reflect  the  net  tax  effect  of  temporary  differences  between  the  carrying  amount  of  assets  and
liabilities  for  financial  reporting  purposes  and  the  amounts  used  for  income  tax  purposes.  Significant  components  of  the  Company’s
deferred tax assets are as follows:

Deferred tax assets:

U.K. net operating loss carryforwards
U.K. capital loss carryforwards
U.S. federal net operating loss carryforwards
IPR&D
Share-based payments
Enhanced research and development tax credits
Germany net operating loss carryforwards
U.S. state net operating loss carryforwards
Accrued expenses
Depreciation
Other
Total deferred tax assets before valuation allowance

Valuation allowance for deferred tax assets
Deferred tax liabilities:

Indefinite-lived intangible asset
Debt discount
Total deferred tax liabilities

Net deferred tax assets and liabilities

Year ended December 31,
2015
2016

6,868,717    $
1,259,062   
3,061,669   
6,630,745   
1,534,992   
796,256   
424,432   
749,812   
174,424   
3,673   
–   
21,503,782   
(21,503,782)  

(2,918,518)  
–   
(2,918,518)  
(2,918,518)   $

9,402,398 
1,775,932 
1,659,050 
– 
1,313,226 
852,272 
401,906 
422,622 
44,557 
25,823 
4,998 
15,902,784 
(15,324,438)

(2,918,518)
(578,346)
(3,496,864)
(2,918,518)

  $

  $

For the years ended December 31, 2016 and 2015, the Company had U.K. net operating loss carryforwards of $41.05 million and
$47.01 million, respectively, U.S. federal net operating loss carryforwards of $9.75 million and $5.30 million, respectively, U.S. state net
operating  loss  carryforwards  of  $9.37  million  and  $5.28  million,  respectively,  and  Germany  net  operating  loss  carryforwards  of
approximately  $1.34  million  and  $1.27  million,  respectively.  The  U.K.  and  Germany  net  operating  loss  carryforwards  can  be  carried
forward indefinitely. The U.S. federal and state net operating loss carryforwards begin to expire in 2032.

F-23

 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The Company’s ability to use its operating loss carryforwards and tax credits generated in the U.S. to offset future taxable income is
subject to restrictions under Section 382 of the United States Internal Revenue Code (the “Internal Revenue Code”). These restrictions may
limit the future use of the operating loss carryforwards and tax credits if certain ownership changes described in the Internal Revenue Code
occur.  Future  changes  in  stock  ownership  may  occur  that  would  create  further  limitations  on  the  Company’s  use  of  the  operating  loss
carryforwards and tax credits. In such a situation, the Company may be required to pay income taxes, even though significant operating loss
carryforwards and tax credits exist.

The Company’s ability to use its operating loss carryforwards and tax credits generated in the U.K. are subject to restrictions under
U.K.  tax  legislation.  These  regulations  may  limit  the  future  use  of  operating  loss  carryforwards  if  there  is  a  change  in  ownership  and  a
change in the nature or conduct of the business carried on by the Company, and in certain circumstances where there is a change in the
nature or conduct of the business only. In such cases the carryforwards would cease to be available to set against future income.

The Company’s ability to use its operating loss carryforwards and tax credits generated in Germany are also subject to restrictions
under German tax legislation. These regulations may limit the future use of operating loss carryforwards if there is a change in ownership.
In such cases the carryforwards would cease to be available to set against future income.

As of December 31, 2016 and 2015, the Company did not record any uncertain tax positions. The changes to uncertain tax positions

for 2016 and 2015 were as follows:

Uncertain tax benefits as of January 1
Gross adjustments in tax positions
Uncertain tax positions as of December 31

Year ended December 31,
2015
2016

  $

  $

–    $
–   
–    $

– 
– 
– 

The Company files income tax returns in the U.S. federal tax jurisdiction and Massachusetts state tax jurisdiction, and certain foreign
tax jurisdictions. The Company is subject to examination by the U.S. federal, state, foreign, and local income tax authorities for calendar
tax years ending 2012 through 2016 due to available net operating loss carryforwards and research and development tax credits arising in
those years. The Company has not been notified of  any  examinations  by  the  Internal  Revenue  Service  or  any  other  tax  authorities  as  of
December 31, 2016. The Company has not recorded any interest or penalties for unrecognized tax benefits since its inception.

Potential 382 Limitation

The Company’s net operating loss and tax credit carryforwards are subject to review and possible adjustment by the Internal Revenue
Service.    The  Company’s  ability  to  utilize  our  net  operating  loss  (“NOL”)  and  alternative  minimum  tax  (“AMT”)  and  research  and
development credit (“R&D”) carryforwards may be substantially limited due to ownership changes that may have occurred or that could
occur in the future, as required by Section 382 of the Internal Revenue Code of 1986, as amended (the “Code”), as well as similar state
provisions. These ownership changes may limit the amount of NOL, AMT and R&D credit carryforwards that can be utilized annually to
offset future taxable income and tax, respectively.  In general, an ownership change, as defined in Section 382 of the Code, results from a
transaction or series of transactions over a three-year period resulting in an ownership change of more than 50% of the outstanding stock of
a company by certain stockholders or public groups.

The  Company  has  not  completed  a  study  to  assess  whether  one  or  more  ownership  changes  have  occurred  since  we  became  a  loss
corporation  as  defined  in  Section  382  of  the  Code,  but  we  believe  that  it  is  likely  that  an  ownership  change  has  occurred.  If  we  have
experienced an ownership change, utilization of the NOL, AMT and R&D credit carryforwards would be subject to an annual limitation,
which is determined by first multiplying the value of our common stock at the time of the ownership change by the applicable long-term,
tax-exempt  rate,  and  then  could  be  subject  to  additional  adjustments,  as  required. Any  such  limitation  may  result  in  the  expiration  of  a
portion  of  the  NOL, AMT  or  R&D  credit  carryforwards  before  utilization.    Until  a  study  is  completed  and  any  limitation  known,  no
amounts are being considered as an uncertain tax position or disclosed as an unrecognized tax benefit. Any carryforwards that expire prior
to  utilization  as  a  result  of  such  limitations  will  be  removed  from  deferred  tax  assets  with  a  corresponding  adjustment  to  the  valuation
allowance. Due to the existence of the valuation allowance, it is not expected that any potential limitation will have a material impact on
our operating results.

From  time  to  time  the  Company  may  be  assessed  interest  or  penalties  by  major  tax  jurisdictions,  namely  the  Commonwealth  of
Massachusetts. As  of  December  31,  2016,  the  Company  had  no  material  unrecognized  tax  benefits  and  no  adjustments  to  liabilities  or
operations were required. No interest and penalties have been recognized by the Company to date.

F-24

 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The Company net operating loss carryforwards are subject to review and possible adjustment by the Internal Revenue Service and are
subject  to  certain  limitations  in  the  event  of  cumulative  changes  in  the  ownership  interest  of  significant  stockholders  over  a  three-year
period in excess of 50%.

11.

Stockholders’ Equity

Reverse Stock Split

On May 16, 2016, our board of directors approved a reverse stock split on a 1 for 33 basis, in our authorized common stock, along
with a corresponding and proportional decrease in the number of shares of our common stock issued and outstanding. This reduction was
filed  with  the  Nevada  Secretary  of  State  on  May  18,  2016,  but  required  a  review  by  the  Financial  Industry  Regulatory Authority,  Inc.
(“FINRA”)  before  becoming  effective  in  the  market.  On  May  31,  2016,  FINRA  announced  that  this  change  took  effect  in  the  over-the-
counter securities markets on June 1, 2016.

All share information provided herein reflects the effect of the reverse stock split for all periods presented.

Public Offering

On November 7, 2016, the Company closed its public offering of an aggregate of 2,424,242 units, consisting of (i) 484,849 units,
consisting of one share of Convertible Series B Preferred Stock and a Class A Warrant to purchase one share of common stock and (ii)
1,939,393 units consisting of one share of Convertible Series B Preferred Stock and a Class B Warrant to purchase one share of common
stock,  at  a  public  offering  price  of  $4.125  per  unit  (the  “Public  Offering”). At  closing,  the  Company  issued  $10  million  of  units  and
received $8.97 million in cash, which is net of $530,000 in underwriting and related fees as well as proceeds from the Further APA Notes
of $500,000, which automatically converted into units of the Public Offering on a one-for-one basis.

The Company assessed the Public Offering warrants as meeting the criteria for equity classification and allocated the proceeds based
on the relative fair values of the base instruments (the Series B preferred stock and the warrants). The Company obtained a valuation of the
Series B preferred stock and associated warrants, which indicated values of $5.23 and $3.45, respectively.

The Company determined that the embedded conversion feature of the Series B preferred stock included more equity-like features

than debt-like features and, therefore, concluded that the conversion feature should not be bifurcated and accounted for separately.

In addition, the Company evaluated the conversion feature of the Series B preferred stock to assess whether it met the definition of a
beneficial conversion feature (“BCF”). The initial conversion price per share for each share of Series B preferred stock is equal to $4 per
share and the exercise price of the warrant is equal to $4.00 per share. As the fair value of a share of common stock of $4.15 exceeded the
effective conversion price of $2.485 at the issuance date, the Series B preferred stock contained a BCF. The total intrinsic value of the BCF
of $4,035,260 was recorded as a discount to the preferred stock and a credit to additional paid in capital. Because the Series B preferred
stock has no redemption date and is immediately convertible, the BCF was immediately accreted.

