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XOMA Royalty Corp.

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FY2020 Annual Report · XOMA Royalty Corp.
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 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, 2020

OR

☐      TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

FOR THE TRANSITION PERIOD FROM                      TO

Commission File Number 0-14710

XOMA CORPORATION

(Exact name of registrant as specified in its charter)

Delaware
(State or other jurisdiction of incorporation or organization)

2200 Powell Street, Suite 310, Emeryville, California
(Address of principal executive offices)

52-2154066
(I.R.S. Employer Identification No.)

94608
(Zip Code)

Registrant’s telephone number, including area code: (510) 204-7200

Securities registered pursuant to Section 12(b) of the Act:
Title of each class
Common Stock
8.625% Series A Cumulative, Perpetual Preferred
Stock

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

Trading Symbol(s)
XOMA
XOMAP

Name of each exchange on which registered
The Nasdaq Global Market
The Nasdaq Global Market

Indicate by check mark if the Registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. YES  ☐ NO ☒

Indicate by check mark if the Registrant is not required to file reports pursuant to Section 13 or 15(d) of the Act. YES ☐ NO ☒

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 ☒ NO ☐

Indicate  by  check  mark  whether  the  Registrant  has  submitted  electronically  every  Interactive  Data  File  required  to  be  submitted  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 such files). YES ☒ NO ☐

Indicate  by  check  mark  whether  the  registrant  is  a  large  accelerated  filer,  an  accelerated  filer,  a  non-accelerated  filer,  smaller  reporting  company,  or  an  emerging  growth
company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange
Act.

Large accelerated filer

Non-accelerated filer

Emerging growth company

☐

☒

☐

Accelerated filer

Smaller reporting company

☐

☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial
accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial
reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report. ☐

Indicate by check mark whether the Registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). YES  ☐ NO ☒

The aggregate market value of the voting and non-voting common equity held by non-affiliates of the Registrant, based on the closing price of the shares of common stock on
June 30, 2020, was $136,774,906.

Number of shares of Registrant’s Common Stock outstanding as of March 5, 2021 was 11,240,057

 
 
 
 
Table of Contents

XOMA Corporation
2020 FORM 10-K ANNUAL REPORT
TABLE OF CONTENTS

Business
Risk Factors
Unresolved Staff Comments
Properties
Legal Proceedings
Mine Safety Disclosures

Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities
Selected Financial Data
Management’s Discussion and Analysis of Financial Condition and Results of Operations
Quantitative and Qualitative Disclosures about Market Risk
Financial Statements and Supplementary Data
Changes in and Disagreements With Accountants on Accounting and Financial Disclosure
Controls and Procedures
Other Information

Directors, Executive Officers, and Corporate Governance
Executive Compensation
Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters
Certain Relationships and Related Transactions, and Director Independence
Principal Accountant Fees and Services

PART I

Item 1.
Item 1A.
Item 1B.
Item 2.
Item 3.
Item 4.

PART II

Item 5.
Item 6.
Item 7.
Item 7A.
Item 8.
Item 9.
Item 9A.
Item 9B.

PART III

Item 10.
Item 11.
Item 12.
Item 13.
Item 14.

PART IV

Item 15.
Item 16.
SIGNATURES

Exhibits and Financial Statement Schedules
Form 10‑K Summary

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16
45
45
45
45

46
46
47
57
57
58
58
58

59
63
70
72
73

74
82
83

This  annual  report  on  Form  10-K  includes  trademarks,  service  marks  and  trade  names  owned  by  us  or  others.  “XOMA,”  the
XOMA  logo  and  all  other  XOMA  product  and  service  names  are  registered  or  unregistered  trademarks  of  XOMA  Corporation  or  a
subsidiary  of  XOMA  Corporation  in  the  United  States  and  in  other  selected  countries. All  trademarks,  service  marks  and  trade  names
included or incorporated by reference in this annual report are the property of their respective owners.

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PART I

This Annual Report on Form 10-K contains forward-looking statements within the meaning of Section 27A of the Securities Act of
1933, as amended, or the Securities Act, Section 21E of the Securities Exchange Act of 1934, as amended, or the Exchange Act, and the
Private  Securities  Litigation  Reform  Act  of  1995,  which  are  subject  to  the  “safe  harbor”  created  by  those  sections.  Forward-looking
statements are based on our management’s beliefs and assumptions and on information currently available to them. In some cases, you can
identify  forward-looking  statements  by  words  such  as  “may,”  “will,”  “should,”  “could,”  “would,”  “expects,”  “plans,”  “anticipates,”
“believes,”  “estimates,”  “projects,”  “predicts,”  “potential,”  “intend”  and  similar  expressions  intended  to  identify  forward-looking
statements. Examples of these statements include, but are not limited to, statements regarding: our future operating expenses, our future
losses, the potential success of our strategy as a royalty aggregator, the extent to which our issued and pending patents may protect our
products and technology, the potential of our existing product candidates to lead to the development of commercial products, our ability to
receive  potential  milestone  or  royalty  payments  under  license  and  collaboration  agreements  and  the  probability,  amount  and  timing  of
receipt  of  those  payments,  and  our  ability  to  satisfy  our  indebtedness  obligations  and  our  continuing  obligation  to  pay  quarterly  cash
dividends on our Series A Preferred Stock. These statements are based on assumptions that may not prove accurate. Actual results could
differ  materially  from  those  anticipated  due  to  certain  risks  inherent  in  the  biotechnology  industry  and  for  our  licensees  engaged  in  the
development of new products in a regulated market. Among other things: our product candidates subject to our out-license agreements are
still  being  developed,  and  our  licensees’  may  require  substantial  funds  to  continue  development  which  may  not  be  available;  if  our
therapeutic product candidates do not receive regulatory approval, our third-party licensees will not be able to market them; products or
technologies of other companies may render some or all of our product candidates noncompetitive or obsolete; we do not know whether
there  will  be,  or  will  continue  to  be,  a  viable  market  for  the  products  in  which  we  have  an  ownership  or  royalty  interest;  even  once
approved, a product may be subject to additional testing or significant marketing restrictions, its approval may be withdrawn or it may be
voluntarily taken off the market; and we and our licensees are subject to various state and federal healthcare related laws and regulations
that may impact the commercialization of our product candidates and could subject us to significant fines and penalties; and certain of our
technologies are in-licensed from third parties, so our capabilities using them may be restricted and subject to additional risks. These and
other  risks,  including  those  related  to  current  economic  and  financial  market  conditions,  are  contained  principally  in  Item  1,  Business;
Item  1A,  Risk  Factors;  Item  7,  Management’s  Discussion  and  Analysis  of  Financial  Condition  and  Results  of  Operations;  and  other
sections  of  this  Annual  Report  on  Form  10-K.  Factors  that  could  cause  or  contribute  to  these  differences  include  those  discussed  in
Item 1A, Risk Factors, as well as those discussed elsewhere in this Annual Report on Form 10-K.

Forward-looking statements are inherently uncertain and you should not place undue reliance on these statements, which speak
only as of the date that they were made. These cautionary statements should be considered in connection with any written or oral forward-
looking statements that we may issue in the future. We do not undertake any obligation to release publicly any revisions to these forward-
looking statements after completion of the filing of this Annual Report on Form 10-K to reflect later events or circumstances or to reflect
the occurrence of unanticipated events.

All references to “portfolio” in this Annual Report on Form 10-K are to milestone and/or royalty rights associated with a basket

of drug products in development.

Risk Factors Summary

Below is a summary of material factors that make an investment in our securities speculative or risky. Importantly, this summary
does not address all of the risks and uncertainties that we face. Additional discussion of the risks and uncertainties summarized in this risk
factor summary, as well as other risks and uncertainties that we face, can be found under “Risk Factors” in Part I, Item 1A of this Annual
Report on Form 10-K. The below summary is qualified in its entirety by that more complete discussion of such risks and uncertainties. You
should consider carefully the risks and uncertainties described under “Risk Factors” in Part I, Item 1A of this Annual Report on Form 10-K
as part of your evaluation of the risks associated with an investment in our securities.

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●

The  COVID-19  pandemic  has  adversely  impacted  and  could  materially  and  adversely  impact  in  the  future  our  licensees  or  royalty-
agreement counterparties or their licensees, which could cause delays or elimination of our receipts of potential milestones and royalties
under our licensing or royalty and milestone acquisition arrangements.

● Our acquisitions of potential future royalty and/or milestone payments may not produce anticipated revenues and/or may be negatively
affected by a default or  bankruptcy  of  the  licensor(s)  or  licensee(s)  under  the  applicable  license  agreement(s)  covering  such  potential
royalties  and/or  milestones,  and  if  such  transactions  are  secured  by  collateral,  we  may  be,  or  may  become,  under-secured  by  the
collateral or such collateral may lose value and we will not be able to recuperate our capital expenditures associated with the acquisition.

● Many of our potential royalty acquisitions may be associated with drug products that are in clinical development and have not yet been
commercialized. To the extent that such products are not successfully developed and commercialized, our financial condition and results
of  operations  may  be  negatively  impacted. Acquisitions  of  potential  royalties  associated  with  development  stage  biopharmaceutical
product candidates are subject to a number of uncertainties.

● We depend on our licensees and royalty-agreement counterparties for the determination of royalty and milestone payments. While we
typically have primary or back-up rights to audit our licensees and royalty-agreement counterparties, the independent auditors may have
difficulty  determining  the  correct  royalty  calculation,  we  may  not  be  able  to  detect  errors  and  payment  calculations  may  call  for
retroactive adjustments. We may have to exercise legal remedies, if available, to resolve any disputes resulting from any such audit.

●

The lack of liquidity of our acquisitions of future potential milestones and royalties may adversely affect our business and, if we need to
sell any of our acquired assets, we may not be able to do so at a favorable price, if at all. As a result, we may suffer losses. We have
sustained losses in the past, and we expect to sustain losses in the foreseeable future.

● Our  royalty  aggregator  strategy  may  require  that  we  register  with  the  SEC  as  an  “investment  company”  in  accordance  with  the
Investment Company Act of 1940. If we were to become an “investment company” and be subject to the restrictions of the 1940 Act,
those restrictions would likely require significant changes in the way we do business and add significant administrative burdens to our
operations.

● Our royalty aggregator strategy may require us to raise additional funds to acquire milestone and royalty interests; we cannot be certain
that  funds  will  be  available  or  available  at  an  acceptable  cost  of  capital,  and  if  they  are  not  available,  we  may  be  unsuccessful  in
acquiring milestone and royalty interests to sustain the business in the future.

● We  have  significantly  restructured  our  business  and  revised  our  business  plan  and  there  are  no  assurances  that  we  will  be  able  to

successfully implement our revised business plan or successfully operate as a royalty aggregator.

●

Information available to us about the biopharmaceutical products underlying the potential royalties we buy may be limited and therefore
our ability to analyze each product and its potential future cash flow may be similarly limited.

● Our future income is dependent upon numerous potential milestone and royalty-specific assumptions and, if these assumptions prove not

to be accurate, we may not achieve our anticipated rates of returns.

● Reductions  or  declines  in  income  from  potential  milestones  and  royalties,  or  significant  reductions  in  potential  milestone  or  royalty
payments compared to expectations, or  impairments  in  the  value  of  potential  milestones  and  royalties  acquired  could  have  a  material
adverse effect our financial condition and results of operations.

● A large percentage of the calculated net present value of our portfolio is represented by a limited number of products. The failure of any
one of these products to move forward in clinical development or commercialization may have a material adverse effect on our financial
condition and results of operation.

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● We  rely  heavily  on  license  and  collaboration  relationships,  and  any  disputes  or  litigation  with  our  licensees,  collaborators  and  their
partners  or  termination  or  breach  of  any  of  the  related  agreements  could  reduce  the  financial  resources  available  to  us,  including  our
ability  to  receive  milestone  payments  and  future  potential  royalty  and  other  revenues.  At  any  given  time,  we  may  be  engaged  in
discussions with our licensees or collaborators regarding the interpretation of the payment and other provisions relating to products as to
which we have milestones and potential royalty or other payment rights. Should any such discussions result in a disagreement regarding
a particular product that cannot be resolved satisfactorily to us, we may end up being paid less than anticipated on such product which
could materially adversely affect our financial condition, results of operation and future prospects.

● Our potential  milestone  and  royalty  providers  may rely on third parties to provide services in connection with their product candidate
development  and  manufacturing  programs.  The  inadequate  performance  by  or  loss  of  any  of  these  service  providers  could  affect  our
potential milestone and royalty providers’ product candidate development.

● Certain of our technologies are in-licensed from third parties, so our and our licensees’ capabilities using them may be restricted and

subject to additional risks.

● Because many of the companies with which we do business also are in the biotechnology sector, the volatility of that sector can affect us

indirectly as well as directly.

● We may not be able to successfully identify and acquire potential milestone and royalty streams on other products, product candidates,
or  programs,  or  other  companies  to  grow  and  diversify  our  business,  and,  even  if  we  are  able  to  do  so,  we  may  not  be  able  to
successfully  manage  the  risks  associated  with  integrating  any  such  products,  product  candidates,  programs  or  companies  into  our
business or we may otherwise fail to realize the anticipated benefits of these acquisitions.

●

If our potential royalty providers’ therapeutic product candidates do not receive regulatory approval, our potential royalty providers will
be unable to market them.

● Our potential milestone and royalty providers face uncertain results of clinical trials of product candidates.

● Our  potential  royalty  providers  may  be  unable  to  price  their  products  effectively  or  obtain  coverage  and  adequate  reimbursement  for
sales  of  their  products,  which  would  prevent  our  licensees  and  potential  royalty  providers’  products  from  becoming  profitable  and
negatively affect the royalties we may receive.

● We do not know whether there will be, or will continue to be, a viable market for the product candidates in which we have an ownership,

milestone or royalty interest.

●

If  we  and  our  potential  royalty  providers  are  unable  to  protect  our  intellectual  property,  in  particular  patent  protection  for  principal
products, product candidates and processes in which we have an ownership or royalty interest, and prevent the use of the covered subject
matter by third parties, our potential royalty providers’ ability to compete in the market will be harmed, and we may not realize our profit
potential.

● We  have  a  continuing  obligation  to  pay  quarterly  dividends  to  holders  of  our  Series A  Preferred  Stock,  which  will  be  an  on-going

expenditure for us and may limit our ability to borrow additional funds. 

Item 1.   Business

Overview and Strategy

XOMA Corporation (“XOMA”), a Delaware corporation, is a biotech royalty aggregator. We have a sizable portfolio of economic
rights to future potential milestone and royalty payments associated with partnered pre-commercial therapeutic candidates. Our  portfolio
was built through licensing our proprietary products and platforms from our legacy discovery and development business, combined with
acquisitions of rights to future milestones and royalties that we have

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made since our royalty aggregator business model was implemented in 2017. We expect that most of our future revenue will be based on
payments we may receive for milestones and royalties related to these programs.

Our strategy is to expand  our  pipeline  by  acquiring  additional  potential  milestone  and  royalty  revenue  streams  on  drug  product
candidates  from  third  parties.  Expanding  our  pipeline  through  these  acquisitions  can  allow  for  further  diversification  across  therapeutic
areas and development stages. Our ideal target acquisitions are in pre-commercial stages of development, have an expected long duration of
market exclusivity, high revenue potential, and are partnered with a large pharmaceutical or biopharmaceutical enterprise.

COVID-19

The  COVID-19  pandemic  continues  to  pose  risks  to  our  business  as  clinical  trials  industry-wide  have  slowed.  Our  business  is
dependent on the continued development and commercialization efforts of our licensees and our royalty agreement counterparties and their
licensees. We have been monitoring and continue to monitor our portfolio programs for potential delays in underlying research programs
and  elections  of  our  partners  to  continue  or  cease  development.  Delays  in  clinical  trials  and  underlying  research  programs  may  lead  to
delayed revenue from milestones from our licensees and royalty agreement counterparties or, if certain research programs are discontinued,
we may recognize impairment charges for our royalty receivables. COVID-19, the related variants, and the timing of vaccine distribution
may impact our underlying programs in a variety of ways which are unknown in length and scope at this time.

Portfolio Highlights

The following table highlights key  assets  included  in  our  portfolio  of  potential  future  milestone  and  royalty  streams.  This  table

does not include all assets because certain assets are subject to confidentiality agreements.