Common Stock

Each  share  of  common  stock  entitles  the  holder  to  one  vote  on  all  matters  submitted  to  a  vote  of  the  Company’s  stockholders.
Common  stockholders  are  entitled  to  dividends  when  and  if  declared  by  the  Board  of  Directors.  In  the  event  of  any  voluntary  or
involuntary liquidation, dissolution or winding-up of the Company, the holders of common stock are entitled to share ratably in the assets
of the Company available for distribution.

On September 30, 2015, the Company filed an Amendment to the Articles of Incorporation with the Secretary of State of the State of
Nevada  to  increase  the  authorized  shares  of  common  stock  of  the  Company  and  change  the  par  value  per  share  of  common  stock  (the
“Amendment”).  The Amendment  authorizes  the  Company  to  issue  45,454,546  shares  of  Common  Stock  and  changes  the  par  value  to
$0.001 per share. Prior periods have been reclassified to reflect the change in the par value per share to conform to the presentation in the
present period.

F-25

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
In  December  2015,  approximately  333,000  shares  of  new  common  stock  were  issued  to  Dr.  Genkin  and  Mr.  Surkhov,  individuals
associated  with  Pharmsynthez  and  Kevelt  and  inventors  of  a  provisional  patent  transferred  in  connection  with  the APA. As  a  result,  the
Company recorded approximately $3.74 million, the fair value of the proportional consideration provided, as a prepayment within current
assets on the consolidated balance sheet as of December 31, 2015.

On April  29,  2016,  the  Company  closed  on  the APA  with  an  effective  date  of April  27,  2016,  acquiring  in-process  research  and
development  (“IPR&D”)  related  to  certain  intellectual  property  rights  with  respect  to  the  immunomodulator  product  XBIO-101  held  by
Kevelt including the grant of the worldwide right to develop, market and license XBIO-101 for certain uses. In connection with the closing
of the APA, the Company issued 3.05 million shares of its common stock to Pharmsynthez and, because there was no alternative use for
the IPR&D, the Company recognized $39.5 million of expense based on the fair value of XBIO-101 IP received, which was determined to
be more reliably measured than the related equity consideration. Included in the $39.5 million expense was the $3.74 million prepayment
recorded in 2015.

On September 15, 2016, the Company issued 211,486 shares of common stock to Serum in exchange for $750,000 of research and
development (“R&D”) and clinical PSA supply as well as settlement of approximately $163,000 of prior purchases of PSA supply. Serum
is a related party and the share transaction was approved by the Company’s Board of Directors. As of December 31, 2016, Serum’s share
ownership of the Company was approximately 7.5%.

On September 23, 2016, SynBio, one of our largest shareholders, exchanged 970,000 shares of common stock in the Company for an

equal number of shares of Series A Preferred Stock.

As  of  December  31,  2016,  holders  of  Series  B  convertible  preferred  stock  had  converted  118,500  shares  into  the  same  number  of

shares of common stock.

Series A Preferred Stock

As  approved  by  the  Company’s  Board  of  Directors,  the  Company  filed  with  the  Secretary  of  State  of  the  State  of  Nevada  a
Certificate of Designation of Series A Preferred Stock and subsequently filed an Amended and Restated Certificate of Designation of Series
A  Preferred  Stock  (the  “Amended  Series  A  Certificate  of  Designation”)  on  October  27,  2016.  Pursuant  to  the  Amended  Series  A
Certificate of Designation, the Company designated 1,000,000 shares as Series A preferred stock. Each share of Series A preferred stock
has a par value of $0.001 and stated value of $4.80.

The  following  is  a  summary  of  the  material  terms  of  the  Series A  preferred  stock.  For  more  information,  please  refer  to  the  form  of
amended and restated certificate of designation of Series A preferred stock filed as an exhibit to the Registrant’s registration statement filed
on Form S-1/A on October 31, 2016.

Liquidation.    Upon any dissolution, liquidation or winding up, whether voluntary or involuntary, holders of Series A preferred
stock will be entitled to receive distributions out of our assets, of an amount equal to $4.80 per share of Series A preferred stock (as
adjusted  for  stock  splits,  combinations,  reorganizations  and  the  like)  plus  any  accrued  and  unpaid  dividends  thereon  before  any
distributions shall be made on the common stock or any series of preferred stock ranked junior to the Series A preferred stock.

Dividends.    Holders of the Series A preferred stock are entitled to receive a non-cumulative, annual cash dividend of $0.24 per
share of Series A Preferred Stock, when and if declared by our Board, out of our assets legally available therefore. Dividends shall not
be cumulative. No dividends or other distribution will be made on the common stock or any series of preferred stock ranked junior to
the Series A preferred stock unless the dividend on the Series A Preferred Stock has been paid current and a reserve has been made for
the next calendar year.

Conversion.    Each share of Series A preferred stock is convertible, at any time and from time to time at the option of the holder

thereof, with a minimum of 61 days’ advance notice to the Company, into one share of common stock.

Stock Dividends and Stock Splits.    If we pay a stock dividend or otherwise make a distribution payable in shares of common
stock  on  shares  of  common  stock  or  any  other  common  stock  equivalents,  subdivide  or  combine  outstanding  common  stock,  or
reclassify common stock, the conversion rate will be adjusted to match the conversion rate immediately before such event.

Fundamental  Transaction.        If  we  effect  a  reorganization,  undergo  a  change  in  control  event,  or  enter  into  any  plan  or
arrangement contemplating our dissolution, then upon any subsequent conversion of Series A preferred stock, the holder thereof shall
have the right to receive, for each share of common stock that would have been issuable upon such conversion immediately prior to
the occurrence of such transaction, the number of shares of the successor's or acquiring corporation's common stock or of our common
stock, if we are the surviving corporation, and any additional consideration receivable as a result of such transaction by a holder of the
number of shares of common stock into which Series A preferred stock is convertible immediately prior to such transaction. A change
in control event means a sale of all or substantially all of our assets or an acquisition of the Company by another entity by means of
any transaction or series of related transactions (including, without limitation, a reorganization, consolidated or merger) that results in
the transfer of fifty percent (50%) or more of the outstanding voting power of the Company.

F-26

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Voting Rights.    Except as otherwise provided in the Series A Preferred Stock amended and restated certificate of designation or
required by law, the Series A Preferred Stock has no voting rights. The holders of Series A Preferred Stock have voting rights as to
proposals  that  specifically  affect  their  shares  by  law,  in  which  they  will  vote  separately  and  the  vote  necessary  to  approve  such
proposals will be as set by law.

Fractional Shares.    No fractional shares of common stock will be issued upon conversion of Series A preferred stock. Rather,

we shall round up to the next whole share.

Redemption. At any time after December 31, 2016, upon 30 days prior written notice, we may require the holder of any Series A
Preferred  Stock  to  convert  any  or  all  of  such  holder’s  Series A  preferred  stock  to  common  stock  at  a  rate  of  one  share  of  Series A
Preferred Stock to one share of common stock.

As of December 31, 2016, there were 970,000 shares of Series A preferred stock issued and outstanding which are convertible into

the same number of shares of common stock.

Series B Preferred Stock

In connection with the Public Offering and as approved by the Company’s Board of Directors, the Company filed with the Secretary
of State of the State of Nevada a Certificate of Designation of Series B Preferred Stock and subsequently filed an Amended and Restated
Certificate of Designation of Series B Preferred Stock (the “Amended Series A Certificate of Designation”) October 27, 2016. Pursuant to
the Amended  Series  B  Certificate  of  Designation,  the  Company  designated  2,500,000  shares  as  Series  B  preferred  stock.  Each  share  of
Series B preferred stock has a stated value of $4.00 per share.

The following is a summary of the anticipated material terms of our Series B Preferred Stock.

Liquidation.    Upon any dissolution, liquidation or winding up, whether voluntary or involuntary, holders of Series B Preferred
Stock will be entitled to receive distributions out of our assets, of an amount equal to $4.00 per share of Series B Preferred Stock (as
adjusted for stock splits, combinations, reorganizations and the like) plus any accrued and unpaid dividends thereon and any other fees
or liquidated damages then due and owing thereon under the amended and restated certificate of designation before any distributions
shall  be  made  on  the  common  stock  or  any  series  of  preferred  stock  ranked  junior  to  the  Series  B  Preferred  Stock,  which  includes
Series A Preferred Stock. A fundamental transaction or change of control under the amended and restated certificate of designation
shall  constitute  a  liquidation  for  purposes  of  this  right.  We  will  give  each  holder  of  Series  B  Preferred  Stock  written  notice  of  any
liquidation at least 30 days before any meeting of stockholders to approve such liquidation or at least 45 days before the date of such
liquidation if no meeting is to be held.

Dividends.    Subject to any preferential rights of any outstanding series of preferred stock created by our Board from time to
time, the holders of shares of our Series B Preferred Stock will be entitled to such cash dividends, non-cumulative, as may be declared
from time to time by our Board on shares of our common stock (on an as-converted basis) from funds available therefore.

Conversion.    Each share of Series B Preferred Stock is convertible, at any time and from time to time at the option of the holder

thereof, into one share of common stock, subject to the adjustments described below.

Stock Dividends and Stock Splits.    If we pay a stock dividend or otherwise make a distribution payable in shares of common
stock  on  shares  of  common  stock  or  any  other  common  stock  equivalents,  subdivide  or  combine  outstanding  common  stock,  or
reclassify common stock, the conversion rate will be adjusted to match the conversion rate immediately before such event.

Fundamental  Transaction.        If  we  effect  a  reorganization,  undergo  a  change  in  control  event,  or  enter  into  any  plan  or
arrangement contemplating our dissolution, then upon any subsequent conversion of Series B preferred stock, the holder thereof shall
have the right to receive, for each share of common stock that would have been issuable upon such conversion immediately prior to
the occurrence of such transaction, the number of shares of the successor's or acquiring corporation's common stock or of our common
stock, if we are the surviving corporation, and any additional consideration receivable as a result of such transaction by a holder of the
number of shares of common stock into which Series A preferred stock is convertible immediately prior to such transaction. A change
in control event means a sale of all or substantially all of our assets or an acquisition of the Company by another entity by means of
any transaction or series of related transactions (including, without limitation, a reorganization, consolidated or merger) that results in
the transfer of thirty-three percent (33%) or more of the outstanding voting power of the Company, with the exception of acquisition
of additional voting capital stock by Pharmsynthez or its affiliates.

F-27

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Subsequent  Equity  Sales.        The  Series  B  Preferred  Stock  has  full  ratchet  price  based  anti-dilution  protection,  subject  to
shareholder approval and customary carve outs, in the event of a down-round financing at a price per share below the stated value of
the Series B Preferred Stock.

Voting  Rights .        Except  as  otherwise  provided  in  the  Series  B  Preferred  Stock  second  amended  and  restated  certificate  of
designation or required by law, the Series B Preferred Stock has no voting rights. However, as long as any Series B Preferred Stock
remains outstanding, the amended and restated certificate of designation provides that we shall not, without the affirmative vote of all
then-outstanding  Series  B  Preferred  Stock,  (a)  alter  or  change  adversely  the  powers,  preferences  or  rights  given  to  the  Series  B
Preferred  Stock  or  alter  or  amend  the  certificate  of  designation,  (b)  authorize  or  create  any  class  of  stock  ranking  as  to  dividends,
redemption or distribution of assets upon a liquidation senior to, or otherwise pari passu with, the Series B Preferred Stock, (c) amend
its certificate of incorporation or other charter documents in any manner that adversely affects any rights of the holders of Series B
Preferred Stock, (d) increase the number of authorized shares of Series B Preferred Stock, or (e) enter into any agreement with respect
to any of the foregoing. The holders of Series B Preferred Stock have voting rights as to proposals that specifically affect their shares
by law, in which they will vote separately and the vote necessary to approve such proposals will be as set by law.

Fractional Shares.    No fractional shares of common stock will be issued upon conversion of Series B Preferred Stock. Rather,

we shall, at our election, round up to the next whole share or pay a cash adjustment.

Pursuant to the Public Offering, the Company issued 2,242,424 shares of Series B preferred stock. Since its issuance on November 7,
2016, holders of Series B preferred stock converted 118,500 shares to the same number of common stock shares. As of December 31, 2016,
there were 2,305,742 shares of Series B preferred stock issued and outstanding which are convertible into the same number of shares of
common stock.

Warrants Related to Collaboration and Consulting Agreements

In  connection  with  the  Company’s  collaboration  and  consultant  agreements  and  financing  arrangements,  the  Company  issues
warrants  to  purchase  shares  of  common  stock.  These  warrants  are  fair  valued  at  issuance  date  using  the  Black-Scholes  option  pricing
model. The warrants are subject to re-measurement at each reporting period until the measurement date is reached. Expense is recognized
on a straight-line basis over the expected service period or at the date of issuance, if there is not a service period.

In  2010,  the  Company  granted  Baxter  SA  a  warrant  to  purchase  139,040  new  shares  of  common  stock.  During  June  2015,  in
connection  with  the  separation  of  its  biopharmaceuticals  business  to  form  Baxalta  Inc.,  Baxter  SA  assigned  the  warrant  to  Baxalta  Inc.,
which is now Shire plc. The warrant was exercisable immediately after issuance and had an initial expiration date of June 30, 2015, which
the Company had expected to extend. However, the extension did not occur and therefore, the warrant expired unexercised.

On  December  31,  2014,  SynBio  was  granted  a  warrant  to  purchase  204,394  new  shares  of  common  stock  at  an  exercise  price  of
$25.41 per share (“SynBio 2014 Warrant”). The SynBio 2014 Warrant is exercisable in four equal tranches, each with separate non-market,
performance-based vesting criteria. The Company uses its judgment to assess the probability and timing of SynBio achieving these vesting
criteria  and  estimated  that  it  is  not  probable  that  the  vesting  criteria  for  any  tranche  will  be  achieved. As  a  result,  the  Company  did  not
recognize  expense  related  to  this  warrant  during  the  years  ended  December  31,  2016  and  2015.  These  judgments  are  reassessed  at  each
reporting period until the measurement date is reached.

F-28

 
 
 
 
 
 
 
 
 
 
 
 
 
 
In connection with the SynBio 2014 Warrant grant, warrants to purchase 9,700 aggregate new shares of common stock were issued to
SynBio and Pharmsynthez non-director designees (“SynBio Partner Warrants”) on December 31, 2014 under the same terms and conditions
of the SynBio 2014 Warrant. The Company estimated that it is not probable that the vesting criteria for any trance will be achieved and, as
a result, the Company did not recognize expense related to the SynBio Partner Warrants during the years ended December 31, 2016 and
2015. The SynBio 2014 Warrant and SynBio Partner Warrants expire on December 30, 2019 and were not exercised during the years ended
December 31, 2016 and 2015.

On  December  31,  2014,  the  Company  granted  Serum  Institute  a  warrant  to  purchase  96,970  new  shares  of  common  stock  at  an
exercise  price  of  $24.41  per  share  (“Serum  Institute  2014  Warrant”).  The  Serum  Institute  2014  Warrant,  which  was  fair  valued  at
approximately $480,000 at the time of issuance, is exercisable in two equal tranches, each with separate non-market, performance-based
vesting criteria. The Company uses its judgment to assess the probability and timing of Serum Institute achieving these vesting criteria and
estimated that it is probable that the vesting criteria will be achieved for each tranche. These judgments are reassessed at each reporting
period until the measurement date is reached.

In connection with the Serum Institute 2014 Warrant grant, warrants to purchase 4,852 aggregate new shares of common stock were
issued to Serum Institute employees (“Serum Institute Partner Warrants”) on December 31, 2014 under the same terms and conditions of
the Serum Institute 2014 Warrant. The Serum Institute Partner Warrants were fair valued at approximately $24,000 at the time of issuance.

On May 16, 2016, the Company modified the exercise price of 150,307 performance-based warrants held by Serum and individuals
related  to  Serum  from  $25.41  to  $7.92  which  resulted  in  an  incremental  value  expense  of  $204,000. Additionally,  the  Company  issued
212,122 warrants to purchase shares of common stock to Serum with an exercise price of $7.92. The new warrants were fully vested and the
Company recognized $1.37 million in research and development expense in the consolidated statements of comprehensive loss related to
the grants.

The  Company  recognized  warrant  expense  of  $1,121,466  and  $706,500  during  the  years  ended  December  31,  2016  and  2015,
respectively,  related  to  the  Serum  Institute  2014  Warrant  and  Serum  Institute  Partner  Warrants.  The  Serum  Institute  2014  Warrant  and
Serum  Institute  Partner  Warrants  expire  on  December  30,  2019  and  were  not  exercised  during  the  years  ended  December  31,  2016  and
2015.

In August  2015,  the  Company  issued  a  warrant  to  purchase  approximately  25,253  shares  of  common  stock  to  a  consultant  upon
engagement of services to be provided to the Company. The warrant has a term of five years and an exercise price of $25.41. The warrant
is a standalone instrument that is not puttable or mandatorily redeemable by the holder and is classified as an equity award. The Company
determined  that  the  fair  value  of  the  warrant  is  more  reliably  measurable  than  the  fair  value  of  the  services  received. As  a  result,  the
warrant was fair valued at approximately $227,000 at the time of issuance using the Black-Scholes option pricing model. As all services
were completed as of December 31, 2015, the warrant expense was recognized during the year ended December 31, 2015.