COMPANY

ASSET NAME

TARGET

ROYALTY RATE

Aronora

Aronora

Aronora

AVEO

AB002 (proCase/E-WE thrombin) Protein kinase C

AB023 (xisomab, 3G3)

AB054

AV-299 (ficlatuzumab)

Factor XI

Factor XII

HGF

Factor XIa

Factor XI

Low single-digit

Low single-digit

Low single-digit

Low single-digit

Low single-digit

Low single-digit

Bayer (Aronora RPA)

BAY1213790 (osocimab)

Bayer (Aronora RPA)

BAY1831865

Chiesi Group (Bioasis RPA)

Lysosomal Storage Disorders
Enzymes

Compugen

Incyte (Agenus RPA)

Incyte (Agenus RPA)

Incyte (Agenus RPA)

Incyte (Agenus RPA)

Janssen Biotech

Janssen Biotech

Janssen Biotech

COM902

INCAGN1876

INCAGN1949

INCAGN02390

INCAGN2385

JNJ-63723283 (cetrelimab)

JNJ-63709178

JNJ-63898081

Merck/(Agenus RPA)

MK-4830

Novartis

CFZ533 (iscalimab)

Brain penetrant enzyme

Low single-digit

TIGIT

GITR

OX-40

TIM-3

LAG-3

PD-1

CD123xCD3

PSMAxCD3

ILT-4

CD-40

4

Low single-digit

Mid single-digit

Mid single-digit

Low to mid single-digit

Low to mid single-digit

0.75%

0.75%

0.75%

Low single-digit

Mid single-digit to low-teens

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Novartis

Novartis

VPM087 (gevokizumab)

NIS793

IL-1ß

TGFß

High single-digit to mid-teens

Mid single-digit to low teens

Novartis (Palobiofarma RPA) NIR178

Adenosine A2a receptor

Low single-digit

Ology Bioservices

NTM-1631, NTM-1632, NTM-
1633, NTM-1634

Botulinum neurotoxins

15%

Palobiofarma

Palobiofarma

Palobiofarma

Palobiofarma

Palobiofarma

Rezolute

Rezolute

Sesen Bio

Takeda

PBF-680

PBF-677

PBF-999

PBF-1129

PBF-1650

RZ358

RZ402

VICINEUM™ (oportuzumab
monatox)

TAK-079 (mezagitamab)

Takeda/Molecular Templates TAK-169

Zydus Cadila

IL-2/anti-IL-2 combination

Acquisitions

Royalty Purchase Agreement with Agenus, Inc.

Adenosine A1 receptor

Low single-digit

Adenosine A3 receptor

Low single-digit

Adenosine A2a /
Phosphodiesterase 10 (PDE-
10)

Low single-digit

Adenosine A2b receptor

Low single-digit

Adenosine A3 receptor

Low single-digit

Insulin receptor

Plasma kallikrein

High single-digit to mid-teens

Low single-digit

EpCAM

CD-38

CD-38

IL-2

0.875%

4%

4%

Single to double-digit

In September 2018, we entered into a royalty purchase agreement (the “Agenus Royalty Purchase Agreement”) with Agenus, Inc.
(“Agenus”). Under the Agenus Royalty Purchase Agreement, we purchased from Agenus the right to receive 33% of the future royalties
due to Agenus from Incyte (net of certain royalties payable by Agenus to a third party) and 10% of all future developmental, regulatory and
sales milestones on sales of six Incyte immuno-oncology assets. In addition, we purchased from Agenus the right to receive 33% of the
future royalties due to Agenus from Merck and 10% of all future developmental, regulatory and sales milestones on sales of MK-4830, an
immuno-oncology  product  currently  in  clinical  development.  Pursuant  to  the Agenus  Royalty  Purchase Agreement,  our  share  in  future
potential development, regulatory and commercial milestones is up to $59.5 million and the royalties have no limit. Under the terms of the
Agenus Royalty Purchase Agreement, we paid Agenus $15.0 million. We financed $7.5 million of the purchase price with a three-year term
loan under our Loan and Security Agreement with Silicon Valley Bank (“SVB”) dated May 7, 2018.

In November 2020, MK-4830 advanced to Phase 2 development stage. As a result of the advancement, Agenus earned a $10.0

million clinical development milestone pursuant to its license agreement with Merck, of which we earned $1.0 million.

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Royalty Purchase Agreement with Bioasis Technologies, Inc.

In  February  2019,  we  entered  into  a  royalty  purchase  agreement  with  Bioasis  Technologies,  Inc.  (the  “Bioasis  Royalty  Purchase
Agreement”) and certain affiliates (collectively “Bioasis”). Under the Bioasis Royalty Purchase Agreement, we purchased potential future
milestone,  royalty  and  option  fee  payment  rights  from  Bioasis  for  product  candidates  that  are  being  developed  pursuant  to  a  License
Agreement  between  Bioasis  and  Prothena  Biosciences  Limited.  Under  the  terms  of  the  Bioasis  Royalty  Purchase Agreement,  we  paid
Bioasis  an  upfront  cash  payment  of  $0.3  million  and  will  be  required  to  make  contingent  future  cash  payments  of  up  to  $0.2  million  to
Bioasis  if  and  when  the  licensed  product  candidates  reach  certain  development  milestones.  As  of  December  31,  2020,  none  of  the
development milestones had been achieved. In addition, we were granted an option to purchase a 1% royalty right on the next two license
agreements  entered  into  between  Bioasis  and  third-party  licensees  subject  to  certain  payments  and  conditions  as  well  as  a  right  of  first
negotiation on subsequent Bioasis license agreements with third parties.

In  November  2020,  we  entered  into  a  second  royalty  purchase  agreement  with  Bioasis  (the  “Second  Bioasis  Royalty  Purchase
Agreement”). Under the Second Bioasis Royalty Purchase Agreement, we purchased potential future milestone and other payments, and
royalty  rights  from  Bioasis  for  product  candidates  that  are  being  developed  pursuant  to  a  research  collaboration  and  license  agreement
between  Bioasis  and  Chiesi  Farmaceutici  S.p.A.  (“Chiesi”).  We  paid  Bioasis  $1.2  million  upon  closing  of  the  Second  Bioasis  Royalty
Purchase Agreement for the purchased rights.

Royalty Purchase Agreement with Aronora, Inc.

In April  2019,  we  entered  into  a  royalty  purchase  agreement  with Aronora,  Inc.  (the  “Aronora  Royalty  Purchase Agreement”),  a
private  research  and  development  company  headquartered  in  Portland,  Oregon.  Under  the  Aronora  Royalty  Purchase  Agreement,  we
purchased from Aronora the rights to potential royalties and a portion of upfront, milestone, and option payments associated with five anti-
thrombotic  hematology  drug  products  in  development:  three  candidates  subject  to  Aronora’s  collaboration  with  Bayer  Pharma  AG
(“Bayer”) (the “Bayer Products”) and two additional early-stage candidates (the “non-Bayer Products”).

Under  the  terms  of  the  Aronora  Royalty  Purchase  Agreement,  we  made  a  $6.0  million  upfront  payment  to  Aronora  when  the
transaction closed on June 26, 2019, and in September 2019 we made an additional $3.0 million payment for the three Bayer Products that
were  active  as  of  September  1,  2019.  Pursuant  to  the Aronora  Royalty  Purchase Agreement,  if  we  receive  $250.0  million  in  cumulative
royalties on net sales per product, we will be required to pay associated tiered milestones payments to Aronora in an aggregate amount of
up  to  $85.0  million  per  product.  The  tiered  milestones  will  be  paid  based  on  various  royalty  tiers  prior  to  reaching  $250.0  million  in
cumulative royalties on net sales per product. We will retain royalties per product in excess of $250.0 million. We will receive, on average,
low single-digit royalties on future sales of the Bayer Products and 10% of all future developmental, regulatory and sales milestones related
to the Bayer Products. In addition, we purchased from Aronora the right to receive low-single digit percentage of net sales of the non-Bayer
Products and 10% of all future payments, including upfront payments, option payments and developmental, regulatory and sales milestone
payments on potential future sales of the non-Bayer Products. We financed $4.5 million of the purchase price with a three-year term loan
under our Loan and Security Agreement with SVB dated May 7, 2018. In July 2020, Bayer elected to not exercise its option on the third
Bayer Product and that product is now subject to the same economics as the non-Bayer Products.

Royalty Purchase Agreement with Palobiofarma, S.L.

In September 2019, we entered into a royalty purchase agreement (the “Palo Royalty Purchase Agreement”) with Palobiofarma, S.L,
(“Palo”).  Pursuant  to  the  Palo  Royalty  Purchase  Agreement,  we  acquired  the  rights  to  potential  royalty  payments  in  low  single  digit
percentages  of  aggregate  net  sales  associated  with  six  drug  candidates  in  various  clinical  development  stages,  targeting  the  adenosine
pathway with potential applications in solid tumors, non-Hodgkin’s lymphoma, asthma/chronic obstructive pulmonary disease, ulcerative
colitis,  idiopathic  pulmonary  fibrosis,  lung  cancer,  psoriasis,  nonalcoholic  steatohepatitis  and  other  indications  (the  “Palo  Licensed
Products”)  that  are  being  developed  by  Palo.  Novartis  Pharma AG  (“Novartis”)  is  a  development  partner  on  NIR178,  one  of  the  Palo
Licensed Products, and NIR178 is being developed pursuant to a license agreement between Palo and Novartis. Under the terms of the Palo
Royalty Purchase Agreement, we paid Palo $10.0 million for the rights to potential royalty payments on future sales of the Palo Licensed
Products. We financed $5.0 million of the purchase price with a three-year term loan under our Loan and Security Agreement with SVB
dated May 7, 2018.

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Selected Programs Underlying Our Core Pipeline

Historically,  we  have  licensed  product  candidates  or  provided  research  and  development  collaboration  services  to  world-class
organizations,  such  as  Novartis  and  Takeda,  in  pursuit  of  new  antibody  products  under  which  we  are  eligible  to  receive  potential  future
milestone payments and royalties. The following is a summary of material license and collaboration agreements that represent a significant
component of our core pipeline.

Novartis – Anti-TGFβ Antibody

In September 2015, we and Novartis International Pharmaceutical Ltd. (“Novartis International”) entered into a license agreement
(the “Anti-TGFβ Antibody License Agreement”) under which we granted Novartis International an exclusive, worldwide, royalty-bearing
license  to  our  anti-TGFβ  antibody  program  (“NIS793”).  Novartis  International  is  solely  responsible  for  the  development  and
commercialization of the antibodies and products containing the antibodies arising from this program.

Under the Anti-TGFβ Antibody License Agreement, we received a $37.0 million upfront fee, and are eligible to receive up to a
total of $480.0 million in development, regulatory and commercial milestones. We also are eligible to receive royalties on sales of licensed
products,  which  are  tiered  based  on  sales  levels  and  have  percentage  rates  ranging  from  mid-single  digits  to  low-teens.  This  program  is
currently in clinical testing.

In October 2020, the first patient was dosed in Novartis International's NIS793 Phase 2 clinical trial and we earned a $25.0 million
milestone payment. As specified under the terms the Anti-TGFβ Antibody License Agreement, we received $17.7 million in cash and the
remaining balance of $7.3 million was recognized as a reduction to our debt obligation to Novartis. We recorded $25.0 million as revenue
from contracts with customers in the consolidated statement of operations and comprehensive income (loss) in the fourth quarter of 2020.

Novartis – Anti-CD40 Antibody

In  February  of  2004,  we  entered  into  an  exclusive,  worldwide,  multi-product  collaboration  agreement  with  Chiron  Corporation
(“Chiron”) to research, develop and commercialize multiple antibody products for the treatment of cancer, and such agreement was replaced
with a more detailed agreement entered in May of 2005 (the “Chiron Collaboration Agreement”). The Chiron Collaboration Agreement was
a risk-sharing arrangement whereby Chiron and XOMA shared expenses and revenues on a 70-30 basis, with XOMA’s share being 30%.
Financial terms included a loan facility from Chiron to XOMA, secured by XOMA’s 30% ownership interest in the collaboration, of up to
$50.0 million to fund up to 75% of our share of expenses beginning in 2005.

In October 2005, Chiron announced it had entered into a definitive merger agreement with Novartis AG (“Novartis”) under which
Novartis acquired all of the shares of Chiron that it did not already own. This transaction closed in 2006 at which time Novartis acquired
Chiron’s  interest  in  the  Chiron  Collaboration Agreement.  In  July  of  2008,  Novartis  and  XOMA  restructured  the  Chiron  Collaboration
Agreement,  which  involved  six  development  programs  including  iscalimab,  a  fully  human  anti-CD40  antagonist  antibody  intended  as  a
treatment for B-cell mediated diseases, including malignancies and autoimmune diseases. As part of the restructuring, Novartis Vaccines
and Diagnostics, Inc. (“NVDI”), the successor to Chiron, was granted, among other things, control over the ongoing product development
collaborations remaining thereunder, including iscalimab. In September 2015, the parties agreed to reduce the royalty-style payments that
XOMA is eligible to receive on sales of NVDI’s clinical stage anti-CD40 antibodies (such as iscalimab). These royalty-style payments are
tiered based on sales levels and now have percentage rates ranging from mid-single digit to low-teens.

Our right to royalty-style payments expires on the later of the expiration of any licensed patent covering each product or 10 years
from  the  first  commercial  sale  of  each  product  in  each  country.  Novartis  is  currently  conducting  clinical  testing  of  iscalimab  in  several
indications.

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Novartis – Gevokizumab

In August  2017,  we  and  Novartis  entered  into  a  license  agreement  (the  “Gevokizumab  License Agreement”),  under  which  we
granted  Novartis  an  exclusive,  worldwide,  royalty-bearing  license  to  gevokizumab  (“VPM087”)  (a  clinical  stage  product  candidate)  and
related know-how and patents. Under the terms of the Gevokizumab License Agreement, Novartis is solely responsible for the development
and commercialization of VPM087 and products containing such antibody.

Under the Gevokizumab License Agreement, we received total consideration of $30.0 million in 2017 for the license and rights
granted  to  Novartis.  Of  the  total  consideration,  $15.7  million  was  paid  in  cash  and  $14.3  million  (equal  to  €12.0  million)  was  paid  by
Novartis Institutes for Biomedical Research, Inc. (“NIBR”), on our behalf, to settle our loan with Les Laboratories Servier (“Servier”). In
addition, NIBR extended the maturity date on our debt to Novartis to September 30, 2022. We also received $5.0 million related to the sale
of 539,131 shares of our common stock, at a price per share of $9.2742. Based on the achievement of pre-specified criteria, we are eligible
to receive up to $438.0 million in development, regulatory and commercial milestones. We are also eligible to receive royalties on sales of
licensed  products,  which  are  tiered  based  on  sales  levels  and  have  percentage  rates  ranging  from  mid-single  digit  to  mid-teens.  This
program is in early clinical testing.

Unless terminated earlier, the Gevokizumab License Agreement will remain in effect, on a country-by-country and  product-by-
product basis, until Novartis’ royalty obligations end. The Gevokizumab License Agreement contains customary termination rights relating
to material breach by either party. Novartis also has a unilateral right to terminate the Gevokizumab License Agreement on a product-by-
product and country-by-country basis or in its entirety with six months’ prior written notice.

Takeda

In  November  2006,  we  entered  into  a  collaboration  agreement  with  Takeda  Pharmaceutical  Company  Limited  (“Takeda”)  (the
“Takeda  Collaboration  Agreement”)  under  which  we  agreed  to  discover  and  optimize  therapeutic  antibodies  against  multiple  targets
selected by Takeda.

Under  the  Takeda  Collaboration  Agreement,  we  may  receive  additional  milestone  payments  aggregating  up  to  $19.0  million
relating  to  TAK-079  (mezagitamab)  and  a  4%  royalty  on  future  sales  of  all  products  subject  to  this  license,  including  TAK-169,  which
entered a phase 1 study in February 2020. Our right to milestone payments expires on the later of the receipt of payment from Takeda of the
last amount to be paid under the agreement or the cessation by Takeda of all research and development activities with respect to all program
antibodies, collaboration targets or collaboration products. Our right to royalties expires on the later of 13.5 years from the first commercial
sale of each royalty-bearing discovery product or the expiration of the last-to-expire licensed patent (or 12 years from first commercial sale
if there is significant generic competition post patent-expiration).