Key  assumptions  used  in  the  Black-Scholes  option  pricing  model  for  warrants  related  to  collaboration  and  consultant  agreements

granted during the years ended December 31, 2016 and 2015 are as follows:

Weighted-average expected dividend yield (%)
Weighted-average expected volatility (%)
Weighted-average risk-free interest rate (%)
Weighted-average expected life of option (years)
Weighted-average exercise price ($)
Model used

2016

–   
109.86   
0.97   
5.00   
10.40   
Black-Scholes   

2015

– 
104.81 
1.03 
5.00 
25.41 
Black-Scholes 

F-29

 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Warrants Related to Financing Arrangements

In connection with the Company’s issuance of the SPA Note on July 1, 2015, the Company issued a warrant to purchase 303,031
shares  of  common  stock  in  accordance  with  the  terms  of  the  SPA  (the  “SPA  Warrant”).  The  SPA  Warrant  has  a  five-year  term  and  is
exercisable commencing January 1, 2016, at the lesser of $6.60 per share and 120% of the price per share in the Company’s next capital
raise of at least $7 million (the “Exercise Price”). Pursuant to the terms of the SPA Note, if not repaid or converted on or before six months
from the date of issuance, the Holder will be  issued  an  additional  warrant  to  purchase  303,031  shares  of  common  stock  under  the  same
terms as the Warrant (the “Contingent SPA Warrant,” or together referred to as the “SPA Warrants”). The Company determined there was
a high probability that the SPA Note would not be repaid or converted within the period six months from the date of issuance, resulting in
the  issuance  of  the  Contingent  Warrant.  As  such,  the  Company  concluded  the  Contingent  SPA  Warrant  to  be  considered  issued  and
outstanding as of the SPA Note issuance date in accordance with ASC 815. The fair values of the SPA Warrants were calculated using the
Black-Scholes option pricing model. The key valuation assumptions used consist of the Company’s stock price, a risk-free rate of 1.70%
and an expected volatility of 125%. Using an allocation of the SPA Note proceeds between the relative fair values of the SPA Warrants and
the  SPA  Note,  the  Company  recorded  the  SPA  Warrants  at  a  value  of  $1.6  million  on  the  consolidated  balance  sheet  as  equity  paid-in-
capital. This created a debt discount of $1.6 million that will amortize from the date of issuance through the term of the SPA Note. The
SPA Note remained unpaid and unconverted six months following issuance and, therefore, the Contingent SPA Warrant was triggered and
issued. As this was already recorded, no additional accounting was necessary upon the triggering event date.

In  connection  with  the  Company’s  issuance  of  the  Initial APA  Note  in  March  2016,  the  Company  issued  a  warrant  to  purchase
353,540 shares of common stock in accordance with the terms of the APA (the “Initial APA Warrant”) at the Exercise Price. The Initial
APA Warrant has a five-year term and is exercisable commencing March 31, 2016. If the Initial APA Note was not repaid or converted on
or before six months from the date of issuance, the Holder would be issued an additional warrant to purchase 353,540 shares of common
stock under the same terms as the Initial APA Warrant (the “Contingent APA Warrant”). At issuance, the Company determined there was
a low probability that the Initial APA Note would not be repaid or converted within the period six months from the date of issuance and,
therefore, did not account for the additional warrant as issued. (The Initial APA Note was converted in April 2016.) The fair value of the
warrant  was  calculated  using  the  Black-Scholes  option  pricing  model.  Key  valuation  assumptions  used  consist  of  the  Company’s  stock
price, a risk-free interest rate of 1.42%, an expected volatility of 135%, and no expected dividends. Using an allocation of the Initial APA
Note proceeds between the relative fair values of the Initial APA Warrant and the Initial APA Note, the Company recorded the Initial APA
Warrant at a value of $1.7 million on the consolidated balance sheet as additional paid-in-capital.

In  connection  with  the  Company’s  issuance  of  each  of  the  Period  Notes  (see  Note  8,  Hybrid  Debt  Instruments)  during  the  third
quarter of 2016, the Company issued immediately exercisable warrants to purchase an aggregate of 138,381 shares of common stock at the
APA Exercise Price. If the Period Notes were not repaid or converted on or before six months from the date of the respective issuances, the
holders  will  be  issued  additional  warrants  to  purchase  138,379  shares  of  common  stock  under  the  same  terms  as  the  immediately
exercisable warrants. (The Period Notes were settled in November 2016.) The Company accounted for warrants issued in connection with
the  Period  Notes  (the  “Period  Warrants”)  as  issued  contemporaneous  with  the  issuance  of  the  associated  debt  instrument.  The  Period
Warrants have five-year terms. The fair values of the Period Warrants were calculated using the Black-Scholes option pricing model. Key
valuation  assumptions  used  consist  of  the  Company’s  stock  price,  risk  free  rates  between  1.00%  and  1.13%  and  expected  volatilities  of
110% and 120% and no expected dividends. Using allocations of the individual Period Notes proceeds between the relative fair values of
the individual Period Warrants and the Period Notes, the Company recorded the Period Warrants at an aggregate value of $0.4 million on
the consolidated balance sheet as additional paid-in-capital.

12. Share-Based Payments

Total  share-based  compensation  related  to  stock  options,  common  stock  awards,  and  non-financing  warrants  was  $3,224,652  and
$2,594,113  for  the  years  ended  December  31,  2016  and  2015,  respectively.  (See  Warrants  Related  to  Collaboration  and  Consulting
Agreements in Note 11, Stockholders’ Equity for discussion of the non-financing warrants.)

F-30

 
 
 
 
 
 
 
 
 
 
 
 
Share-based payments is classified in the consolidated statements of comprehensive loss as follows:

    Research and development expenses
    General and administrative expenses

Stock Option Modifications

Year Ended December 31,
2015
2016

  $

  $

1,425,995    $
1,798,657   
3,224,652    $

229,964 
2,364,149 
2,594,113 

During the year ended December 31, 2015, the Company modified 688,408 employee stock option awards to extend the expiry dates
through March 31, 2016. As a result of the modification, the Company recognized $25,008 in incremental compensation expense during
the year ended December 31, 2015. Certain of these awards were extended again to March 31, 2017, resulting in a change in incremental
value of approximately $24,000 which was charged to general and administrative expense in the consolidated statements of comprehensive
loss.

In August 2016, the Company modified the exercise price and vesting of certain employee and non-employee stock option awards

resulting in a change in incremental value and catch up of share-based amortization of approximately $165,000.

Stock Options

The  Company  grants  stock  option  awards  to  employees  and  non-employees  with  varying  vesting  terms  under  the  Xenetic
Biosciences,  Inc.  Equity  Incentive  Plan  (“Stock  Plan”).  The  Company  measures  the  fair  value  of  stock  option  awards  using  the  Black-
Scholes option pricing model, which uses the assumptions noted in the tables below, including the risk-free interest rate, expected term,
share price volatility, dividend yield and forfeiture rate. The risk-free interest rate is based upon the U.S. Treasury yield curve in effect at
the time of grant, with a term that approximates the expected life of the option. For employee stock options issued in 2016 and 2015 that
qualify as “plain vanilla” stock options, the expected term is based on the simplified method. The Company has a limited history of stock
option exercises, which does not provide a reasonable basis for the Company to estimate the expected term of employee stock options. For
all  other  employee  stock  options,  the  Company  estimates  the  expected  life  using  judgment  based  on  the  anticipated  research  and
development  milestones  of  the  Company’s  clinical  projects  and  behaviour  of  the  Company’s  employees.  The  expected  life  of  non-
employee options is the contractual life of the option. The Company determines the expected volatility based on a blended volatility rate of
its own historical volatility with that of comparable publicly traded companies with drug candidates in similar therapeutic areas and stages
of nonclinical and clinical development to the Company’s drug candidates. The Company has applied an expected dividend yield of 0% as
the Company has not historically declared a dividend and does not anticipate declaring a dividend during the expected life of the options.
Further, the Company has applied a forfeiture rate of 0% as the Company has not historically experienced forfeitures.

Employee Stock Options

During the years ended December 31, 2016 and 2015, 603,622 and 493,945 total stock options to purchase shares of common stock
were granted by the Company, respectively. Of the 2016 awards, 365,972 were granted under the Stock Plan and 237,650 were approved
subject  to  stockholder  approval  of  a  new  equity  plan.  The  weighted  average  grant  date  fair  value  per  option  share  of  $2.94  and  $9.35,
respectively. No stock options were exercised during the years ended December 31, 2016 and 2015.

During  the  years  ended  December  31,  2016  and  2015,  212,472  and  161,657  total  stock  options  vested,  with  total  fair  values  of
$1,700,335 and $1,391,450, respectively. As of December 31, 2016, there was $2,866,432 of unrecognized share-based payments related to
employee  stock  options  that  are  expected  to  vest.  The  Company  expects  to  recognize  this  expense  over  a  weighted-average  period  of
approximately 2.4 years.

F-31

 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Key assumptions used in the Black-Scholes option pricing model for options granted to employees during the years ending December

31, 2016 and 2015 are as follows:

Weighted-average expected dividend yield (%)
Weighted-average expected volatility (%)
Weighted-average risk-free interest rate (%)
Weighted-average expected life of option (years)
Weighted-average exercise price ($)
Model used

Year Ended December 31,
2015
2016

–   
110.11   
1.63   
5.92   
3.49   
Black-Scholes   

– 
124.17 
0.44 
2.50 
13.86 
Black-Scholes 

The following is a summary of employee stock option activity for the years ended December 31, 2016 and 2015:

Number of
shares

Weighted-
average exercise
price

Weighted-
average
remaining life
(years)

Aggregate
intrinsic value  

  Outstanding as of January 1, 2015
  Granted
  Expired
  Outstanding as of December 31, 2015
  Granted
  Expired
  Outstanding as of December 31, 2016

126,862   
493,945   
(1,548)  
619,259   
603,622   
(29,169)  
1,193,712   

  Vested or expected to vest as of December 31, 2016    

1,193,712   

  Exercisable as of December 31, 2015
  Exercisable as of December 31, 2016

239,819    $
440,092    $

20.53   
13.86   
15.51   
15.22   
3.49   
12.38   
4.43   

4.43   

17.17   
5.60   

8.92    $

1,915,942 

8.94    $

526,073 

8.94    $

526,073 

7.78    $
8.94    $

688,343 
55,109 

A  summary  of  the  status  of  the  Company’s  non-vested  employee  stock  option  shares  as  of  December  31,  2016,  and  the  changes

during the year ended December 31, 2016, is as follows:

  Balance as of January 1, 2016
  Granted
  Forfeited
  Vested
  Balance as of December 31, 2016

Non-Employee Stock Options

    Number of shares    

Weighted-average
grant date fair
value

379,440    $
603,622    $
(16,970)  
(212,472)   $
753,620    $

9.14 
2.94 

8.00 
4.49 

Share-based  payments  expense  related  to  stock  options  granted  to  non-employees  is  recognized  as  the  services  are  rendered  on  a
straight-line basis. The Company determined that the fair value of the stock options is more reliably measurable than the fair value of the
services received. Compensation expense related to stock options granted to non-employees is subject to re-measurement at each reporting
period until the options vest.

During the year ended December 31, 2016, no options were granted to non-employees. During the year ended December 31, 2015,
30,304 non-employee stock options were granted under the Stock Plan with a weighted average grant date fair value per option share of
$13.13. No non-employee stock options were exercised during years ended December 31, 2016 and 2015.

During the year ended December 31, 2016 and 2015, 17,857 and 17,857 total stock options vested, with total fair values of $196,306
and $195,575, respectively. As of December 31, 2016, there was $90,268 of unrecognized share-based payments related to non-employee
stock options that are expected to vest. The Company expects to recognize this expense over a weighted-average period of approximately
1.5 years.

F-32

 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
 
 
 
    
 
  
   
 
 
 
    
 
  
   
 
 
 
    
 
  
   
 
 
 
   
 
 
 
    
 
  
   
 
 
 
    
 
  
   
 
 
 
   
   
 
    
 
    
 
    
 
  
 
 
 
   
   
 
    
 
    
 
    
 
  
   
 
 
   
 
 
 
 
 
 
   
 
   
 
   
 
 
  
   
 
   
 
 
 
 
 
 
 
 
 
 
Key  assumptions  used  in  the  Black-Scholes  option  pricing  model  for  non-employee  options  during  the  year  ended  December  31,

2015, are as follows:

Weighted-average expected dividend yield (%)
Weighted-average expected volatility (%)
Weighted-average risk-free interest rate (%)
Weighted-average expected life of option (years)
Weighted-average exercise price ($)
Model used

Year Ended
December 31,
2015

– 
120.51 
1.54 
10.00 
13.86 
Black-Scholes 

The following is a summary of non-employee stock option activity for the years ended December 31, 2016 and 2015:

    Number of shares    

Weighted-average
exercise price

  Outstanding as of January 1, 2015
  Granted
  Outstanding as of December 31, 2015
  Granted
  Outstanding as of December 31, 2016

Vested or expected to vest as of December
31, 2016

  Exercisable as of December 31, 2015
  Exercisable as of December 31, 2016

27,138    $
30,304   
57,442   
–   
57,442   

57,442   

29,484    $
47,341    $

12.86   
13.86   
13.39   

7.57   

7.57   

13.37   
8.21   

Weighted-average
remaining life
(years)

Aggregate
intrinsic value

7.60    $

159 

8.23    $

220,764 

7.23    $

7.23    $

7.37    $
6.92    $

– 

– 

119,164 
– 

A summary of the status of the Company’s non-vested non-employee stock option shares as of December 31, 2016, and the changes

during the year ended December 31, 2016 is as follows:

  Balance as of January 1, 2016
  Vested
  Balance as of December 31, 2016

Common Stock Awards

    Number of shares    

Weighted-average
grant date fair
value

27,958    $
(17,857)   $
10,101    $

11.77 
10.99 
13.13 

The Company granted common stock awards to several non-employees in exchange for services provided. The Company measures
the  fair  value  of  these  awards  using  the  fair  value  of  the  services  provided  or  the  fair  value  of  the  awards  granted,  whichever  is  more
reliably measurable. The fair value measurement date of these awards is generally the date the performance of services is complete. The
fair value of the awards is recognized as services are rendered on a straight-line basis.

F-33

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
 
   
 
 
   
 
 
 
    
 
  
   
 
 
 
   
 
 
    
 
    
 
  
   
 
 
 
   
   
 
    
 
    
 
    
 
  
 
   
 
 
 
   
   
 
    
 
    
 
    
 
  
   
 
 
   
 
 
 
 
 
 
   
 
   
 
   
 
 
 
 
 
 
 
 
 
A summary of the Company’s common stock awards granted and issued during the years ended December 31, 2016 and 2015 are as

follows:

  Balance as of January 1, 2015
  Granted
  Issued
  Balance as of December 31, 2015
  Granted
  Issued
  Balance as of December 31, 2016

    Number of shares  
19,622 
34,402 
(31,137)
22,887 
26,760 
(19,857)
29,790 

The Company granted 26,760 and 34,402 shares of common stock during the years ended December 31, 2016 and 2015, respectively,
in exchange for professional services. As all services were rendered in each respective period, expense related to common stock awards of
$180,971 and $392,661 was recognized during the years ended December 31, 2016 and 2015, respectively.

Joint Share Ownership Plan

In  2010  and  2012,  the  Company  issued  1,701,913  and  8,986,281  JSOP  awards,  respectively,  to  two  senior  executives  under  the
JSOP. Under the JSOP, shares in the Company are jointly purchased at fair market value by the participating executives and the trustees of
the  JSOP  trust,  with  such  shares  held  in  the  JSOP  trust.  For  U.S.  GAAP  purposes  the  awards  were  valued  as  employee  options  and
recorded as a reduction in equity as treasury shares until they are exercised by the employee.

During 2011, the 2010 JSOP awards fully vested under the terms of the JSOP due to a significant change in beneficial ownership of
the  Company  and  the  related  compensation  charges  were  fully  recorded  during  periods  prior  to  2013  related  to  this  accelerated  vesting.
During the first quarter of 2014, the 2012 JSOP awards fully vested under the terms of the JSOP due to the achievement of specific share
price hurdles and the related compensation charges were fully recorded during the first quarter of 2014 related to this accelerated vesting.
As of December 31, 2014, all JSOP awards were fully vested. As of December 31, 2016 and 2015, there were 323,885 JSOP awards issued.

13. Employee Benefit Plans

The  Company  has  a  defined  contribution  401(k)  savings  plan  (the  “401(k)  Plan”).  The  401(k)  Plan  covers  substantially  all  U.S.
employees, and allows participants to defer a portion of their annual compensation on a pre-tax basis. Company contributions to the 401(k)
Plan may be made at the discretion of the Board of Directors. During the years ended December 31, 2016 and 2015, the Company made
contributions of approximately $44,000 and $34,000, respectively, to the 401(k) Plan.

In the U.K., the Company has adopted a defined contribution plan (the “UK Plan”) which qualifies under the rules established by HM
Revenue & Customs. The UK Plan generally allows all U.K. employees to contribute a minimum of 3% of salary with no maximum limit.
The  Company  contributes  to  the  plan  between  8%  and  12%  of  the  employee’s  salary,  depending  upon  seniority  of  the  employee.  The
Company,  at  its  discretion,  may  also  contribute  to  an  employee’s  personal  pension  plan.  The  Company  paid  total  contributions  of
approximately $48,000 and $144,000 during the years ended December 31, 2016 and 2015, respectively.

14. Commitments and Contingent Liabilities

Lease

In August 2013, the Company entered into an agreement to lease office and laboratory space in Lexington, Massachusetts under an
operating lease with a commencement date of January 1, 2014 and a termination date of January 31, 2019. With the execution of this lease,
the  Company  is  required  to  maintain  a  $66,000  letter  of  credit  as  a  security  deposit,  which  is  classified  as  a  current  asset  within  the
consolidated balance sheets. In connection with the Lexington lease, the Company recorded $61,377 as prepaid rent as of December 31,
2016,  with  $31,916  recorded  as  a  non-current  asset.  The  Company  also  incurred  a  liability  of  $89,074  with  respect  to  the  Company’s
contribution to the landlord’s leasehold improvements, of which $38,731 is outstanding as of December 31, 2016, with $19,876 recorded as
a non-current liability. This liability is repayable as additional rent expense over the term of the lease and bears interest at 6%.

F-34

 
 
 
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
In  December  2016,  the  Company  entered  into  a  one-year  lease  of  office  space  in  Miami,  Florida,  under  an  operating  lease  with  a
commencement date of December 1, 2016, and a termination date of November 30, 2017. In addition, the Company had leased office space
in London, U.K., through March 2015, at which point it terminated in accordance with the terms of the lease.

The Company’s contractual commitments under all non-cancelable operating leases as of December 31, 2016, are as follows:

As of December 31,
  2017
  2018
  2019
  Total minimum lease payments

Total Operating
Leases

    $

    $

119,704 
106,563 
8,908 
235,175 

Rent expense is calculated on a straight-line basis over the term of the leases. Rent expense under the Company’s operating leases

was $128,606 and $134,875 for the years ended December 31, 2016 and 2015, respectively.