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In  February  2009,  we  expanded  our  existing  collaboration  to  provide  Takeda  with  access  to  multiple  antibody  technologies,
including  a  suite  of  research  and  development  technologies  and  integrated  information  and  data  management  systems.  We  may  receive
milestones  of  up  to  $3.3  million  per  discovery  product  candidate  and  low  single-digit  royalties  on  future  sales  of  all  antibody  products
subject to this license. Our right to milestone payments expires on the later of the receipt of payment from Takeda of the last amount to be
paid  under  the  agreement  or  the  cessation  by  Takeda  of  all  research  and  development  activities  with  respect  to  all  program  antibodies,
collaboration targets or collaboration products. Our right to royalties expires on the later of 10 years from the first commercial sale of such
royalty-bearing discovery product or the expiration of the last-to-expire licensed.

In November 2020, the first patient was dosed in Takeda’s Phase 2 study of mezagitamab and we earned a $2.0 million milestone

payment from Takeda.

Rezolute

In December 2017, we entered into a license agreement with Rezolute, Inc. (formerly AntriaBio, Inc.) (“Rezolute”) pursuant to
which we granted an exclusive global license to Rezolute to develop and commercialize products containing X358 (now RZ358), a Phase 2
product candidate, for all indications. We and Rezolute also entered into a common stock purchase agreement.

Under  the  terms  of  the  license  agreement,  Rezolute  is  responsible  for  all  development,  regulatory,  manufacturing  and
commercialization  activities  associated  with  RZ358  and  is  required  to  make  certain  clinical,  regulatory  and  annual  net  sales  milestone
payments to us of up to $232.0 million in the aggregate based on the achievement of pre-specified criteria. Rezolute is also obligated to pay
us  royalties  ranging  from  the  high  single  digits  to  the  mid-teens  based  upon  annual  net  sales  of  RZ358.  Rezolute  is  obligated  to  take
customary  steps  to  advance  RZ358,  and  to  meet  certain  spending  requirements  on  an  annual  basis  for  the  program  until  a  marketing
approval  application  for  RZ358  is  accepted  by  the  Food  and  Drug Administration  (“FDA”).  Rezolute’s  obligation  to  pay  royalties  with
respect  to  a  particular  licensed  product  and  country  will  continue  for  the  longer  of  the  date  of  expiration  of  the  last  valid  patent  claim
covering the product in that country, or twelve years from the date of the first commercial sale of the product in that country. Rezolute’s
future royalty obligations in the United States will be reduced by 20% if the manufacture, use or sale of a licensed product is not covered by
a valid XOMA patent claim, until such a claim is issued.

Under the terms of the license agreement, Rezolute is required to pay us a low single-digit royalty on sales of Rezolute’s other
products from its existing programs, currently in preclinical and early clinical stages. Rezolute’s obligation to pay royalties with respect to a
particular Rezolute product and country will continue for the longer of twelve years from the date of the first commercial sale of the product
in that country or for so long as Rezolute or its licensee is selling such product in such country, provided that such royalty will terminate
upon the termination of the licensee’s obligation to make payments to Rezolute based on sales of such product in such country.

We also granted Rezolute an option through June 1, 2019 for an exclusive license for their choice of one of our preclinical insulin
receptor  monoclonal  antibody  fragments,  including  X129.  On  June  1,  2019,  such  option  expired  unexercised.  The  license  agreement
contains customary termination rights relating to material breach by either party. Rezolute also has a unilateral right to terminate the license
agreement in its entirety on ninety-days’ notice at any time.

Rezolute License Agreement - First Amendment

In  March  2018,  we  and  Rezolute  amended  the  license  agreement  and  common  stock  purchase  agreement.  Pursuant  to  the  as-
amended terms of the license agreement and common stock purchase agreement, Rezolute was required to pay us $6.0 million in cash, to
issue us $8.5 million worth of its common stock, and to issue us 7,000,000 shares of its common stock, contingent on the completion of its
financing activities. Further, in the event that Rezolute did not complete a financing that raised at least $20.0 million in aggregate gross
proceeds  (“Qualified  Financing”)  by  March  31,  2019  (the  “2019  Closing”),  it  would  issue  to  us  an  additional  number  of  shares  of  its
common  stock  equal  to  $8.5  million  divided  by  the  weighted  average  of  the  closing  bid  and  ask  prices  or  the  average  closing  prices  of
Rezolute’s common stock on the ten-day trading period prior to March 31, 2019. Finally, if Rezolute was unable to complete a Qualified
Financing by

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March  31,  2020,  it  was  obliged  to  pay  us  $15.0  million  in  order  to  maintain  the  license.  Under  the  common  stock  purchase  agreement,
Rezolute granted us the right and option to sell the greater of (i) 5,000,000 shares of common stock or (ii) one third of the aggregate shares
held by us upon failure by Rezolute to list its shares of its common stock on the Nasdaq Stock Market or a similar national exchange on or
prior to December 31, 2019.

During  the  year  ended  December  31,  2018,  Rezolute  closed  a  debt  financing  activity  for  gross  proceeds  of  $4.0  million,  which
triggered  the  Initial  Closing,  and  completed  an  Interim  Financing  Closing,  as  defined  in  the  common  stock  purchase  agreement.  These
financing activities resulted in receipt of 8,093,010 shares of Rezolute’s common stock and cash of $0.5 million. Under the amended license
agreement, we were also entitled to receive $0.3 million of reimbursable technology transfer expenses from Rezolute.

Rezolute License Agreement - Second Amendment

In  January  2019,  we  and  Rezolute  further  amended  the  license  agreement  and  common  stock  purchase  agreement.  The  license
agreement was amended to eliminate the requirement that equity securities be issued to us upon the closing of the Qualified Financing and
to replace it with a requirement that Rezolute: (1) make five cash payments to us totaling $8.5 million following the closing of a Qualified
Financing on or before specified staggered future dates through September 2020 (the “Future Cash Payments”); and (2) provide for early
payment of the Future Cash Payments (only until the above referenced $8.5 million is reached) by making cash payments to us equal to
15% of the net proceeds of each future financing following the closing of the Qualified Financing, with such payments to be credited against
any remaining unpaid Future Cash Payments in reverse order of their scheduled payment date. In accordance with the terms of the license
agreement, we received an additional $5.5 million in cash upon the closing of the Qualified Financing in February 2019. In July and August
2019,  Rezolute  received  additional  cash  through  two  common  stock  financing  events,  resulting  in  early  payment  of  $3.4  million  of
unrecognized  Future  Cash  Payments.  In  addition,  we  received  the  $1.5  million  and  $1.0  million  payments  due  in  September  2019  and
December 2019, respectively, resulting in a total of $11.4 million in cash received from Rezolute for Qualified Financing and Future Cash
Payments in the year ended December 31, 2019. As of December 31, 2019, we had an outstanding receivable of $2.6 million representing
the current estimate of the Future Cash Payments expected to be received from Rezolute. During the year ended December 31, 2019, we
recognized $14.0 million as revenue from Rezolute.

The  license  agreement  amendment  also  revised  the  amount  Rezolute  is  required  to  expend  on  development  of  RZ358  and  related
licensed  products  and  revised  provisions  with  respect  to  Rezolute’s  diligence  efforts  in  conducting  clinical  studies.  Lastly,  the  common
stock  purchase  agreement  was  amended  to  remove  certain  provisions  related  to  the  issuance  of  equity  to  us  in  accordance  with  the  new
provisions regarding the Future Cash Payments in the license agreement. Specifically, the common stock purchase agreement was amended
to provide XOMA the right to sell up to 5,000,000 shares of Rezolute common stock currently held by us, back to Rezolute if it fails to list
its shares of common stock on the Nasdaq Stock Market or a similar national exchange on or prior to December 31, 2019. Only 2,500,000
shares may be sold back to Rezolute during calendar year 2020. Any such shares may be sold back to Rezolute at the average of the closing
bid and asked prices of its common stock quoted on its principal trading market on the date of such put option exercise. As of December
31, 2019, Rezolute failed to list its shares of common stock on the Nasdaq Stock Market or a similar exchange.

Rezolute License Agreement - Third Amendment

In  March  2020,  we  and  Rezolute  further  amended  the  license  agreement  to  extend  the  payment  schedule  for  the  remaining  $2.6
million in Future Cash Payments. The amendment to the payment terms was in response to Rezolute’s need to preserve cash as a result of
the COVID-19 pandemic. The extended payment schedule did not impact the total amount due, but instead, spread the $2.6 million into
seven  quarterly  payments  to  be  paid  through  September  30,  2021.  The  amended  license  agreement  required  that  in  the  event  Rezolute
completed a Qualified Financing at any time between March 31, 2020 and the date of the final payment, Rezolute would pay all amounts
outstanding within fifteen days following the closing of the Qualified Financing.  

In October 2020, Rezolute completed a private placement of its equity securities with gross proceeds of $41.0 million, which was

considered a Qualified Financing event under the third amendment of the Rezolute license agreement

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(the “Third Amendment”). The Qualified Financing resulted in acceleration of the remaining receivables of $1.4 million due from Rezolute,
and we received the entire amount in October 2020.

During  the  quarter  ended  December  31,  2020,  Rezolute  completed  a  1:50  reverse  stock  split  of  its  common  shares  and  started
trading on the Nasdaq Stock Market. As a result, our holding of Rezolute common stock was reduced from 8,093,010 shares to 161,860
shares.

Proprietary Product Candidates

We have a pipeline of unique monoclonal antibodies and technologies available to license to pharmaceutical and biotechnology

companies to further their clinical development. A summary of these product candidates is provided below:

●

PTH1R  program. We  have  generated  an  anti-parathyroid  receptor  pipeline  that  includes  several  functional  antibody
antagonists targeting PTH1R, a G-protein-coupled receptor involved in the regulation of calcium metabolism. These antibodies
have  shown  promising  efficacy  in  in  vivo  studies  and  could  potentially  address  unmet  medical  needs,  including  primary
hyperparathyroidism and humoral hypercalcemia of malignancy (“HHM”). HHM is present in many advanced cancers and is
caused  by  high  serum  calcium  due  to  increased  levels  of  the  PTH1R  ligand  PTH-related  peptide  (“PTHrP”).  Current  HHM
treatments often fall short and many cancer patients die from ‘metabolic death’. Our PTH1R antibodies could be beneficial for
the treatment of HHM.

● XMetA  is  an  insulin  receptor-activating  antibody  designed  to  provide  long-acting  reduction  of  hyperglycemia  in  Type  2
diabetic patients, potentially reducing the advancement to a number of insulin injections needed to control their blood glucose
levels.

● X213 (formerly LFA 102) is an allosteric inhibitor of prolactin action. It is a humanized IgG1-Kappa monoclonal antibody that
binds to the extracellular domain of the human prolactin receptor with high affinity at an allosteric site. The antibody has been
shown to inhibit prolactin-mediated signaling, and it is potent and similarly active against several animal and human prolactin
receptors.

Technologies Available for Non-Exclusive License

We have a set of antibody discovery, optimization and development technologies available for licensing, including:

● ADAPT™  (Antibody  Discovery Advanced  Platform  Technologies):   proprietary  human  antibody  phage  display  libraries,
integrated  with  yeast  and  mammalian  display,  which  can  be  integrated  into  antibody  discovery  programs  through  license
agreements. We believe access to ADAPT™ Integrated Display offers a number of benefits because it enables the diversity of
phage libraries to be combined with accelerated discovery due to rapid immunoglobulin (“IgG”) reformatting and fluorescence-
activated cell sorting based screening using yeast and mammalian display. This increases the probability of success in finding
rare and unique functional antibodies directed to targets of interest.

● ModulX™: technology which allows modulation of biological pathways using monoclonal antibodies and offers insights into
regulation  of  signaling  pathways,  homeostatic  control,  and  disease  biology.  Using  ModulX™,  we  have  generated  product
candidates  with  novel  mechanisms  of  action  that  specifically  alter  the  kinetics  of  interaction  between  molecular  constituents
(e.g. receptor-ligand). ModulX™ technology enables expanded target and therapeutic options and offers a unique approach in
the treatment of disease.

● OptimX™ technologies:

● Human  Engineering™  (“HE™”):  a  proprietary  humanization  technology  that  allows  modification  of  non-human

monoclonal antibodies to reduce or eliminate detectable immunogenicity and make them

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suitable for medical purposes in humans. The technology uses a unique method developed by us, based on analysis of the
conserved structure-function relationships among antibodies. The method defines which residues in a non-human variable
region  are  candidates  to  be  modified.  The  result  is  an  HE™  antibody  with  preserved  antigen  binding,  structure  and
function  that  has  eliminated  or  greatly  reduced  immunogenicity.  HE™  technology  was  used  in  development  of
gevokizumab (VPM087) and certain other antibody products.

● Targeted  Affinity  Enhancement™  (“TAE™”):   a  proprietary  technology  involving  the  assessment  and  guided
substitution of amino acids in antibody variable regions, enabling efficient optimization of antibody binding affinity and
selectivity.  TAE™  generates  a  comprehensive  map  of  the  effects  of  amino  acid  mutations  in  the  complementarity-
determining region likely to impact binding. The technology has been licensed to a number of companies.

Debt Agreements

Novartis

In connection with the collaboration between XOMA and Novartis AG (then Chiron Corporation), a secured note agreement was
executed in May 2005. The note agreement is secured by our interest in the collaboration and was due and payable in full on June 21, 2015.
In  June  2015,  we  and  NVDI,  who  assumed  the  note  agreement,  agreed  to  extend  the  maturity  date  of  our  secured  note  agreement  from
June 21, 2015 to September 30, 2015, which was then subsequently extended to September 30, 2020. In September 2017, in connection with
the Gevokizumab License Agreement with Novartis, we and NIBR, who assumed the note agreement from NVDI, executed an amendment
to the note agreement under which we further extended the maturity date of the note to September 30, 2022.

In October 2020, the first patient was dosed in Novartis International’s NIS793 Phase 2 clinical trial NCT04390763 and we earned

a $25.0 million milestone payment, of which $7.3 million was recognized as a reduction to the debt obligation to Novartis.

As of December 31, 2020, the outstanding principal balance under this note agreement totaled $9.1 million.

Silicon Valley Bank Loan Agreement

In May 2018, we executed a loan and security agreement (the “Loan Agreement”) with SVB. Under the Loan Agreement, upon
our request, SVB may make advances available to us of up to $20.0 million. We were able to borrow advances under the Term Loan from
May 7, 2018 (the “Effective Date”) until the earlier of March 31, 2019 or an event of default.

In March 2019, we and SVB amended the Loan Agreement to extend the draw period from March 31, 2019 to March 31, 2020.
Our draw period lapsed on March 31, 2020 with no further extension. In connection with the amendment, we issued a second warrant to
SVB, which is exercisable in whole or in part for up to an aggregate of 4,845 shares of common stock with an exercise price of $14.71 per
share.

In  September  2018,  we  borrowed  $7.5  million  under  the  Loan  Agreement  in  connection  with  the  Agenus  royalty  purchase
agreement.  In  June  and  September  2019,  we  borrowed  advances  of  $3.0  million  and  $1.5  million  for  the  upfront  payment  and  the
contingent consideration under the Aronora Royalty Purchase Agreement, respectively. In September 2019, we borrowed an additional $5.0
million in connection with the Palo Royalty Purchase Agreement.

As of December 31, 2020, the outstanding principal balance of the debt under the Loan Agreement was $12.2 million.

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Competition

The  biotechnology  and  pharmaceutical  industries  are  subject  to  continuous  and  substantial  technological  change.  Some  of  the
drugs  our  licensees  or  royalty  partners  are  developing  may  compete  with  existing  therapies  or  other  drugs  in  development  by  other
companies. Furthermore, academic institutions, government agencies and other public and private organizations conducting research may
seek patent protection with respect to potentially competing products or technologies and may establish collaborative arrangements with our
licensees’  or  royalty  partners’  competitors.  There  can  be  no  assurance  that  developments  by  others,  including,  without  limitation,  the
development of generics or biosimilars, will not render our, or our licensees’, products or technologies obsolete or uncompetitive.

Additionally, our royalty aggregator model faces competition on at least two fronts. First, there are other companies, funds and
other  investment  vehicles  seeking  to  aggregate  royalties  or  provide  alternative  financing  to  development-stage  biotechnology  and
pharmaceutical companies. The competitive companies, funds and other investment vehicles may have a lower target rate of return, a lower
cost of capital or access to greater amounts of capital and thereby may be able to acquire assets that we are also targeting for acquisitions.
Second, existing or potential competitors to our partners and licensees’ products, particularly large pharmaceutical companies, may have
greater  financial,  technical  and  human  resources  than  our  licensees. Accordingly,  these  competitors  may  be  better  equipped  to  develop,
manufacture and market products. Many of these companies also have extensive experience in preclinical testing and human clinical trials,
obtaining FDA and other regulatory approvals and manufacturing and marketing pharmaceutical products.

For a discussion of the risks associated with competition, see below under “Item 1A. Risk Factors.”

Government Regulation and Environmental Matters

The research and development, manufacturing and marketing of pharmaceutical products are subject to regulation by numerous
governmental  authorities  in  the  United  States  and  other  countries.  We  and  our  partners  and  licensees,  depending  on  specific  activities
performed, are subject to these regulations. In the United States, pharmaceuticals are subject to regulation by both federal and various state
authorities,  including  the  FDA.  The  Federal  Food,  Drug  and  Cosmetic  Act  and  the  Public  Health  Service  Act  govern  the  testing,
manufacture, safety, efficacy, labeling, storage, record keeping, approval, advertising and promotion of pharmaceutical products and there
are often comparable regulations that apply at the state level. There are similar regulations in other countries as well. For both currently
marketed and products in development, failure to comply with applicable regulatory requirements can, among other things, result in delays,
the suspension of regulatory approvals, as well as possible civil and criminal sanctions. Development stage products in our portfolio require
approval by the FDA before we will recognize any royalties from sales. In addition, changes in existing regulations could have a material
adverse effect on us or our partners.

We  believe  that  there  are  no  compliance  issues  with  laws  and  regulations  that  have  been  enacted  or  adopted  regulating  the
discharge of materials into the environment, or otherwise relating to the protection of the environment, that have adversely affected, or are
reasonably  expected  to  adversely  affect,  our  business,  financial  condition  and  results  of  operations,  and  we  do  not  currently  anticipate
material  capital  expenditures  arising  from  environmental  regulation.  We  believe  that  climate  change  could  present  risks  to  our  business.
Some of the potential impacts of climate change to our business include increased operating costs due to additional regulatory requirements
and the risk of disruptions to our business. We do not believe these risks are material to our business at this time.

For a discussion of the risks associated with government regulations, see below under “Item 1A. Risk Factors.”

Intellectual Property

Intellectual property is important to our business and our future income streams will depend in part on our, and our partners and
licensees’,  ability  to  obtain  issued  patents  and  to  operate  without  infringing  on  the  proprietary  rights  of  others.  We  hold  and  have  filed
applications for a number of patents in the United States and internationally to protect our products and technology. We also have obtained
or have the right to obtain licenses to, or income streams based on, certain patents and applications filed by others. However, the patent
position of biotechnology companies generally is highly uncertain and consistent policy regarding the breadth of allowed claims has not
emerged from the actions of the U.S. Patent

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and Trademark Office with respect to biotechnology patents. Accordingly, no assurance can be given that our, or our partners or licensees’
patents will afford protection against competitors with similar products or others will not obtain patents claiming aspects similar to those
covered by our, or our partners’ or licensees’ patent applications. Below is a list of representative patents and patent applications related to
our licensed programs:

Licensee

Novartis

Program

Anti-IL-1b

Novartis

Anti-TGFb

Rezolute

Anti-INSR

Ology Bioservices

Anti-BoNT

Various

Phage display
libraries

Representative
Patents/Applications

Subject matter

Expected last
expiry in family

Gevokizumab and other antibodies and
antibody fragments with similar binding
properties for IL-1β
Methods of treating Type 2 diabetes or
Type 2 diabetes-induced diseases or
conditions with high affinity antibodies and
antibody fragments that bind to IL-1β
Methods of treating gout with certain doses
of IL-1β binding antibodies or binding
fragments
Pharmaceutical compositions comprising
anti-IL-1β binding antibodies or fragments
for reducing acute coronary syndrome in a
subject with a history of myocardial
infarction.

2027

2027

2028

2030

TGFβ antibodies and methods of use
thereof

2032

Combination therapy using an inhibitor of
TGFb and an inhibitor of PD-1 for treating
or preventing recurrence of cancer
Insulin receptor-modulating antibodies
having the functional properties of RZ358

Methods of treating or preventing post-
prandial hypoglycemia after gastric bypass
surgery using a negative modulator
antibody to the insulin receptor

Coformulations of anti- botulinum
neurotoxin antibodies

2036

2030

2036

2030

XOMA phage display library components

2032

2022

US 7,531,166
US 7,582,742
EP 1 899 378
US 7,695,718
US 8,101,166
US 8,586,036
US 9,163,082
US 8,637,029

JP 5763625
US 10,611,832

US 8,569,462
US 9,145,458
US 9,714,285
US 10,358,486
EP 2714735A1
JP 6363948
US 10,167,334
EP 3 277 716

US 9,944,698
EP 2 480 254
JP 5849050
US 10,711,067
EP 3 265 491A1

US 8,821,879
EP 2 473 191

US 8,546,307
EP 2 344 686

US 7,094,579
EP 2 060 628

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Licensee

Zydus Cadila in India,
Brazil, Mexico and
other emerging markets

Program

Anti-IL2

Seeking out license

Anti-PTH1R

Seeking out license

Anti-PRLR

Representative
Patents/Applications

US 10,858,428*
EP 3 518 969A2*

US 10,519,250
EP 3 490 600A1

US 7,867,493 **
EP 2 059 535 **

Subject matter

Expected last
expiry in family

Interleukin-2 Antibodies and Uses Thereof

2037

Parathyroid Hormone Receptor 1
Antibodies and Uses Thereof

Prolactin receptor antibodies

2037

2027

* Jointly-owned with Medical University of South Carolina Foundation for Research Development
** Jointly-owned with Novartis Vaccines and Diagnostics, Inc.

If certain patents issued to others are upheld or if certain patent applications filed by others are issued and upheld, our partners and
licensees may require certain licenses from others to develop and commercialize certain potential products incorporating our technology.
There can be no assurance that such licenses, if required, will be available on acceptable terms.

We protect our proprietary information, in part, by confidentiality agreements with our employees, consultants and partners. These
parties may breach these agreements, and we may not have adequate remedies for any breach. To the extent that we or our consultants or
partners use intellectual property owned by others, we may have disputes with our consultants or partners or other third parties, as to the
rights in related or resulting know-how and inventions.

Concentration of Risk

Our  business  model  is  dependent  on  third  parties  achieving  specified  development  milestones  and  product  sales.  Our  pipeline
currently  includes  over  65  fully-funded  programs  from  which  we  could  potentially  receive  royalties  or  other  payments  if  the  programs
achieve marketability. Novartis is developing several of the programs in our pipeline. While we do not expect the discontinuation of any
one program would have a material impact on our business, the discontinuation of all programs by Novartis could have a material effect on
our business and financial condition.

Organization

We  were  incorporated  in  Delaware  in  1981  and  became  a  Bermuda-exempted  company  in  December  1998.  Effective
December 31, 2011, we changed our jurisdiction of incorporation from Bermuda to Delaware and changed our name from XOMA Ltd. to
XOMA Corporation. When referring to a time or period before December 31, 1998 or after December 31, 2011, the terms “Company” and
“XOMA”  refer  to  XOMA  Corporation,  a  Delaware  corporation;  when  referring  to  a  time  or  period  between  December  31,  1998  and
December 31, 2011, such terms refer to XOMA Ltd., a Bermuda company.

Our principal executive offices are located at 2200 Powell Street, Suite 310, Emeryville, California 94608. Our telephone number
at our principal executive offices is (510) 204-7200. Our website address is www.xoma.com. The information found on our website is not
part of this or any other report filed with or furnished to the Securities and Exchange Commission (“SEC”).

Human Capital Resources

We rely on a small number of skilled, experienced, and innovative employees to conduct the operations of our company. As of
March  5,  2021,  we  employed  10  full-time  employees  primarily  engaged  in  executive,  business  development,  legal,  finance  and
administrative positions.

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The success of our business is fundamentally connected to the well-being of our employees. We provide robust compensation and
benefits programs to help meet the needs of our employees. In addition to salaries, these programs include potential annual discretionary
bonuses,  broad-based  equity  awards,  a  401(k)  plan,  healthcare  and  insurance  benefits,  paid  time  off,  family  leave,  and  flexible  work
schedules, among others. These benefits provide our employees choices where possible so they can customize their benefits to meet their
needs  and  the  needs  of  their  families,  as  well  as  access  to  tools  and  resources  to  help  them  improve  or  maintain  their  health  status  and
encourage engagement in healthy behaviors to improve their physical and mental health.

In response to the COVID-19 pandemic and “shelter in place” and similar orders issued by state and local governments, we have
temporarily  restricted  access  to  our  office  in  California,  as  well  as  suspended  any  non-essential  business  travel.  Our  employees  are
conducting  their  work  remotely,  and  they  otherwise  have  minimal  presence  in  our  offices  for  essential  activities.  The  safety,  health  and
well-being of our employees is paramount. As such, we will consider ongoing government regulations and local health conditions before
lifting any restrictions on travel or allowing any gatherings at our offices.  

Item 1A.       Risk Factors

The  following  risk  factors  and  other  information  included  in  this Annual  Report  should  be  carefully  considered.  The  risks  and
uncertainties described below are not the only ones we face. Additional risks and uncertainties not presently known to us also may impair
our  business  operations.  If  any  of  the  following  risks  occur,  our  business,  financial  condition,  operating  results  and  cash  flows  could  be
materially adversely affected.

Risks Related to our Royalty Aggregator Strategy

The  COVID-19  pandemic  has  adversely  impacted  and  could  materially  and  adversely  impact  in  the  future  our  licensees  or  royalty-
agreement counterparties or their licensees, which could cause delays or elimination of our receipts of potential milestones and royalties
under our licensing or royalty and milestone acquisition arrangements.

In March 2020, COVID-19, the disease caused by a novel strain of coronavirus, was declared a pandemic by the World Health
Organization. The pandemic has severely affected global economic activity and resulted in the implementation of significant governmental
measures, including lockdowns, closures, quarantines and travel bans, intended to control the spread of the virus.

The COVID-19 pandemic has adversely impacted and could materially and adversely impact in the future our licensees or royalty-
agreement  counterparties  or  their  licensees,  which  could  cause  delays,  suspensions  or  cancellations  of  their  drug  development  efforts
including, without limitation, their clinical trials, which would correspondingly delay, suspend or negate the timing of our potential receipts
of milestones and royalties under our out-licensing or royalty acquisition agreements. The disruptions to our licensees or royalty purchase
agreement counterparties or their licensees could include, without limitation:

●

●

●

●

delays or difficulties in recruiting and enrolling new patients in their clinical trials;

delays or difficulties in clinical site initiation, including difficulties in recruiting clinical site investigators and clinical site staff;

diversion of healthcare resources away from the conduct of clinical trials, including the diversion of hospitals serving as their
clinical trial sites and hospital staff supporting the conduct of their clinical trials;

interruption  of  key  clinical  trial  activities,  such  as  clinical  trial  site  monitoring,  due  to  limitations  on  travel  imposed  or
recommended by federal, state or local governments, employers and others;

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●

●

●

●

●

●

●

limitations in employee resources that would otherwise be focused on the conduct of their clinical trials, including because of
sickness of employees or their families or the desire of employees to avoid contact with large groups of people;

interruption in global shipping that may affect the transport of clinical trial supplies and materials, such as the investigational
drug product used in their clinical trials;

delays in receiving approval from the U.S. Food and Drug Administration (“FDA”), the European Medicines Agency (“EMA”)
and other U.S. and foreign federal, state and local regulatory authorities to initiate their planned clinical trials or to market their
products;

changes in FDA, state and local regulation (and those of their foreign counterparts if applicable) as part of a response to the
COVID-19 pandemic which may change the ways in which clinical trials are conducted or discontinue clinical trials altogether;

delays  in  necessary  interactions  with  regulators,  ethics  committees  and  other  important  agencies  and  contractors  due  to
limitations in employee resources or forced furlough of government employees;

delay in the timing of other interactions with the FDA due to absenteeism by federal employees or by the diversion of their
efforts and attention to approval of other therapeutics or other activities related to COVID-19; and

refusal of the FDA to accept data from clinical trials in affected geographies outside the United States or of foreign regulatory
authorities to accept data from clinical trials in affected areas outside their applicable countries.

The extent to which the COVID-19 pandemic continues to impact our business and prospects and the overall economies of the
United  States  and  other  countries  will  depend  on  numerous  evolving  factors,  which  are  highly  uncertain  and  cannot  be  predicted  with
confidence,  such  as  the  duration  and  scope  of  the  pandemic,  potential  mutations  in  the  COVID-19  virus,  travel  restrictions  and  social
distancing in the United States and other countries, business closures or business disruptions and the effectiveness of actions taken in the
United States and other countries to contain and treat the disease.

The COVID-19 pandemic continues to pose risks to our business, including at our headquarters in Emeryville, California, which has in
the  past  been  subject  to  local  and  statewide  “stay-at-home”  orders  issued  by  Alameda  County  and  the  Governor  of  the  State  of
California, as well as the business or operations of our partners and other third parties with whom we conduct business.

The  COVID-19  pandemic  has  resulted  in  extended  travel  and  other  continued  restrictions  in  order  to  reduce  the  spread  of  the
disease, including California executive orders, San Francisco Bay Area orders and several other state and local orders across the United
States, which, among other things, direct individuals to continue to shelter at their places of residence, direct businesses and governmental
agencies  to  cease  non-essential  operations  at  physical  locations,  prohibit  certain  non-essential  gatherings,  and  order  cessation  of  non-
essential  travel.  The  evolving  effects  of  the  COVID-19  pandemic  and  restrictive  government  measures  taken  in  response  have  had  a
significant  impact,  both  direct  and  indirect,  on  businesses  and  commerce,  as  significant  reductions  in  business  related  activities  have
occurred, supply chains have been disrupted, and manufacturing and clinical development activities have been curtailed or suspended.

In response to these public health directives and orders, we previously implemented a work-from-home policy for all employees.
We  have  been  able  to  maintain  our  operations  and  productivity  thus  far;  however,  prolonged  working  remotely  may  negatively  impact
productivity, disrupt our business and delay our timelines, the magnitude of which will depend, in part, on the length and severity of the
restrictions and other limitations on our ability to conduct our business in the ordinary course.

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In addition, quarantines, stay-at-home, executive and similar government orders, shutdowns or other restrictions on the conduct of
business operations continue to impact personnel at third-party clinical testing sites, manufacturing facilities, and the availability or cost of
materials, which could disrupt our licensees’ and royalty purchase agreement counterparties and their licensees’ supply chains.

The spread of COVID-19, which has caused a broad impact globally, may materially affect us economically. While the evolving
economic impacts brought by, and the duration of, COVID-19 may be difficult to assess or predict, it has already significantly disrupted
global financial markets, and may limit our ability to access capital, which could in the future negatively affect our liquidity. A recession or
market correction resulting from the spread of COVID-19 could materially affect our business and the value of our common stock.

The evolving effects of the COVID-19 pandemic have already resulted in significant disruption of global financial markets. While
several of our partners have experienced delays due to the COVID-19 pandemic, we do not yet know the full extent of potential delays or
impacts on our business, clinical trials, healthcare systems or the global economy as a whole. However, the effects could continue to have
an  impact  on  our  operations  and  could  have  a  material  adverse  effect  on  our  business,  financial  condition,  results  of  operations  and
prospects in future periods.

Our acquisitions of potential future royalty and/or milestone payments may not produce anticipated revenues and/or may be negatively
affected by a default or bankruptcy of the licensor(s) or licensee(s) under the applicable license agreement(s) covering such potential
royalties  and/or  milestones,  and  if  such  transactions  are  secured  by  collateral,  we  may  be,  or  may  become,  under-secured  by  the
collateral  or  such  collateral  may  lose  value  and  we  will  not  be  able  to  recuperate  our  capital  expenditures  associated  with  the
acquisition.