15. Related Party Transactions

In May 2011, the Company received a short term unsecured loan facility of up to $1.7 million from SynBio (the “SynBio Loan”), an
affiliate of the Company, of which $0 and $395,000 was outstanding as of December 31, 2016 and 2015, respectively. In connection with
the APA, the Company made a series of payments during the first two quarters of 2016 totalling $323,640 to creditors of Kevelt. Pursuant
to the APA, such payments are considered direct offsets to the loan with SynBio.

In December 2016, the Company entered into an agreement with SynBio, Pharmsynthez, and Kevelt which settled all amounts owed
on  the  SynBio  Loan,  Kevelt  services  provided  to  Xenetic  in  connection  with  the  XBIO-101  Phase  2  project,  and  the  purchase  of  drug
candidate supply from Kevelt sufficient to meet the needs of the XBIO-101 Phase 2 clinical trial. Pursuant to this agreement, the Company
transferred $620,387 to the counter parties.

Shire has a share ownership of approximately 4.7% of the total issued common stock of the Company as of December 31, 2016 and
was formerly a related party of the Company in 2015 with share ownership of approximately 8.0% of the total issued common stock of the
Company. In December 2016, the Company earned a $3 million milestone payment from Shire related to the advancement of the Phase 1/2
clinical trial of SHP656.

The  Company  has  entered  into  various  research,  development,  license  and  supply  agreements  with  Shire,  SynBio,  Serum  and
Pharmsynthez,  each  a  related  party  whose  relationship,  ownership,  and  nature  of  transactions  is  disclosed  within  other  sections  of  these
footnotes.

During  the  years  ended  December  31,  2016  and  2015,  the  Company  received  research  and  consulting  services  from  a  director  of
Pharmsynthez, a significant shareholder of the Company. The total amount of services received was $131,644 and $72,594 for the years
ended December 31, 2016 and 2015, respectively, with $31,247 and $35,582 included in accounts payable and accrued expenses on the
consolidated balance sheets as of December 31, 2016 and 2015, respectively.

During the year ended December 31, 2015, the Company also received consulting services from a firm owned by a non-employee
director  of  the  Company.  The  total  amount  of  services  received  and  paid  was  $4,000  for  the  year  ended  December  31,  2015.  No  such
services were provided to the Company in 2016; as such, no amounts are included in accounts payable on the consolidated balance sheets
as of December 31, 2016 and 2015.

Please refer to Note 4, Significant Strategic Drug Development Collaborations – Related Parties, Note 8, Hybrid Debt Instruments,
and Note 11, Stockholder’s Equity, for details on arrangements with collaboration partners and non-employee directors that are also related
parties.

16.

Subsequent Events

The  Company  performed  a  review  of  events  subsequent  to  the  balance  sheet  date  through  the  date  the  financial  statements  were

issued and determined that there were no such events requiring recognition or disclosure in the financial statements.

F-35

 
 
 
 
   
 
   
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
XENETIC BIOSCIENCES, INC.

SCHEDULE II

VALUATION AND QUALIFYING ACCOUNTS

FOR THE YEARS ENDED DECEMBER 31, 2016 AND 2015

Valuation Allowance on
Deferred Tax Assets

Balance Beginning of
Period

Additions
(Deductions) Charged
to (from) Income Tax
Expense

Other Changes to

Valuation Allowance    

Balance End of
Period

  2016
  2015

    $
    $

(15,324,438)  
(13,773,409)  

(6,179,344)  
(1,551,029)  

–    $
–    $

(21,503,782)
(15,324,438)

61

 
 
 
 
 
 
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ITEM  9  –  CHANGES  IN  AND  DISAGREEMENTS  WITH  ACCOUNTANTS  ON  ACCOUNTING  AND  FINANCIAL
DISCLOSURE

Not applicable.

ITEM 9A – CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

Our  management,  with  the  participation  of  our  Chief  Executive  Officer  who  is  also  our  principal  financial  officer,  evaluated  the
effectiveness of our disclosure controls and procedures as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of
1934, as amended (the “Exchange Act”), as of the end of the period covered by this Annual Report on Form 10-K.

Based  on  this  evaluation  our  management,  including  our  Chief  Executive  Officer,  concluded  that,  as  of  December  31,  2016,  our
disclosure  controls  and  procedures  are  designed  at  a  reasonable  assurance  level  and  are  effective  to  provide  reasonable  assurance  that
information we are required to disclose in reports that we file or submit under the Exchange Act is recorded, processed, summarized, and
reported within the time periods specified in the SEC’s rules and forms, and that such information is accumulated and communicated to our
management, including our principal executive and principal financial officers, or persons performing similar functions, as appropriate, to
allow timely decisions regarding required disclosure.

Management’s Report on Internal Control over Financial Reporting

Our management is responsible for establishing and maintaining adequate internal control over financial reporting, as such term is
defined  in  Rule  13a-15(f)  of  the  Exchange Act.  Management,  under  the  supervision  and  with  the  participation  of  our  Chief  Executive
Officer  who  is  also  our  principal  financial  officer,  conducted  an  assessment  of  the  design  and  effectiveness  of  our  internal  control  over
financial reporting as of the end of the period covered by this Annual Report on Form 10-K. In making its assessment of internal control
over financial reporting, management used the criteria set forth by the Committee of Sponsoring Organizations (“COSO”) of the Treadway
Commission in Internal Control — Integrated Framework (2013 Framework). Based on this assessment, our management concluded that,
as of the end of the period covered by this Annual Report on Form 10-K, our internal control over financial reporting was effective based
on the criteria set forth by COSO of the Treadway Commission in Internal Control — Integrated Framework.

This  annual  report  does  not  include  an  attestation  report  of  our  registered  public  accounting  firm  regarding  internal  control  over
financial reporting. Management’s report was not subject to attestation by our registered public accounting firm pursuant to an exemption
for non-accelerated filers set forth in Section 989G of the Dodd-Frank Wall Street Reform and Consumer Protection Act.

Changes in Internal Control Over Financial Reporting

There have been no changes in our internal control over financial reporting that occurred during the period covered by this Annual
Report  on  Form  10-K  that  have  materially  affected,  or  are  reasonably  likely  to  materially  affect,  our  internal  control  over  financial
reporting.

Limitations on Effectiveness of Controls and Procedures

In  designing  and  evaluating  the  disclosure  controls  and  procedures,  management  recognizes  that  any  controls  and  procedures,  no
matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives. The Company’s
internal control over financial reporting includes those policies and procedures that:

(1)

(2)

(3)

Pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the
Company’s assets;
Provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance
with generally accepted accounting principles, and that the Company’s receipts and expenditures are being made only in accordance
with authorizations of the Company’s management and directors; and
Provide  reasonable  assurance  regarding  prevention  or  timely  detection  of  unauthorized  acquisition,  use,  or  disposition  of  the
Company’s assets that could have a material effect on the financial statements.

Management, including the Company’s principal executive and principal financial officers, or persons performing similar functions,
does not expect that the Company’s internal controls will prevent or detect all errors and all fraud. A control system, no matter how well
designed and operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met. Further, the
design of a control system must reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to
their costs. Because of the inherent limitations in all control systems, no evaluation of internal controls can provide absolute assurance that
all control issues and instances of fraud, if any, have been detected. Also, any evaluation of the effectiveness of controls in future periods
are subject to the risk that those internal controls may become inadequate because of changes in business conditions, or that the degree of
compliance with the policies or procedures may deteriorate.

ITEM 9B – OTHER INFORMATION

None.

62

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ITEM 10 – DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

PART III

The information required by this Item will be set forth in the Company’s definitive proxy statement or information statement to be
filed with the SEC in connection with the Company’s 2017 Annual Meeting of Stockholders within 120 days of the end of the Company’s
fiscal year ended December 31, 2016 and is incorporated herein by reference.

ITEM 11 – EXECUTIVE COMPENSATION

The information required by this Item will be set forth in the Company’s definitive proxy statement or information statement to be
filed with the SEC in connection with the Company’s 2017 Annual Meeting of Stockholders within 120 days of the end of the Company’s
fiscal year ended December 31, 2016 and is incorporated herein by reference.

ITEM  12  –  SECURITY  OWNERSHIP  OF  CERTAIN  BENEFICIAL  OWNERS  AND  MANAGEMENT  AND  RELATED
STOCKHOLDER MATTERS

The information required by this Item will be set forth in the Company’s definitive proxy statement or information statement to be
filed with the SEC in connection with the Company’s 2017 Annual Meeting of Stockholders within 120 days of the end of the Company’s
fiscal year ended December 31, 2016 and is incorporated herein by reference.

ITEM 13 – CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE

The information required by this Item will be set forth in the Company’s definitive proxy statement or information statement to be
filed with the SEC in connection with the Company’s 2017 Annual Meeting of Stockholders within 120 days of the end of the Company’s
fiscal year ended December 31, 2016 and is incorporated herein by reference.

ITEM 14 – PRINCIPAL ACCOUNTING FEES AND SERVICES

The information required by this Item will be set forth in the Company’s definitive proxy statement or information statement to be
filed with the SEC in connection with the Company’s 2017 Annual Meeting of Stockholders within 120 days of the end of the Company’s
fiscal year ended December 31, 2016 and is incorporated herein by reference.