We are engaged in a continual review of opportunities to acquire future royalties, milestones and other payments related to drug
development and sales as part of our royalty aggregator strategy or to acquire companies that hold royalty assets. Generally, at any time, we
seek  to  have  acquisition  opportunities  in  various  stages  of  active  review,  including,  for  example,  our  engagement  of  consultants  and
advisors to analyze particular opportunities, technical, financial and other confidential information, submission of indications of interest and
involvement as a bidder in competitive auctions. Many potential acquisition targets do not meet our criteria, and for those that do, we may
face  significant  competition  for  these  acquisitions  from  other  royalty  buyers  and  enterprises.  Competition  for  future  asset  acquisition
opportunities in our markets could increase the price we pay for such assets and could reduce the number of potential acquisition targets.
The  success  of  our  acquisitions  is  based  on  our  ability  to  make  accurate  assumptions  regarding  the  valuation,  probability,  timing  and
amount of potential future royalty and milestone payments as well as the viability of the underlying technology and intellectual property.
The  failure  of  any  of  these  acquisitions  to  produce  anticipated  revenues  may  materially  and  adversely  affect  our  financial  condition  and
results of operations.

Some  of  these  acquisitions  may  expose  us  to  credit  risk  in  the  event  of  a  default  by  or  bankruptcy  of  the  licensor(s)  or
licensee(s) that are parties to the applicable license agreement(s) covering the potential milestone and royalty streams being acquired. In
addition,  the  impact  of  COVID-19  on  the  capital  markets  may  limit  our  licensees  or  royalty-agreement  counterparties’  ability  to  access
additional  funding.  While  we  generally  try  to  structure  our  receipt  of  potential  milestone  and  royalty  payments  to  minimize  the  risk
associated with such a default or bankruptcy, there can be no assurance that any such default or bankruptcy will not adversely affect our
ability to receive future potential royalty and/or milestone payments. To mitigate this risk, on occasion, we may obtain a security interest as
collateral  in  such  royalty,  milestone  and  other  payments.  Our  credit  risk  in  respect  of  such  counterparty  may  be  exacerbated  when  the
collateral held by us cannot be realized upon or is liquidated at prices not sufficient to recover the full amount we are due pursuant to the
terms of the agreements covering the particular assets. This could occur in circumstances where the original collateral was not sufficient to
cover a complete loss (e.g., our interests were only partially secured) or may result from the deterioration in value of the collateral, so that,
in either such case, we are unable to recuperate our full capital outlay. Any such losses resulting therefrom could materially and adversely
affect our financial condition and results of operations.

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Many of our potential royalty acquisitions may be associated with drug products that are in clinical development and have not yet been
commercialized.  To  the  extent  that  such  products  are  not  successfully  developed  and  commercialized,  our  financial  condition  and
results  of  operations  may  be  negatively  impacted.  Acquisitions  of  potential  royalties  associated  with  development  stage
biopharmaceutical product candidates are subject to a number of uncertainties.

As  part  of  our  royalty  aggregator  strategy,  we  may  continue  to  purchase  future  potential  milestone  and  royalty  streams  associated
with drug products which are in clinical development and have not yet received marketing approval by any regulatory authority or been
commercialized. There can be no assurance that the FDA, the EMA or other regulatory authorities will approve such products or that such
products will be brought to market timely or at all, or that the market will be receptive to such products. To the extent that any such drug
products  are  not  successfully  developed  and  subsequently  commercialized,  the  value  of  our  acquired  potential  milestone  and  royalty
streams will be negatively affected. The ultimate success of our royalty aggregator strategy will depend on our ability to properly identify
and acquire high quality products and the ability of the applicable counterparty to innovate, develop and commercialize their products, in
increasingly competitive and highly regulated markets. Their inability to do so would negatively affect our ability to receive royalty and/or
milestone  payments.  In  addition,  we  are  dependent,  to  a  large  extent,  on  third  parties  to  enforce  certain  rights  for  our  benefit,  such  as
protection of a patent estate, adequate reporting and other protections, and their failure to do so would presumably negatively impact our
financial condition and results of operations.

 If the FDA, the EMA or other regulatory authority approves a development-stage product candidate that generates our royalty, the
labeling, packaging, adverse event reporting, storage, advertising, promotion and recordkeeping for the product will be subject to extensive
and  ongoing  regulatory  requirements.  The  subsequent  discovery  of  previously  unknown  problems  with  the  product,  including  adverse
events of unanticipated severity or frequency, may result in restrictions on the marketing of the product, and could include withdrawal of the
product from the market.

In addition, the developers of these development-stage product candidates may not be able to raise additional capital to continue their
discovery, development and commercialization activities, which may cause them to delay, reduce the scope of, or eliminate one or more of
their  clinical  trials  or  research  and  development  programs.  If  other  product  developers  introduce  and  market  products  that  are  more
effective, safer, less invasive or less expensive than the relevant products that generate our royalties, or if such developers introduce their
products prior to the competing products underlying our royalties, such products may not achieve commercial success and thereby result in
a loss for us.

Further,  the  developers  of  such  products  may  not  have  sales,  marketing  or  distribution  capabilities.  If  no  sales,  marketing  or
distribution  arrangements  can  be  made  on  acceptable  terms  or  at  all,  the  affected  product  may  not  be  able  to  be  successfully
commercialized, which will result in a loss for us. Losses from such assets could have a material adverse effect on our business, financial
condition and results of operations.

We intend to continue, and may increase, this strategy of acquiring development-stage product candidates. While we believe that we
can  readily  evaluate  and  gain  conviction  about  the  likelihood  of  a  development-stage  product  candidate’s  approval  and  achieving
significant  sales,  there  can  be  no  assurance  that  our  assumptions  will  prove  correct,  that  regulatory  authorities  will  approve  such
development-stage product candidates, that such development-stage product candidates will be brought to market timely or at all, or that
such products will achieve commercial success.

We  have  significantly  restructured  our  business  and  revised  our  business  plan  and  there  are  no  assurances  that  we  will  be  able  to
successfully implement our revised business plan or successfully operate as a royalty aggregator.

We  have  historically  been  focused  on  discovering  and  developing  innovative  therapeutics  derived  from  our  unique  platform  of
antibody technologies. We have now become a royalty aggregator where we focus on expanding our pipeline of fully-funded programs by
out-licensing our internally developed product candidates and acquiring potential milestone and royalty revenue streams on additional third
party drug product candidates. Our strategy is based on a number of factors and assumptions, some of which are not within our control,
such  as  the  actions  of  third  parties.  There  can  be  no  assurance  that  we  will  be  able  to  successfully  execute  all  or  any  elements  of  our
strategy, or that our ability to successfully execute our strategy will be unaffected by external factors. If we are unsuccessful in acquiring
potential  milestone  and  royalty  revenue  streams  on  additional  drug  product  candidates,  or  those  acquisitions  do  not  perform  to  our
expectations, our financial performance and balance sheet could be adversely affected.

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Risks Related to our Industry

Biopharmaceutical products are subject to sales risks.

Biopharmaceutical  product  sales  may  be  lower  than  expected  due  to  a  number  of  reasons,  including  pricing  pressures,  insufficient
demand, product competition, failure of clinical trials, lack of market acceptance, obsolescence, loss of patent protection, the impact of the
COVID-19  global  pandemic  or  other  factors,  and  development-stage  product  candidates  may  fail  to  reach  the  market.  Unexpected  side
effects, safety or efficacy concerns can arise with respect to a product, leading to product recalls, withdrawals or declining sales. As a result,
payments  of  our  future  potential  milestones  and/or  royalties  may  be  reduced  or  cease.  In  addition,  these  potential  payments  may  be
delayed, causing our near-term financial performance to be weaker than expected.

Biopharmaceutical products are subject to substantial competition.

The biopharmaceutical industry is a highly competitive and rapidly evolving industry. The length of any product’s commercial life
cannot be predicted with certainty. There can be no assurance that one or more products on which we are entitled to a potential milestone or
royalty  will  not  be  rendered  obsolete  or  non-competitive  by  new  products  or  improvements  on  which  we  are  not  entitled  to  a  potential
milestone or royalty, either by the current marketer of such products or by another marketer. Current marketers of products may undertake
these  development  efforts  in  order  to  improve  their  products  or  to  avoid  paying  our  royalty.  Adverse  competition,  obsolescence  or
governmental and regulatory action or healthcare policy changes could significantly affect the revenues, including royalty-related revenues,
of the products which generate our potential milestones and royalties.

Competitive factors affecting the market position and success of each product include: 

●

●

●

●

●

●

●

●

●

effectiveness;

safety and side effect profile;

price, including third-party insurance reimbursement policies;

timing and introduction of the product;

effectiveness of marketing strategy and execution;

governmental regulation;

availability of lower-cost generics and/or biosimilars;

treatment innovations that eliminate or minimize the need for a product; and

product liability claims.

Biopharmaceutical products that have the potential to generate future milestones and royalties for us may be rendered obsolete or
non-competitive by new products, including generics and/or biosimilars, improvements on existing products or governmental or regulatory
action.  In  addition,  as  biopharmaceutical  companies  increasingly  devote  significant  resources  to  innovate  next-generation  products  and
therapies using gene editing and new curative modalities, such as cell and gene therapy, products on which we have a milestone or royalty
rights may become obsolete. These developments could have a material adverse effect on the sales of the biopharmaceutical products that
have potential to generate our milestones and royalties, and consequently could materially adversely affect our business, financial condition
and results of operations.

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We depend on our licensees and royalty-agreement counterparties for the determination of royalty and milestone payments. While we
typically  have  primary  or  back-up  rights  to  audit  our  licensees  and  royalty-agreement  counterparties,  the  independent  auditors  may
have difficulty determining the correct royalty calculation, we may not be able to detect errors and payment calculations may call for
retroactive adjustments. We may have to exercise legal remedies, if available, to resolve any disputes resulting from any such audit.

The  royalty  and  milestone  payments  we  may  receive  are  dependent  on  our  licensees  and  royalty  agreement  counterparties  and
their  licensees’  achievement  of  regulatory  and  developmental  milestones  and  product  sales.  Each  licensee’s  calculation  of  the  royalty
payments is subject to and dependent upon the adequacy and accuracy of its sales and accounting functions, and errors may occur from time
to time in the calculations made by a licensee and/or a licensee may fail to report the achievement of royalties or milestones in whole or in
part. Our license and royalty agreements typically provide us the primary or back-up right to audit the calculations and sales data for the
associated royalty payments; however, such audits may occur many months following our recognition of the royalty revenue, may require
us  to  adjust  our  royalty  revenues  in  later  periods  and  may  require  expense  on  our  part.  Further,  our  licensees  and  royalty-agreement
counterparties may be uncooperative or have insufficient records, which may complicate and delay the audit process.

Although  we  intend  to  regularly  exercise  our  royalty  audit  rights  as  necessary  and  to  the  extent  available,  we  rely  in  the  first
instance  on  our  licensees  and  royalty-agreement  counterparties  to  accurately  report  the  achievement  of  milestones  and  royalty  sales  and
calculate and pay applicable milestones and royalties and, upon exercise of such royalty and other audit rights, we rely on licensees’ and
royalty-agreement counterparties’ cooperation in performing such audits. In the absence of such cooperation, we may be forced to incur
expenses to exercise legal remedies, if available, to enforce our agreements.

The lack of liquidity of our acquisitions of future potential milestones and royalties may adversely affect our business and, if we need to
sell any of our acquired assets, we may not be able to do so at a favorable price, if at all. As a result, we may suffer losses.

We  generally  acquire  milestone  and  royalty  rights  that  have  limited  secondary  resale  markets  and  may  be  subject  to  transfer
restrictions.  The  illiquidity  of  most  of  our  milestone  and  royalty  receivable  assets  may  make  it  difficult  for  us  to  dispose  of  them  at  a
favorable price if at all and, as a result, we may suffer losses if we are required to dispose of any or all such assets in a forced liquidation or
otherwise. In addition, if we liquidate all or a portion of our potential future milestone and/or purchased royalty stream interests quickly or
relating to a forced liquidation, we may realize significantly less than the value at which we had previously recorded these interests.

Our  royalty  aggregator  strategy  may  require  that  we  register  with  the  SEC  as  an  “investment  company”  in  accordance  with  the
Investment Company Act of 1940.

The  rules  and  interpretations  of  the  SEC  and  the  courts,  relating  to  the  definition  of  "investment  company"  are  very  complex.
While we currently intend to conduct our operations so that we will not be an investment company under applicable SEC interpretations,
we can provide no assurance that the SEC would not take the position that the Company would be required to register under the Investment
Company Act of 1940 (the “‘40 Act”) and comply with the ‘40 Act’s registration and reporting requirements, capital structure requirements,
affiliate  transaction  restrictions,  conflict  of  interest  rules,  requirements  for  disinterested  directors,  and  other  substantive  provisions.  We
monitor our assets and income for compliance under the ‘40 Act and seek to conduct our business activities to ensure that we do not fall
within its definitions of “investment company,” or that we qualify under one of the exemptions or exclusions provided by the ‘40 Act and
corresponding  SEC  regulations.  If  we  were  to  become  an  “investment  company”  and  be  subject  to  the  restrictions  of  the  ‘40 Act,  those
restrictions would likely require significant changes in the way we do business and add significant administrative burdens to our operations.
To ensure that we do not fall within the ‘40 Act, we may need to take various actions which we might otherwise not pursue. These actions
may include restructuring the Company and/or modifying our mixture of assets and income or a liquidation of certain of our assets.

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Our licensees or royalty-agreement counterparties or their licensees could be subject to natural disasters, public health crises, political
crises and other catastrophic events that could hinder or disrupt development efforts.

We depend on our licensees and royalty-agreement counterparties and their licensees to successfully develop and commercialize
product  candidates  for  which  we  may  receive  milestone  and  royalty  payments  in  the  future.  Our  licensees  and  royalty-agreement
counterparties and their licensees operate research and development efforts in various locations in the United States and internationally. If
any of their facilities is affected by natural disasters, such as earthquakes, tsunamis, power shortages or outages, floods or monsoons, public
health crises, such as pandemics and epidemics, political crises, such as terrorism, war, political instability or other conflict, or other events
outside  of  their  control,  their  research  and  development  efforts  could  be  disrupted,  which  could  result  in  the  delay  or  discontinuation  of
development of one or more of the product candidates in which we have rights to future milestone and/or royalty payments which could
have a material adverse effect on our business operations and prospects.

Because many of the companies with which we do business also are in the biotechnology sector, the volatility of that sector can affect us
indirectly as well as directly.

The same factors that affect us directly also can adversely affect us indirectly by affecting the ability of our partners and others
with whom we do business to meet their obligations to us and reduce our ability to realize the value of the consideration provided to us by
these other companies in connection with their licensing of our products.

Risks Related to our Financial Results and Capital Requirements

We have sustained losses in the past, and we expect to sustain losses in the foreseeable future.

We  have  incurred  significant  operating  losses  and  negative  cash  flows  from  operations  since  our  inception.  Although,  we
generated net income of $13.3 million and positive cash flows from operations of $10.1 million for the year ended December 31, 2020, we
had net losses of $2.0 million for the year ended December 31, 2019. As of December 31, 2020, we had an accumulated deficit of $1.2
billion. We do not know whether we will ever achieve sustained profitability or whether cash flow from future operations will be sufficient
to meet our needs.

To  date,  we  have  financed  our  operations  primarily  through  the  sale  of  equity  securities  and  debt  and  royalty  interests,  and
payments received under our collaboration and licensing arrangements. The size of our future net losses will depend, in part, on the rate of
our  future  expenditures  and  our  and  our  partners’  ability  to  generate  revenues.  If  our  partners’  product  candidates  are  not  successfully
developed  or  commercialized,  or  if  revenues  are  insufficient  following  regulatory  approval,  we  will  not  achieve  profitability  and  our
business may fail. Our ability to achieve profitability is dependent in large part on the success of our and our partners’ ability to license
product candidates, and the success of our partners’ development programs, both of which are uncertain. Our success is also dependent on
our partners obtaining regulatory approval to market product candidates which may not materialize or prove to be successful.

Our royalty aggregator strategy may require us to raise additional funds to acquire milestone and royalty interests; we cannot be certain
that  funds  will  be  available  or  available  at  an  acceptable  cost  of  capital,  and  if  they  are  not  available,  we  may  be  unsuccessful  in
acquiring milestone and royalty interests to sustain the business in the future.

We  may  need  to  commit  substantial  funds  to  continue  our  business,  and  we  may  not  be  able  to  obtain  sufficient  funds  on
acceptable terms, if at all. Any additional debt financing or additional equity that we raise may contain terms that are not favorable to us
and/or result in dilution to our stockholders, including pursuant to our 2018 ATM Agreement, as amended. Our Series A Preferred Stock,
while not dilutive, includes dividends and required that we establish a segregated cash account adequate to fund the dividends. If we raise
additional funds through licensing arrangements with third parties, we may be required to relinquish some rights to our technologies or our
product candidates, grant licenses on terms that are not favorable to us or enter into a license arrangement for a product candidate at an
earlier stage of development or for a lesser amount than we might otherwise choose.

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If adequate funds are not available on a timely basis, we may:

●

●

●

●

reduce or eliminate royalty aggregation efforts;

further reduce our capital or operating expenditures;

curtail our spending on protecting our intellectual property; or

take other actions which may adversely affect our financial condition or results of operations.

Changes  in  the  potential  royalty  acquisition  market,  including  its  structure  and  participants,  or  a  reduction  in  the  growth  of  the
biopharmaceutical  industry,  could  lead  to  diminished  opportunities  for  us  to  acquire  potential  milestones  and  royalties,  fewer  potential
milestones  and  royalties  (or  potential  milestones  or  royalties  of  significant  scale)  being  available,  or  increased  competition  for  potential
royalties. Even if we continue to acquire potential royalties and they become actual royalties, they may not generate a meaningful return for
a period of several years, if at all, due to the price we pay for such royalties or other factors relating to the underlying products. As a result,
we may not be able to continue to acquire potential milestones and royalties as we have in the past, or at all.

We use leverage in connection with our capital deployment, which magnifies the potential for loss if the potential royalties acquired or
generated through out-licensing and royalty purchase agreements do not generate sufficient income to us.

We use borrowed funds to finance a portion of our deployed capital. The use of leverage creates an opportunity for an increased
return but also increases the risk of loss if our assets do not generate sufficient income to us. The interest expense and other costs incurred in
connection  with  such  borrowings  may  not  be  covered  by  the  future  potential  income  from  our  assets.  In  addition,  leverage  and  the
requirement to pay cumulative dividends on Series A Preferred Stock, may inhibit our operating flexibility and reduce cash flow available
for dividends to our common shareholders.

The level of our indebtedness could limit our ability to respond to changing business conditions. The various agreements relating
to our borrowings may impose operating and financial restrictions on us which could affect the number and size of the potential milestones
and royalties that we may pursue. Therefore, no assurance can be given that we will be able to take advantage of favorable conditions or
opportunities  as  a  result  of  any  restrictive  covenants  under  our  indebtedness  or  preferred  stock.  There  can  also  be  no  assurance  that
additional debt or equity financing, either to replace or increase existing debt financing, will be available when needed or, if available, will
be obtainable on terms that are commercially reasonable.

Additional risks related to our leverage include:

●

●

our potential future milestones and royalties are used as collateral for our borrowings;

in  the  event  of  a  default  under  any  of  our  secured  borrowings,  one  or  more  of  our  creditors  or  their  assignees  could  obtain
control of our future potential milestones and royalties and, in the event of a distressed sale, these creditors could dispose of
these royalties for significantly less value than we could realize for them;

● we may have to comply with various financial covenants in future agreements that govern our debt, including requirements to

maintain certain leverage ratios and coverage ratios, which may affect our ability to achieve our business objectives;

●

●

our ability to pay dividends to our shareholders (except with respect to our Series A preferred stock) may be restricted;

to the extent that interest rates at which we borrow increase, our borrowing costs will increase, and our leveraging strategy will
become more costly, which could lead to diminished net profits; and

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We  have  a  continuing  obligation  to  pay  quarterly  dividends  to  holders  of  our  Series  A  Preferred  stock,  which  will  be  an  on-going
expenditure for us and may limit our ability to borrow additional funds.

Holders of our Series A preferred stock are entitled to receive, when and as declared by our Board of Directors, out of funds legally
available  for  the  payment  of  dividends,  cumulative  cash  dividends  at  the  rate  of  8.625%  of  the  $25.00  liquidation  preference  per  year
(equivalent to $2.15625 per year). Dividends on the Series A preferred stock will accumulate and be cumulative from, and including, the
date of original issue by us of the Series A preferred stock. Dividends will be payable in arrears on or about the 15th day of January, April,
July and October beginning on or about April 15, 2021. In the event of any voluntary or involuntary liquidation, dissolution or winding up
of our affairs, the holders of shares of Series A preferred stock are entitled to be paid out of our assets legally available for distribution to
our shareholders a liquidation preference of $25.00 per share, plus an amount equal to any accumulated and unpaid dividends up to the date
of payment (whether or not declared), before any distribution or payment may be made to holders of shares of common stock or any other
class or series of our equity stock ranking, as to liquidation rights, junior to the Series A preferred stock. On and after December 15, 2021,
the shares of Series A preferred stock will be redeemable at our option, in whole or in part, at redemption prices ranging from $26.00 per
share to $25.00 per share, plus any accrued and unpaid dividends, depending on the date of redemption. The payment of cash dividends and
share  repurchases  is  subject  to  limitations  under  applicable  laws  and  the  discretion  of  our  Board  of  Directors  and  is  determined  after
considering current conditions, including earnings, other operating results and capital requirements. Decreases in asset values or increases in
liabilities can reduce net earnings and stockholders’ equity. A deficit in stockholders’ equity could limit our ability to pay dividends and
make share repurchases under Delaware law. On the other hand, our continued obligation to pay dividends to the holders of our Series A
preferred stock could restrict us from additional borrowings or make them more costly.

The holders of our indebtedness and preferred stock have rights that are senior to those of our common stockholders.

As of December 31, 2020, the outstanding principal balance of our indebtedness under the Loan Agreement was $12.2 million.
The indebtedness under the Loan Agreement is senior to our shares of preferred stock and common stock in right of payment of dividends
and other distributions. In the event of our bankruptcy, dissolution or liquidation, the holders of our indebtedness must be satisfied before
any distributions can be made to our preferred or common stockholders.

At December 31, 2020 we had issued and outstanding 984,000 shares of Series A Preferred Stock with a liquidation preference of
$25.00 per share, plus an amount equal to any accumulated and unpaid dividends up to the date of payment (whether or not declared). Our
preferred  stock  is  senior  to  our  shares  of  common  stock  in  right  of  payment  of  dividends  and  other  distributions.  In  the  event  of  our
bankruptcy,  dissolution  or  liquidation,  the  holders  of  our  preferred  stock  must  be  satisfied  before  any  distributions  can  be  made  to  our
common stockholders.

Information  available  to  us  about  the  biopharmaceutical  products  underlying  the  potential  royalties  we  buy  may  be  limited  and
therefore our ability to analyze each product and its potential future cash flow may be similarly limited.

We  may  have  limited  information  concerning  the  products  generating  the  future  potential  milestones  and  royalties  we  are
evaluating for acquisition. Often, the information we have regarding products following our acquisition of a potential milestone or royalty
may be limited to the information that is available in the public domain. Therefore, there may be material information that relates to such
products that we would like to know but do not have and may not be able to obtain. For example, we do not always know the results of
studies conducted by marketers of the products of others or the nature or amount of any complaints from doctors or users of such products.
In addition, the market data that we obtain independently may also prove to be incomplete or incorrect. Due to these and other factors, the
actual potential cash flow from a potential royalty may be significantly lower than our estimates.

Our future income is dependent upon numerous potential milestone and royalty-specific assumptions and, if these assumptions prove
not to be accurate, we may not achieve our expected rates of returns.

Our  business  model  is  based  on  multiple-year  internal  and  external  forecasts  regarding  potential  product  sales  and  numerous
product-specific  assumptions  in  connection  with  each  potential  milestone  and  royalty  acquisition,  including  where  we  have  limited
information  regarding  the  product.  There  can  be  no  assurance  that  the  assumptions  underlying  our  financial  models,  including  those
regarding potential product sales or competition, patent expirations or license

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terminations for the products underlying our portfolio, are accurate. These assumptions involve a significant element of subjective judgment
and may be and in the past have been adversely affected by post-acquisition changes in market conditions and other factors affecting the
underlying product. Our assumptions regarding the financial stability or operational or marketing capabilities of the partner obligated to pay
us potential royalties may also prove to be incorrect. Due to these and other factors, the assets in our current portfolio or future assets may
not generate our projected returns or in the time periods we expect. This could negatively impact our results of operation for a given period.

Reductions  or  declines  in  income  from  potential  milestones  and  royalties,  or  significant  reductions  in  potential  milestone  or  royalty
payments compared to expectations, or impairments in the value of potential milestones and royalties acquired could have a material
adverse effect our financial condition and results of operations.

The amount and duration of a royalty usually varies on a country-by-country basis and can be based on a number of factors, such
as payments to third party licensors, whether the product is sold singly or in combination, patent expiration dates, regulatory exclusivity,
years from first commercial sale of the applicable drug product, the entry of competing generic or biosimilar products, or other terms set out
in the contracts governing the royalty. It is common for royalty durations to expire earlier or later than anticipated due to unforeseen positive
or negative developments over time, including with respect to the granting of patents and patent term extensions, the invalidation of patents,
claims of patent misuse, litigation between the party controlling the patents and third party challengers of the patents, the ability of third
parties to design around or circumvent valid patents, the granting of regulatory exclusivity periods or extensions, timing for the arrival of
generic or biosimilar competitor products, changes to legal or regulatory regimes affecting intellectual property rights or the regulation of
pharmaceutical products, product life cycles, and industry consolidations. If an unexpected reduction in a royalty amount or shortening of a
potential royalty term were to occur, it could result in a reduction in potential income from milestones and royalties, a significant reduction
in potential milestones and royalty payments compared to expectations, or a permanent impairment of such potential milestones and royalty
payments.

A large percentage of the calculated net present value of our portfolio is represented by a limited number of products. The failure of any
one of these products to move forward in clinical development or commercialization may have a material adverse effect on our financial
condition and results of operation.

Our asset portfolio may not be fully diversified by product, therapeutic area, geographic region or other criteria. Any significant
deterioration in the amount or likelihood of receipt of potential cash flows from the top products in our asset portfolio could have a material
adverse effect on our business, financial condition and results of operations. In addition, should the payor of any future potential milestones
or royalties decline to pay such potential milestones and royalties for any reason, such failure may result in a material adverse effect on our
financial condition and results of operation.

Risks Related to Our Reliance on Third Parties

We  and  our  partners  rely  heavily  on  license  and  collaboration  relationships,  and  any  disputes  or  litigation  with  our  partners  or
termination  or  breach  of  any  of  the  related  agreements  could  reduce  the  financial  resources  available  to  us,  including  our  ability  to
receive milestone payments and future potential royalty and other revenues. License or collaboration agreements relating to products
may, in some instances, be unilaterally terminated or disputes may arise which may affect our potential milestones, royalties and other
payments.

License  or  collaboration  agreements  relating  to  the  products  generating  our  future  potential  milestones  and  royalties  and  other
payment rights may be terminated, which may adversely affect sales of such products and therefore the potential payments we may receive.
For  example,  under  certain  license  or  collaboration  agreements,  marketers  may  retain  the  right  to  unilaterally  terminate  the  agreements.
When  the  last  patent  covering  a  product  expires  or  is  otherwise  invalidated  in  a  country,  a  marketer  may  be  economically  motivated  to
terminate  the  applicable  license  or  collaboration  agreement,  either  in  whole  or  with  respect  to  such  country,  in  order  to  terminate  its
payment and other obligations. In the event of such a termination, a licensor (which may be us in the case of our out-licensed products) or
collaborator may no longer receive all of the payments it expected to receive from the applicable licensee or collaborator and may also be
unable to find another company to continue developing and commercializing the product on the same or similar terms as those under the
license or collaboration agreement that has been terminated.

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In addition, license or collaboration agreements may fail to provide significant protection for the applicable licensor (which may
be us in the case of our out-licensed products) or collaborator in case of the applicable licensee’s or collaborator’s failure to perform or in
the  event  of  disputes.  License  and  collaboration  agreements  which  relate  to  the  products  underlying  our  potential  future  milestones,
royalties and other payment rights, are complex and certain provisions in such agreements may be susceptible to multiple interpretations.
Disputes  may  arise  regarding  intellectual  property,  royalty  terms,  payment  rights  or  other  contractual  terms  subject  to  a  license  or
collaboration agreement, including:

●

●

●

●

●

the scope or duration of rights granted under the license or collaboration agreement and other interpretative issues;

the amounts or timing of royalties, milestones or other payments due under the license or collaboration agreement;

the sublicensing of patent or other rights under our license or collaboration relationships;

the diligence obligations under the license or collaboration agreement and what activities satisfy such diligence obligations:

the inventorship and ownership of inventions and know-how resulting from the joint creation or use of intellectual property by
us or our partners; and

●

the priority of invention of patented technology.

The resolution of any contract interpretation disagreement that may arise could narrow what the licensor (which may be us in the
case of our out-licensed products) or collaborator believes to be the scope of its rights to the relevant intellectual property or technology, or
decrease the licensee’s or collaborator’s financial or other obligations under the relevant agreement, any of which could in turn impact the
value  of  our  potential  royalties,  milestones  and  other  payments  and  have  a  material  adverse  effect  on  our  business,  financial  condition,
results of operations and prospects. If a marketer were to default on its obligations under a license or collaboration agreement, the licensor’s
or collaborator’s remedy may be limited either to terminating certain licenses or collaborations related to certain countries or to generally
terminate the license or collaboration agreement with respect to such country. In such cases, we may not have the right to seek to enforce the
rights  of  the  licensor  or  collaborator  (if  not  us)  and  we  may  be  required  to  rely  on  the  resources  and  willingness  of  the  licensor  or
collaborator (if not us) to enforce its rights against the applicable licensee or collaborator. In any of these situations, if the expected upfront,
milestone, royalty or other payments under the license or collaboration agreements do not materialize, this could result in a significant loss
to us and materially adversely affect our business, financial condition and results of operations. At any given time, the Company may be
engaged  in  discussions  with  its  licensees  or  collaborators  regarding  the  interpretation  of  the  payment  and  other  provisions  relating  to
products as to which we have milestones and potential royalty or other payment rights. Should any such discussions result in a disagreement
regarding a particular product that cannot be resolved satisfactorily to us, we may end up being paid less than anticipated on such product
should  it  successfully  progress  through  clinical  development  and  be  approved  for  commercialization.  Should  our  milestone  and  future
potential royalty or other payment interests be reduced or eliminated as result of any such disagreement, it could have an adverse effect on
our business, financial condition, results of operation and prospects.

Our  existing  collaborations  may  not  continue  or  be  successful,  and  we  may  be  unable  to  enter  into  future  collaborative
arrangements  to  develop  and  commercialize  our  unpartnered  assets.  Generally,  our  current  collaborative  partners  also  have  the  right  to
terminate  their  collaborations  at  will  or  under  specified  circumstances.  If  any  of  our  collaborative  partners  breach  or  terminate  their
agreements with us or otherwise fail to conduct their collaborative activities successfully (for example, by not making required payments
when due, or at all or failing to engage in commercially reasonable efforts to develop products if required), our product development under
these agreements will be delayed or terminated.

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Our potential milestone and royalty providers may rely on third parties to provide services in connection with their product candidate
development and manufacturing programs. The inadequate performance by or loss of any of these service providers could affect our
potential milestone and royalty providers’ product candidate development.

Third  parties  provide  services  in  connection  with  preclinical  and  clinical  development  programs,  including in  vitro and in  vivo
studies,  assay  and  reagent  development,  immunohistochemistry,  toxicology,  pharmacokinetics,  clinical  trial  support,  manufacturing  and
other outsourced activities. If these service providers do not adequately perform the services for which our potential milestone and royalty
providers have contracted, or cease to continue operations, and are not able to find a replacement provider quickly or lose information or
items associated with their drug product candidates, our potential milestone and royalty providers’ development programs and receipt of
any potential resulting income may be delayed.

Agreements with other third parties, many of which are significant to our business, expose us to numerous risks.