ITEM 15 – EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

PART IV

(a)

The following is filed as part of this Annual Report on Form 10-K:
·

Consolidated  Financial  Statements:  The  consolidated  financial  statements  and  report  of  independent  registered  public
accounting firm required by this item are included in Part II, Item 8;
Financial Statement Schedules:  Schedule II, Valuation and Qualifying Accounts, is included in Part II, Item 8.

·
All other schedules are omitted because they are not applicable or not required, or because the required information is shown either
in the consolidated financial statements or in the notes thereto.

(b)

Exhibits: The exhibits which are filed or furnished with this Annual Report on Form 10-K or which are incorporated herein by
reference are set forth in the Exhibit Index beginning on page 66, which is incorporated herein by reference.

ITEM 16 – FORM 10-K SUMMARY

Not applicable.

63

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report

to be signed on its behalf by the undersigned, thereunto duly authorized.

SIGNATURES

Date: March 31, 2017

By:

XENETIC BIOSCIENCES, INC.

/s/ MICHAEL SCOTT MAGUIRE
Michael Scott Maguire
Chief Executive Officer and President

64

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
POWER OF ATTORNEY AND SIGNATURES

We,  the  undersigned  officers  and  directors  of  Xenetic  Biosciences,  Inc.,  hereby  severally  constitute  and  appoint  Michael  Scott
Maguire, our true and lawful attorney, with full power to him, to sign for us in our names in the capacities indicated below, all amendments
to this report, and generally to do all things in our names and on our behalf in such capacities to enable Xenetic Biosciences, Inc. to comply
with the provisions of the Securities Exchange Act of 1934, as amended, and all requirements of the Securities and Exchange Commission.

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on

behalf of the registrant and in the capacities indicated below on the 31st day of March, 2017.

Signature

Title(s)

/s/ MICHAEL SCOTT MAGUIRE

  President, Chief Executive Officer and Director

Michael Scott Maguire

/s/ JEFFREY EISENBERG
Jeffrey Eisenberg

(Principal Executive Officer, Principal Financial Officer and Principal Accounting
Officer)

  Chief Operating Officer and Director

/s/ FIRDAUS JAL DASTOOR FCS
Firdaus Jal Dastoor FCS

  Director

/s/ ROMAN KNYAZEV
Roman Knyazev

  Director

/s/ DARLENE DEPTULA-HICKS
Darlene Deptula-Hicks

  Director

/s/ ROGER KORNBERG
Roger Kornberg

/s/ EDWARD BENZ
Edward Benz

  Director

  Director

65

 
 
 
 
 
 
   
 
 
 
   
 
   
 
 
 
   
 
 
   
 
 
 
   
   
 
 
   
 
 
 
   
 
 
   
 
 
 
   
   
 
 
   
 
 
 
   
   
 
 
   
 
 
 
   
   
 
 
   
 
 
 
 
   
 
 
 
 
 
Exhibit
No.

Exhibit Index

Form

Filing Date

  Exhibit
Number

Filed
Herewith

EXHIBIT INDEX

2.1
3.1
3.2
3.3
3.4
3.5
3.6
3.7
3.8

3.9

4.1
4.2

4.3

4.4

4.5

  Scheme of Arrangement (court order)
  Articles of Incorporation
  Certificate of Amendment to Articles of Incorporation
  Certificate of Amendment to Articles of Incorporation
  Certificate of Amendment to Articles of Incorporation
  Certificate of Change Pursuant to NRS 78.209
  Certificate of Amendment to Articles of Incorporation
  Bylaws
  Form of Amended and Restated Certificate of Designation of

Preferences, Rights and Limitations of Series A Preferred Stock

8-K
S-1
8-K
8-K
10-Q  
10-Q  
8-K
S-1
S-1

01/29/2014  
11/21/2011  
02/12/2013  
02/27/2013  
01/10/2014  
01/10/2014  
09/30/2015  
11/21/2011  
10/27/2016  

  Second Amended and Restated Certificate of Designation of Preferences,

 S-1/A  

10/31/2016 

Rights and Limitations of Series B Preferred Stock
  Form of Common Stock Certificate of the Registrant
  Xenetic Biosciences, Inc. Shareholder Voting Agreement dated October

26, 2016 between Xenetic Biosciences Inc. and SynBio, LLC

S-1
S-1

07/14/2016  
10/27/2016  

2.1
3.1
3.1
3.1
3.1
3.2
3.1
3.2
3.8

3.9 

4.1
4.2

  SynBio LLC Warrant to Purchase Common Stock of Xenetic Bioscience,

10-K  

04/15/2015  

10.2

Incorporated

  Serum Institute of India Limited Warrant to Purchase Common Stock of

10-K  

04/15/2015  

10.03

Xenetic Bioscience, Incorporated

  Firdaus Jal Dastoor Warrant to Purchase Common Stock of Xenetic

10K

04/15/2015  

10.4

Bioscience, Incorporated

4.6
4.7
4.8
4.9
4.10
4.11
4.12

  Form of Common Stock Purchase Warrant
  Form of Common Stock Purchase Warrant
  Form of Amended and Restated Common Stock Purchase Warrant
  Form of Common Stock Purchase Warrant
  Form of Common Stock Purchase Warrant
  Form of Ten Percent (10%) Senior Secured Convertible Promissory Note  
  Form of Ten Percent (10%) Junior Secured Convertible Promissory Note

8-K
8-K
8-K
8-K
S-1/A  
8-K
8-K

11/16/2015  
11/16/2015  
11/16/2015  
07/08/2016  
10/31/2016  
11/16/2015  
07/08/2016  

10.3
10.4
10.6
10.3
10.53
10.2
10.2

– Due Deferral End Date

4.13

  Form of Amended and Restated Ten Percent (10%) Senior Secured

Convertible Promissory Note

4.14

  Registration Rights Agreement, dated July 1, 2015, between Xenetic

Bioscience, Inc. and OJSC Pharmsynthez

4.15
10.1

  Form of First Amendment to Registration Rights Agreement
  Possible Offer for Xenetic Biosciences plc by General Sales & Leasing,

Inc., dated October 21, 2013

10.2

  Recommended Acquisition of Xenetic Biosciences plc by General Sales

10.3

10.4

10.5†

& Leasing, Inc. including Scheme of Arrangement

  Announcement of Recommended Offer by General Sales and Leasing,
Inc. for shares of Xenetic Biosciences plc, dated November 12, 2013

  Agreement of Conveyance, Transfer and Assignment of Subsidiaries and
Assumption of Obligations dated November 12, 2013 between General
Sales Inc., Leasing, Inc., Oxbridge Technology Partners, SA, Shift It
Media Company and General Aircraft, Inc.

  Form of Rules of the Lipoxen plc Unapproved Share Option Plan dated
July 18, 2000 (as amended by a resolution of the board of directors of
Lipoxen plc passed on March 14, 2006)

8K

8-K

8-K
8-K

11/16/2015  

10.5

07/08/2015  

10.3

11/16/2015  
10/21/2013  

10.8
9.1

  8-K and 8-
K/A
8-K

11/25/2013  

11/25/2013  

10-K  

11/27/2013  

9.1

9.2

9.3

10-K  

04/15/2014  

10.5

10.6†

  Form of Xenetic Biosciences plc 2007 Share Option Scheme and US

10-K  

04/15/2014  

10.6

Addendum (as established in 2007 and by resolution of shareholders in
2010 and awarded by board resolution in 2012)

66

 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit
No.

Exhibit Index

Form   Filing Date  

Exhibit
Number  

Filed
Herewith

10.7†

  Form of Xenetic Biosciences, Inc. Equity Incentive Plan, effective

10-K  

04/15/2014  

10.7

January 23, 2014

10.8

  Master Clinical Research Services Agreement between Novotech Pty

10-K  

04/15/2014  

10.17

Limited and Xenetic Biosciences plc dated Feb. 6, 2013

10.9†

  Employment Agreement, dated November 3, 2009, between Lipoxen plc

10-K/A  

02/18/2015  

10.01

and M. Scott Maguire

10.10

  Form of Lease for Ledgemont Research Center, Lexington,

10-K/A  

02/18/2015  

10.03

Massachusetts dated August 1, 2013 between One Ledgemont LLC and
Xenetic Bioscience, Inc.