Because our licensees, suppliers and contractors are independent third parties, they may be subject to different risks than we are
and have significant discretion in, and different criteria for, determining the efforts and resources they will apply related to their agreements
with us. If these licensees, suppliers and contractors do not successfully perform the functions for which they are responsible, we may not
have the capabilities, resources or rights to do so on our own.

We do not know whether we or our licensees will successfully develop and market any of the products that are or may become the
subject of any of our licensing arrangements. In addition, third-party arrangements such as ours also increase uncertainties in the related
decision-making  processes  and  resulting  progress  under  the  arrangements,  as  we  and  our  licensees  may  reach  different  conclusions,  or
support different paths forward, based on the same information, particularly when large amounts of technical data are involved.

Under our contracts with NIAID, a part of the National Institute of Health (“NIH”), we invoiced using NIH provisional rates, and
these are subject to future audits at the discretion of NIAID’s contracting office. In October of 2019, NIH notified us that it engaged KPMG
LLP (“KPMG”) to perform an audit of our Incurred Cost Submissions for 2013, 2014 and 2015. The audit procedures were complete as of
December 31, 2020 and we adjusted our estimated liability owed to NIH to $1.4 million. This audit has resulted in an adjustment to revenue
previously reported. The audit remains subject to further review by NIH as part of the contract close-out process and we may incur further
liability as a result.  

In addition, under the contracts with HCRP, the amortization for the reporting period is calculated based on the payments expected
to be made by the licensees to HCRP over the term of the arrangement. Any changes to the estimated payments by the licensees to HCRP
can result in a material adjustment to revenue previously reported.

Failure of our potential milestone and royalty providers’ product candidates to meet current Good Manufacturing Practices standards
may subject our licensees to delays in regulatory approval and penalties for noncompliance.

Our potential milestone and royalty providers may rely on third party manufacturers and such contract manufacturers are required
to  produce  clinical  product  candidates  under  current  Good  Manufacturing  Practices  (“cGMP”)  to  meet  acceptable  standards  for  use  in
clinical trials and for commercial sale, as applicable. If such standards change, the ability of contract manufacturers to produce our potential
milestone and royalty providers’ drug product candidates on the schedule required for clinical trials or to meet commercial requirements
may be affected. In addition, contract manufacturers may not perform their obligations under their agreements with our potential milestone
and  royalty  providers  or  may  discontinue  their  business  before  the  time  required  by  us  to  successfully  produce  clinical  and  commercial
supplies of our potential milestone and royalty providers’ product candidates.

Contract  manufacturers  are  subject  to  pre-approval  inspections  and  periodic  unannounced  inspections  by  the  FDA  and
corresponding  state  and  foreign  authorities  to  ensure  strict  compliance  with  cGMP  and  other  applicable  government  regulations  and
corresponding  foreign  standards.  We  do  not  have  control  over  a  third-party  manufacturer’s  compliance  with  these  regulations  and
standards. Any  difficulties  or  delays  in  contractors’  manufacturing  and  supply  of  our  potential  milestone  and  royalty  providers’  product
candidates  or  any  failure  of  our  potential  milestone  and  royalty  providers’  contractors  to  maintain  compliance  with  the  applicable
regulations and standards could increase costs, reduce revenue,

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make our licensees postpone or cancel clinical trials, prevent or delay regulatory approval by the FDA and corresponding state and foreign
authorities,  prevent  the  import  and/or  export  of  our  potential  milestone  and  royalty  providers’  product  candidates,  or  cause  any  of  our
potential milestone and royalty providers’ products that may be approved for commercial sale to be recalled or withdrawn.

Certain of our technologies are in-licensed from third parties, so our and our licensees’ capabilities use of them may be restricted and
subject to additional risks.

We  have  licensed  technologies  from  third  parties.  These  technologies  include  phage  display  technologies  licensed  to  us  in
connection  with  our  bacterial  cell  expression  technology  licensing  program  and  antibody  products.  However,  our  and  our  licensees  and
collaborators’ use of these technologies is limited by certain contractual provisions in the licenses relating to them, and although we have
obtained numerous licenses, intellectual property rights in the area of phage display are particularly complex. If we are unable to maintain
our licenses, patents or other intellectual property, we could lose important protections that are material to continuing our operations and for
future prospects. Our licensors also may seek to terminate our license, which could cause us and our licensees to lose the right to use the
licensed intellectual property and adversely affect our and our licensees’ ability to commercialize our technologies, products or services.

Risks Related to the Development and Commercialization of our Current and Future Product Candidates

We may not be able to successfully identify and acquire potential milestone and royalty streams on other products, product candidates,
or  programs,  or  other  companies  to  grow  and  diversify  our  business,  and,  even  if  we  are  able  to  do  so,  we  may  not  be  able  to
successfully  manage  the  risks  associated  with  integrating  any  such  products,  product  candidates,  programs  or  companies  into  our
business or we may otherwise fail to realize the anticipated benefits of these acquisitions.

To grow and diversify our business, we plan to continue our business development efforts to identify and seek to acquire and/or in-
license  potential  milestone  and  royalty  streams  or  companies.  Future  growth  through  acquisition  or  in-licensing  will  depend  upon  the
availability of suitable products, product candidates, programs or companies for acquisition or in-licensing on acceptable prices, terms and
conditions. Even if appropriate opportunities are available, we may not be able to acquire rights to them on acceptable terms, or at all. The
competition to acquire or in-license rights to promising products, product candidates, programs and companies is fierce, and many of our
competitors  are  large,  multinational  pharmaceutical  and  biotechnology  companies  with  considerably  more  financial,  development  and
commercialization resources, personnel, and experience than we have. In order to compete successfully in the current business climate, we
may  have  to  pay  higher  prices  for  assets  than  may  have  been  paid  historically,  which  may  make  it  more  difficult  for  us  to  realize  an
adequate return on any acquisition.

Even if we are able to successfully identify and acquire or in-license new products, product candidates, programs or companies, we
may not be able to successfully manage the risks associated with integrating any products, product candidates, programs or companies into
our  business  or  the  risks  arising  from  anticipated  and  unanticipated  problems  in  connection  with  an  acquisition  or  in-licensing.  Further,
while we seek to mitigate risks and liabilities of potential acquisitions through, among other things, due diligence, there may be risks and
liabilities  that  such  due  diligence  efforts  fail  to  discover,  that  are  not  disclosed  to  us,  or  that  we  inadequately  assess.  Any  failure  in
identifying and managing these risks and uncertainties effectively would have a material adverse effect on our business. In any event, we
may not be able to realize the anticipated benefits of any acquisition or in-licensing for a variety of reasons, including the possibility that a
product candidate fails to advance to clinical development, proves not to be safe or effective in clinical trials, or that a product fails to reach
its forecasted commercial potential or that the integration of a product, product candidate, program or company gives rise to unforeseen
difficulties and expenditures. Any failure in identifying and managing these risks and uncertainties would have a material adverse effect on
our business.

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 If our potential royalty providers’ therapeutic product candidates do not receive regulatory approval, our potential royalty providers will
be unable to market them.

Our  potential  royalty  providers’  product  candidates  cannot  be  manufactured  and  marketed  in  the  United  States  or  any  other
countries  without  required  regulatory  approvals.  The  U.S.  government  and  governments  of  other  countries  extensively  regulate  many
aspects of our product candidates, including:

●

clinical development and testing;

● manufacturing;

●

●

●

●

●

labeling;

storage;

record keeping;

promotion and marketing; and

importing and exporting.

In the United States, the FDA regulates pharmaceutical products under the Federal Food, Drug, and Cosmetic Act and other laws,

including, in the case of biologics, the Public Health Service Act.

Initiation of clinical trials requires approval by health authorities. Clinical trials involve the administration of the investigational
new drug to healthy volunteers or to patients under the supervision of a qualified principal investigator. Clinical trials must be conducted in
accordance with FDA and International Conference on Harmonization Good Clinical Practices and the European Clinical Trials Directive,
as applicable, under protocols that detail the objectives of the study, the parameters to be used to monitor safety and the efficacy criteria to
be evaluated. Other national, foreign and local regulations also may apply. The developer of the drug must provide information relating to
the  characterization  and  controls  of  the  product  before  administration  to  the  patients  participating  in  the  clinical  trials.  This  requires
developing  approved  assays  of  the  product  to  test  before  administration  to  the  patient  and  during  the  conduct  of  the  trial.  In  addition,
developers of pharmaceutical products must provide periodic data regarding clinical trials to the FDA and other health authorities, and these
health authorities may issue a clinical hold upon a trial if they do not believe, or cannot confirm, that the trial can be conducted without
unreasonable risk to the trial participants.

The  results  of  the  preclinical  studies  and  clinical  testing,  together  with  chemistry,  manufacturing  and  controls  information,  are
submitted to the FDA and other health authorities in the form of a New Drug Application (“NDA”) for a drug, and in the form of a Biologic
License Application (“BLA”) for a biological product, requesting approval to commence commercial sales. In responding to an NDA or
BLA, the FDA or foreign health authorities may grant marketing approvals, request additional information or further research, or deny the
application  if  they  determine  the  application  does  not  satisfy  regulatory  approval  criteria.  Regulatory  approval  of  an  NDA,  BLA,  or
supplement is never guaranteed. The approval process can take several years, is extremely expensive and can vary substantially based upon
the type, complexity, and novelty of the products involved, as well as the target indications. Our potential royalty providers ultimately may
not be able to obtain approval in a timely fashion or at all.

The FDA and foreign health authorities have substantial discretion in the drug and biologics approval processes. Despite the time
and  expense  incurred,  failure  can  occur  at  any  stage,  and  our  potential  development  partners  could  encounter  problems  that  cause
abandonment of clinical trials or cause them to repeat or perform additional preclinical, clinical or manufacturing-related studies.

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Changes in the regulatory approval policy during the development period, changes in, or the enactment of additional regulations or
statutes, or changes in regulatory review for a submitted product application may cause delays in the approval or rejection of an application.

The FDA and other regulatory agencies have substantial discretion in both the product approval process and manufacturing facility
approval process, and as a result of this discretion and uncertainties about outcomes of testing, we cannot predict at what point, or whether,
the FDA or other regulatory agencies will be satisfied with our licensees’ submissions or whether the FDA or other regulatory agencies will
raise questions that may be material and delay or preclude product approval or manufacturing facility approval. In light of this discretion
and  the  complexities  of  the  scientific,  medical  and  regulatory  environment,  our  or  our  potential  royalty  providers’  interpretation  or
understanding of the FDA’s or other regulatory agencies’ requirements, guidelines or expectations may prove incorrect, which also could
delay further or increase the cost of the approval process.

Our potential milestone and royalty providers face uncertain results of clinical trials of product candidates.

Drug  development  has  inherent  risk,  and  our  potential  milestone  and  royalty  providers  are  required  to  demonstrate  through
adequate and well-controlled clinical trials that product candidates are effective, with a favorable benefit-risk profile for use in their target
profiles  before  they  can  seek  regulatory  approvals  for  commercial  use.  It  is  possible  our  potential  royalty  providers  may  never  receive
regulatory  approval  for  any  licensed  product  candidates.  Even  if  a  product  candidate  receives  regulatory  approval,  the  resulting  product
may not gain market acceptance among physicians, patients, healthcare payors and the medical community.

Our  potential  milestone  and  royalty  providers’  product  candidates  require  significant  additional  research  and  development,
extensive preclinical studies and clinical trials and regulatory approval prior to any commercial sales. This process is lengthy and expensive,
often  taking  a  number  of  years. As  clinical  results  frequently  are  susceptible  to  varying  interpretations  that  may  delay,  limit  or  prevent
regulatory approvals, the length of time necessary to complete clinical trials and to submit an application for marketing approval for a final
decision by a regulatory authority varies significantly. As a result, it is uncertain whether:

●

●

●

our potential milestone and royalty providers’ future filings will be delayed;

our potential milestone and royalty providers’ preclinical studies will be successful;

our potential milestone and royalty providers will be successful in generating viable product candidates;

● we will be successful in finding collaboration and licensing partners to advance our product candidates on our behalf;

●

●

●

our potential milestone and royalty providers will be able to provide necessary data;

results of future clinical trials by our potential milestone and royalty providers will justify further development; or

our potential milestone and royalty providers ultimately will achieve regulatory approval for product candidates in which we
have an interest.

The timing of the commencement, continuation and completion of clinical trials by our potential milestone and royalty providers
may  be  subject  to  significant  delays  relating  to  various  causes,  including  failure  to  complete  preclinical  testing  and  earlier-stage  clinical
trials  in  a  timely  manner,  inability  to  engage  contract  research  organizations  and  other  service  providers,  scheduling  conflicts  with
participating  clinicians  and  clinical  institutions,  changes  in  key  personnel  at  clinical  institutions,  difficulties  in  identifying  and  enrolling
patients  who  meet  trial  eligibility  criteria  and  shortages  of  available  drug  supply.  In  addition,  since  we  and  our  royalty  agreement
counterparties  license  our  product  candidates  to  others  to  fund  and  conduct  clinical  trials,  we,  and  they,  have  limited  control  over  how
quickly and efficiently such licensees

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advance those trials. Patient enrollment is a function of many factors, including the size of the patient population, the proximity of patients
to  clinical  sites,  the  concentration  of  patients  in  specialist  centers,  the  eligibility  criteria  for  the  trial,  the  existence  of  competing  clinical
trials and the availability of alternative or new treatments. Regardless of the initial size or relative complexity of a clinical trial, the costs of
such trial may be higher than expected due to increases in duration or size of the trial, changes in the protocol under which the trial is being
conducted, additional or special requirements of one or more of the healthcare centers where the trial is being conducted, or changes in the
regulatory  requirements  applicable  to  the  trial  or  in  the  standards  or  guidelines  for  approval  of  the  product  candidate  being  tested  or  for
other unforeseen reasons.

In addition, our potential milestone and royalty providers may conduct clinical trials in foreign countries, which may subject them
to  further  delays  and  expenses  as  a  result  of  increased  drug  shipment  costs,  additional  regulatory  requirements  and  the  engagement  of
foreign  clinical  research  organizations,  and  may  expose  our  potential  milestone  and  royalty  providers  to  risks  associated  with  foreign
currency transactions to make contract payments denominated in the foreign currency where the trial is being conducted.

New products and technologies of other companies may render some or all of our potential milestone and royalty providers’ product
candidates noncompetitive or obsolete.

New  developments  by  others  may  render  our  potential  milestone  and  royalty  providers’  product  candidates  or  technologies
obsolete  or  uncompetitive.  Technologies  developed  and  utilized  by  the  biotechnology  and  pharmaceutical  industries  are  changing
continuously and substantially. Competition in antibody-based technologies is intense and is expected to increase in the future as a number
of established biotechnology firms and large chemical and pharmaceutical companies advance in these fields. Many of these competitors
may  be  able  to  develop  products  and  processes  competitive  with  or  superior  to  our  potential  milestone  and  royalty  providers  for  many
reasons, including that they may have:

●

●

●

●

significantly greater financial resources;

larger research and development staffs;

entered into arrangements with, or acquired, biotechnology companies to enhance their capabilities; or

extensive experience in preclinical testing and human clinical trials.

These  factors  may  enable  others  to  develop  products  and  processes  competitive  with  or  superior  to  our  own  or  those  of  our
potential milestone and royalty providers. In addition, a significant amount of research in biotechnology is being carried out in universities
and other non-profit research organizations. These entities are becoming increasingly interested in the commercial value of their work and
may become more aggressive in seeking patent protection and licensing arrangements. Furthermore, many companies and universities tend
not to announce or disclose important discoveries or development programs until their patent position is secure or, for other reasons, later.
As a result, we and our potential milestone and royalty providers may not be able to track development of competitive products, particularly
at the early stages.

Positive developments in connection with a potentially competing product may have an adverse impact on our future potential for
receiving revenue derived from development milestones and royalties. For example, if another product is perceived to have a competitive
advantage, or another product’s failure is perceived to increase the likelihood that our licensed product will fail, our potential milestone and
royalty providers may halt development of product candidates in which we have an interest.

Our potential royalty providers may be unable to price our products effectively or obtain coverage and adequate reimbursement for sales
of  our  products,  which  would  prevent  our  potential  royalty  providers’  products  from  becoming  profitable  and  negatively  affect  the
royalties we may receive.