10.11

  Stock Purchase Agreement, dated January 29, 2014, between Xenetic

10-K/A  

02/18/2015  

10.08

Biosciences, Inc. and Baxter Healthcare SA

10.12

  Stock Purchase Agreement Amendment No. 1, dated February 14, 2014,

 10-K/A  

02/18/2015  

10.09

between Xenetic Biosciences, Inc. and Baxter Healthcare SA

10.13

  Exclusive Research, Development and License Agreement, dated August
15, 2005, between Lipoxen Technologies Limited, Baxter Healthcare SA
and Baxter Healthcare Corporation

10-K/A  

02/18/2015  

10.10

10.14

  Letter Agreement, dated December 11, 2006, between Lipoxen

10-K/A  

02/18/2015  

10.11

Technologies Limited, Baxter Healthcare SA, Baxter Healthcare
Corporation and Serum Institute of India Limited

10.15

  Amendment to the Exclusive Research, Development and License

10-K/A  

02/18/2015  

10.12

Agreement, dated December 13, 2006, between Lipoxen Technologies
Limited, Baxter Healthcare SA and Baxter Healthcare Corporation
  Second Amendment to the Exclusive Research, Development and

10.16

License Agreement, dated May 28, 2009, between Lipoxen Technologies
Limited, Baxter Healthcare SA and Baxter Healthcare Corporation

10-K/A  

02/18/2015  

10.13

10.17

  Amendment Number Four to the Exclusive Research, Development and

10-K/A  

02/18/2015  

10.14

License Agreement, dated August 10, 2010, between Lipoxen
Technologies Ltd., Baxter Healthcare SA and Baxter Healthcare
Corporation

10.18

  Amendment Number Five to the Exclusive Research, Development and

10-K/A  

02/18/2015  

10.15

License Agreement, dated September 15, 2010, between Lipoxen
Technologies Ltd., Baxter Healthcare SA and Baxter Healthcare
Corporation

10.19

  Form of Sixth Amendment to the Exclusive Research, Development and

10-K/A  

02/18/2015  

10.16

License Agreement, dated January 29, 2014, between Lipoxen
Technologies Limited, Baxter Healthcare SA and Baxter Healthcare
Corporation

10.20

  Agreement on Co-Development and the Terms of Exclusive License

10-K/A  

02/18/2015  

10.18

dated August 4, 2011 between Lipoxen plc, Lipoxen Technologies LTD
and SynBio LLC

10.21

  Subscription Agreement in respect of ordinary shares in the capital of

10-K/A  

02/18/2015  

10.19

10.22

10.23

Lipoxen plc dated August 4, 2011 between SynBio LLC and Lipoxen plc

  Collaboration, Licence and Development Agreement, dated November
11, 2009, between Pharmasynthez ZAO and Lipoxen Technologies Ltd.
  Exclusive Patent and Know How Licence and Manufacturing Agreement,
dated August 4, 2011, between Lipoxen plc, Lipoxen Technologies Ltd
and Serum Institute of India Limited

10-K/A  

02/18/2015  

10.20

10-K/A  

02/18/2015  

10.21

10.24†   Employment Agreement, dated April 30, 2012, between Xenetic

10-K/A  

02/18/2015  

10.23

Bioscience, Inc. and Dr. Henry Hoppe IV.

10.25

  Intellectual Property Assignment between Dmitry Genkin, FDS Pharma,

10-K  

04/15/2015  

10.1

Lipoxen Technologies Limited and Xenetic Biosciences Inc.

10.26

  Securities Purchase Agreement, dated May 2015, between Xenetic

8-K

07/08/2015  

10.1

Bioscience, Inc. and OJSC Pharmsynthez

67

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit
No.

Exhibit Index

Form   Filing Date  

Exhibit
Number  

Filed
Herewith

10.27

  Security Agreement dated July 1, 2015, between Xenetic Bioscience, Inc.

and OJSC Pharmsynthez

10.28

  Subsidiary Guarantee dated July 1, 2015, between Xenetic Bioscience,

10.29
10.30

10.31

10.32
10.33
10.34
10.35

10.36

Inc. and OJSC Pharmsynthez

  Form of Assignment and Assumption Agreement
  Settlement Agreement, dated August 27, 2015, between Xenetic
Biosciences (UK) Limited, Xenetic Biosciences, Inc., Lipoxen
Technologies Limited and Colin Hill

  Form of Asset Purchase Agreement, dated as of November 13, 2015, by
and among Xenetic Biosciences, Inc., Lipoxen Technologies, LTD, a
U.K. corporation, AS Kevelt, an Estonian company and OJSC
Pharmsynthez

  Form of First Amendment to Securities Purchase Agreement
  Form of First Amendment to Security Agreement
  Form of First Amendment to Subsidiary Guarantee
  Form of Transition, Services and Resupply Agreement by and among

Xenetic Bioscience, Inc., AS Kevelt and OJSC Pharmsynthez

  Letter Agreement re. Appointment of Non – Employee, Independent
Director of Xenetic Biosciences, Inc. for Roger D. Kornberg dated
February 2016

10.37†   Deferred Salary Security Agreement with Mr. Maguire
10.38†   Letter Agreement re. Appointment of Non – Employee, Independent

Director of Xenetic Biosciences, Inc. for Jeffrey F. Eisenberg dated July
8, 2016

10.39

  Letter Agreement re. Appointment of Non – Employee, Independent
Director of Xenetic Biosciences, Inc. for Dr. Edward J. Benz dated
November 18, 2016

8-K

8-K

8-K
8-K

07/08/2015  

10.4

07/08/2015  

10.5

07/08/2015  
09/02/2015  

10.7
10.1

8-K

11/16/2015  

10.1

8-K
8-K
8-K
8-K

8-K

8-K
8-K

11/16/2015  
11/16/2015  
11/16/2015  
11/16/2015  

10.7
10.9
10.10
10.11

02/29/2016  

10.1

07/08/2016  
07/17/2016  

10.1
10.1

8-K

11/22/2016  

10.1

10.40

  Employment Agreement, dated December 1, 2016, between Xenetic

8-K

12/6/2016

10.1

Bioscience, Inc. and Jeffrey Eisenberg

  List of Subsidiaries
  Consent of Marcum LLP
  Consent of Ernst & Young LLP
  Power of Attorney (included on signature page) 

21.1
23.1
23.2
24.1
31.1

31.2

32.1*

Certification of Principal Executive Officer, as required by Rule 13a-
14(a) or Rule 15d-14(a)
Certification of Principal Financial Officer, as required by Rule 13a-
14(a) or Rule 15d-14(a)
Certification of Principal Executive Officer and Principal Financial
Officer, as required by Rule 13a-14(b) or Rule 15d-14(b) and
Section 1350 of Chapter 36 of Title 18 of the United States Code
(18 U.S.C. §1350)
101.INS   XBRL Instance Document.
101.SCH   XBRL Taxonomy Extension Schema Document.
101.CAL   XBRL Taxonomy Extension Calculation Linkbase Document.
101.DEF   XBRL Taxonomy Extension Definition Linkbase Document.
101.LAB   XBRL Taxonomy Extension Label Linkbase Document.
101.PRE   XRBL Taxonomy Extension Presentation Linkbase Document.

X
X
X
X
X

X

X

X
X
X
X
X
X

Indicates a management contract or any compensatory plan, contract or arrangement.

†
* This certification is deemed not filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise
subject to the liability of that section, nor shall it be deemed incorporated by reference into any filing under the Securities Act of
1933, as amended, or the Securities Exchange Act of 1934, as amended.

68

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER
PURSUANT TO EXCHANGE ACT RULES 13a-14(a) AND 15d-14(a),
AS ADOPTED PURSUANT TO
SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

EXHIBIT 31.1

I, Michael Scott Maguire, certify that:

1.

2.

3.

4.

I have reviewed this annual report on Form 10-K of Xenetic Biosciences, Inc.;

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary
to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to
the period covered by this report;

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material
respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this
report;

The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act
Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a)

(b)

(c)

(d)

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under
our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made
known to us by others within those entities, particularly during the period in which this report is being prepared;

Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed
under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of
financial statements for external purposes in accordance with generally accepted accounting principles;

Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions
about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on
such evaluation; and

Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the
registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially
affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5.

The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial
reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the
equivalent functions):

(a)

(b)

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting
which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial
information; and

Any fraud, whether or not material, that involves management or other employees who have a significant role in the
registrant’s internal control over financial reporting.

Dated: March 31, 2017

By: /s/ Michael Scott Maguire
Michael Scott Maguire
Principal Executive Officer

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER
PURSUANT TO EXCHANGE ACT RULES 13a-14(a) AND 15d-14(a),
AS ADOPTED PURSUANT TO
SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

EXHIBIT 31.2

I, Michael Scott Maguire, certify that:

1.

2.

3.

4.

I have reviewed this annual report on Form 10-K of Xenetic Biosciences, Inc.;

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary
to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to
the period covered by this report;

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material
respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this
report;

The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act
Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a)

(b)

(c)

(d)

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under
our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made
known to us by others within those entities, particularly during the period in which this report is being prepared;

Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed
under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of
financial statements for external purposes in accordance with generally accepted accounting principles;

Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions
about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on
such evaluation; and

Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the
registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially
affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5.

The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial
reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the
equivalent functions):

(a)

(b)

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting
which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial
information; and

Any fraud, whether or not material, that involves management or other employees who have a significant role in the
registrant’s internal control over financial reporting.

Dated: March 31, 2017

By: /s/ Michael Scott Maguire
Michael Scott Maguire
Principal Financial Officer

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

EXHIBIT 32.1

In connection with the Annual Report on Form 10-K of Xenetic Biosciences, Inc. (the “Company”) for the fiscal year ended
December 31, 2016, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, the undersigned officer of
the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that, to
the best of my knowledge:

1.

2.

The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and

The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of
the Company.

Dated: March 31, 2017

By: /s/ Michael Scott Maguire
Michael Scott Maguire
Chief Executive Officer and President
(Principal Executive Officer and Principal Financial Officer)