If  our  potential  royalty  providers  succeed  in  bringing  our  product  candidates  to  the  market,  they  may  not  be  considered  cost

effective, and reimbursement to the patient may not be available or may not be sufficient to allow our

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potential royalty providers to sell the products on a competitive basis. In both the United States and elsewhere, sales of medical products and
treatments are dependent, in part, on the availability of coverage and adequate reimbursement from third-party payors, such as government
and  private  insurance  plans.  Significant  uncertainty  exists  as  to  the  coverage  and  reimbursement  status  of  any  products  for  which  our
potential  royalty  providers  may  obtain  regulatory  approval.  Even  if  coverage  is  available,  the  associated  reimbursement  rate  may  not  be
adequate for our potential royalty providers to cover related costs. Additionally, coverage and reimbursement policies for drug products can
differ significantly from payor to payor as there is no uniform policy of coverage and reimbursement for drug products among third-party
payors in the United States. Therefore, the process of obtaining coverage and reimbursement is often time-consuming and costly.

Third-party  payors  are  increasingly  challenging  the  prices  charged  for  pharmaceutical  products  and  services.  Our  business  is
affected  by  the  efforts  of  government  and  third-party  payors  to  contain  or  reduce  the  cost  of  healthcare  through  various  means.  In  the
United States, there have been and will continue to be a number of federal and state proposals to implement government controls on pricing.

In  addition,  the  emphasis  on  managed  care  in  the  United  States  has  increased  and  will  continue  to  increase  the  pressure  on  the
pricing of pharmaceutical products. We cannot predict whether any legislative or regulatory proposals will be adopted or the effect these
proposals or managed care efforts may have on our or our potential milestone and royalty providers’ businesses.

We do not know whether there will be, or will continue to be, a viable market for the product candidates in which we have an ownership
or royalty interest.

Even  if  product  candidates  in  which  we  have  an  interest  receive  approval  in  the  future,  they  may  not  be  accepted  in  the
marketplace. In addition, our potential royalty providers may experience difficulties in launching new products, many of which are novel
and based on technologies that are unfamiliar to the healthcare community. We have no assurance healthcare providers and patients will
accept such products, if developed. Similarly, physicians may not accept a product if they believe other products to be more effective or
more cost effective or are more comfortable prescribing other products.

Furthermore, government agencies, as well as private organizations involved in healthcare, from time to time publish guidelines or
recommendations  to  healthcare  providers  and  patients.  Such  guidelines  or  recommendations  can  be  very  influential  and  may  adversely
affect product usage directly (for example, by recommending a decreased dosage of a product in conjunction with a concomitant therapy) or
indirectly  (for  example,  by  recommending  a  competitive  product  over  a  product  in  which  we  have  an  ownership  or  royalty  interest).
Consequently, we do not know if physicians or patients will adopt or use products in which we have an ownership or royalty interest for
their approved indications.

Even  approved  and  marketed  products  are  subject  to  risks  relating  to  changes  in  the  market  for  such  products.  Introduction  or
increased  availability  of  generic  or  biosimilar  versions  of  products  can  alter  the  market  acceptance  of  branded  products.  In  addition,
unforeseen safety issues may arise at any time, regardless of the length of time a product has been on the market.

We are exposed to an increased risk of product liability claims.

The testing, marketing and sales of medical products entails an inherent risk of allegations of product liability. In the past, we were
party to product liability claims filed against Genentech Inc. and, even though Genentech agreed to indemnify us in connection with these
matters and these matters have been settled, there can be no assurance other product liability lawsuits will not result in liability to us or that
our insurance or contractual arrangements will provide us with adequate protection against such liabilities. In the event of one or more large,
unforeseen awards of damages against us, our product liability insurance may not provide adequate coverage. A significant product liability
claim for which we were not covered by insurance or indemnified by a third party would have to be paid from cash or other assets, which
could have an adverse effect on our business and the value of our common stock. To the extent we have sufficient insurance coverage, such
a  claim  would  presumably  result  in  higher  subsequent  insurance  rates.  In  addition,  product  liability  claims  can  have  various  other
ramifications, including loss of future sales opportunities, increased costs associated with replacing

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products, a negative impact on our goodwill and reputation, and divert our management’s attention from our business, each of which could
also adversely affect our business and operating results.

If  we  and  our  potential  royalty  providers  are  unable  to  protect  our  intellectual  property,  in  particular  patent  protection  for  principal
products,  product  candidates  and  processes  in  which  we  have  an  ownership  or  royalty  interest,  and  prevent  the  use  of  the  covered
subject matter by third parties, our potential royalty providers’ ability to compete in the market will be harmed, and we may not realize
our profit potential.

We and our potential royalty providers rely on patent protection, as well as a combination of copyright, trade secret, and trademark
laws to protect our proprietary technology and prevent others from duplicating our products or product candidates. However, these means
may afford only limited protection and may not:

●

●

prevent our competitors from duplicating our products and those of our potential royalty providers;

prevent  our  competitors  from  gaining  access  to  our  proprietary  information  and  technology  and  that  of  our  potential  royalty
providers; or

●

permit us or our potential royalty providers to gain or maintain a competitive advantage.

Because  of  the  length  of  time  and  the  expense  associated  with  bringing  new  products  to  the  marketplace,  we  and  our  potential
royalty  providers  hold  and  are  in  the  process  of  applying  for  a  number  of  patents  in  the  United  States  and  abroad  to  protect  product
candidates and important processes and also have obtained or have the right to obtain exclusive licenses to certain patents and applications
filed by others. However, the mere issuance of a patent is not conclusive as to its validity or its enforceability.

The  U.S.  Federal  Courts,  the  U.S.  Patent  &  Trademark  Office  or  equivalent  national  courts  or  patent  offices  elsewhere  may
invalidate  our  patents  or  find  them  unenforceable.  The  America  Invents  Act  introduced  post-grant  review  procedures  subjecting  U.S.
patents  to  post-grant  review  procedures  similar  to  European  oppositions.  U.S.  patents  owned  or  licensed  by  us or  our  licensees may
therefore be subject to post-grant review procedures, as well as other forms of review and re-examination. A decision in such proceedings
adverse to our interests could result in the loss of valuable patent rights, which would have a material adverse effect on our business. In
addition, the laws of foreign countries may not protect our intellectual property rights effectively or to the same extent as the laws of the
United States.

If our, and our potential royalty providers intellectual property rights are not protected adequately, our potential royalty providers
may not be able to commercialize technologies or products in which we have an ownership or royalty interest, and our competitors could
commercialize such technologies or products, which could result in a decrease in our potential royalty providers’ sales and market share that
would harm our business and operating results. Specifically, the patent position of biotechnology companies generally is highly uncertain
and involves complex legal and factual questions. The legal standards governing the validity of biotechnology patents are in transition, and
current defenses as to issued biotechnology patents may not be adequate or available in the future. Accordingly, there is uncertainty as to:

● whether any pending or future patent applications held by us or our potential royalty providers will result in an issued patent, or

whether issued patents will provide meaningful protection against competitors or competitive technologies;

● whether competitors will be able to design around our or our potential royalty providers’ patents or develop and obtain patent
protection  for  technologies,  designs  or  methods  that  are  more  effective  than  those  covered  by  our  or  our  potential  royalty
providers’ patents and patent applications; or

●

the extent to which our or our potential royalty providers’ product candidates could infringe on the intellectual property rights
of others, which may lead to costly litigation, result in the payment of substantial damages or royalties, reduce the royalty rate
due to us, and prevent our potential royalty providers from using our technology or product candidates.

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If certain patents issued to others are upheld or if certain patent applications filed by others are issued and upheld, our potential
royalty providers may require licenses from others to develop and commercialize certain potential products in which we have an ownership
or royalty interest. These licenses, if required, may not be available on acceptable terms, or may trigger contractual royalty offset clauses in
our  license  agreements,  or  those  of  our  royalty-agreement  counterparties.  We  may  become  involved  in  litigation  to  determine  the
proprietary rights of others, and any such litigation will presumably be costly and may have other adverse effects on our business, such as
inhibiting our potential royalty providers’ ability to compete in the marketplace and absorbing significant management time.

Due to the uncertainties regarding biotechnology patents, we also have relied and will continue to rely upon trade secrets, know-
how  and  continuing  technological  advancement  to  develop  and  maintain  our  competitive  position.  Our  employees  and  contractors  are
typically  required  to  sign  confidentiality  agreements  under  which  they  agree  not  to  use  or  disclose  any  of  our  proprietary  information.
Research and development contracts and relationships between us and our scientific consultants and potential licensees provide access to
aspects of our know-how that are protected generally under confidentiality agreements. These confidentiality agreements may be breached
or  may  not  be  enforced  by  a  court.  To  the  extent  proprietary  information  is  divulged  to  competitors  or  to  the  public  generally,  such
disclosure may adversely affect our licensees’ ability to develop or commercialize our products by giving others a competitive advantage or
by undermining our patent position.

Litigation  regarding  intellectual  property  and/or  the  enforcement  of  our  contractual  rights  against  licensees  and  third  parties  can  be
costly and expose us to risks of counterclaims against us.

We may be required to engage in litigation or other proceedings to protect our intellectual property and/or enforce our contractual
rights  against  former  or  current  licensees  or  third  parties,  including  third-party  collaborators  of  such  licensees.  The  cost  to  us  of  this
litigation, even if resolved in our favor, could be substantial and parties to such litigation may be able to sustain the cost of such litigation
and  proceedings  more  effectively  than  we  can  if  they  have  substantially  greater  resources  than  us.  Such  litigation  and  any  negotiations
leading  up  to  it  also  could  divert  management’s  attention  and  resources.  If  this  litigation  is  resolved  against  us,  we  may  lose  the  value
associated with contract rights contained in our arrangements with licensees and third parties, our patents may be declared invalid, and we
could  be  held  liable  for  significant  damages.  While  it  is  our  current  plan  to  pursue,  on  a  selective  basis,  potential  material  contractual
breaches against licensees and third parties (including third-party collaborators of licensees) and/or infringement of our intellectual property
rights or technology, there can be no assurance that any such enforcement actions will be successful, or if successful, the timing of such
success or that we will have sufficient capital to prosecute any such actions to a successful conclusion.

In addition, we may be subject to claims that we, or our licensees, are infringing other parties’ patents. If such claims are resolved
against us, we or our licensees may be enjoined from developing, manufacturing, selling or importing products, processes or services unless
we  obtain  a  license  from  the  other  party.  Such  license  may  not  be  available  on  reasonable  terms  or  at  all,  thus  preventing  us,  or  our
licensees, from using these products, processes or services and adversely affecting our potential future revenue.

Uncertainties resulting from our participation in intellectual property litigation or other proceedings could have a material adverse
effect on our ability to compete in the marketplace. There could also be public announcements of the results of hearings, motions or interim
proceedings  or  developments.  If  securities  analysts  or  investors  perceive  these  results  to  be  negative,  the  perceived  value  of  the  drug
product  candidates  as  to  which  we  hold  future  potential  milestone  or  royalty  interests,  or  intellectual  property  could  be  diminished.
Accordingly, the market price of our common stock may decline. Uncertainties resulting from the initiation and continuation of intellectual
property litigation or other proceedings could have a material adverse effect of our business, financial condition and results of operation.

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Risks Related to Employees, Location, Data Integrity, and Litigation

The loss or COVID-19 related absence of any of our personnel, including our Chief Executive Officer or Chief Financial Officer, could
delay or prevent achieving our objectives.

Our business efforts could be adversely affected by the loss or COVID-19 related absence of one or more key members of our
staff, including our executive officers: James R. Neal, our Chief Executive Officer and Thomas Burns, our Senior Vice President, Finance
and  Chief  Financial  Officer.  We  currently  do  not  have  key  person  insurance  on  any  of  our  employees.  In  addition,  given  our  minimal
employee base, a COVID-19 outbreak in our employee population could significantly hinder our ability to meet our operating objectives.

Because we are a small biopharmaceutical focused company with limited resources, we may not be able to attract and retain qualified
personnel.

We had 10 employees as of March 5, 2021. We may require additional experienced executive, accounting, legal, administrative
and other personnel from time to time in the future. There is intense competition for the services of these personnel, especially in California.
Moreover, we expect that the high cost of living in the San Francisco Bay Area, where our headquarters is located, may impair our ability to
attract and retain employees in the future. If we do not succeed in attracting new personnel and retaining and motivating existing personnel,
our business may suffer and we may be unable to implement our current initiatives or grow effectively.

We rely and will continue to rely on outsourcing arrangements for many of our activities, including financial reporting and accounting
and human resources.

Due  to  our  small  number  of  employees,  we  rely,  and  expect  to  continue  to  rely,  on  outsourcing  arrangements  for  a  significant
portion  of  our  activities,  including  financial  reporting  and  accounting  and  human  resources,  as  well  as  for  certain  of  our  functions  as  a
public company. We may have limited control over these third parties and we cannot guarantee that they will perform their obligations in an
effective and timely manner.

Our  employees  may  engage  in  misconduct  or  other  improper  activities,  including  noncompliance  with  regulatory  standards  and
requirements and insider trading.

We are exposed to the risk of employee fraud or other misconduct. Misconduct by employees could include intentional failures to
comply with applicable regulations, provide accurate information to regulatory authorities, comply with federal and state fraud and abuse
laws and regulations, report financial information or data accurately or disclose unauthorized activities to us. In particular, the health care
industry  is  subject  to  extensive  laws  and  regulations  intended  to  prevent  fraud,  misconduct,  kickbacks,  self-dealing  and  other  abusive
practices. 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 be in compliance 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.

Natural disasters, power shortages, power interruptions or other calamities at our Emeryville headquarters could disrupt our business
and adversely affect our operations.

Our  corporate  headquarters  is  located  in  Emeryville,  California.  This  location  is  in  an  area  of  seismic  activity  near  active
earthquake faults. Any earthquake, tsunami, terrorist attack, riot, fire, power shortage or other calamity affecting our facilities may disrupt
our business and could have material adverse effect on our results of operations.

If  a  natural  disaster,  power  outage  or  other  event  occurred  that  prevented  us  from  using  all  or  a  significant  portion  of  our
headquarters, that damaged critical infrastructure or that otherwise disrupted operations, it may be difficult or, in certain cases, impossible
for us to continue our business for a substantial period of time. We may incur substantial expenses

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as a result of the limited nature of our disaster recovery and business continuity plans, which, particularly when taken together with our lack
of earthquake insurance, could have a material adverse effect on our business.

Our business and operations would suffer in the event of system failures.

Despite the implementation of security measures, our internal computer systems and those of our current and any future licensees,
suppliers, contractors and consultants are vulnerable to damage from cyberattacks, computer viruses, unauthorized access, natural disasters,
terrorism,  war  and  telecommunication  and  electrical  failures.  We  could  experience  failures  in  our  information  systems  and  computer
servers,  which  could  be  the  result  of  a  cyberattacks  and  could  result  in  an  interruption  of  our  normal  business  operations  and  require
substantial  expenditure  of  financial  and  administrative  resources  to  remedy.  System  failures,  accidents  or  security  breaches  can  cause
interruptions in our operations and can result in a material disruption of our development programs and other business operations. The loss
of  clinical  trial  data  from  completed  or  future  clinical  trials  could  result  in  delays  in  our  regulatory  approval  efforts  and  significantly
increase our costs to recover or reproduce the data. Similarly, we rely on third parties to manufacture our product candidates, and conduct
clinical trials of our product candidates, and similar events relating to their computer systems could also have a material adverse effect on
our  business.  To  the  extent  that  any  disruption  or  security  breach  were  to  result  in  a  loss  of,  or  damage  to,  our  data  or  applications,  or
inappropriate  disclosure  of  confidential  or  proprietary  information,  we  could  incur  liability  and  the  development  of  any  of  our  product
candidates could be delayed or otherwise adversely affected.

Data breaches and cyberattacks could compromise our intellectual property or other sensitive information and cause significant damage
to our business and reputation.

In  the  ordinary  course  of  our  business,  we  maintain  sensitive  data  on  our  networks,  including  our  intellectual  property  and
proprietary  or  confidential  business  information  relating  to  our  business  and  that  of  our  customers  and  business  partners.  The  secure
maintenance of this information is critical to our business and reputation. We believe companies have been increasingly subject to a wide
variety of security incidents, cyberattacks and other attempts to gain unauthorized access. These threats can come from a variety of sources,
all ranging in sophistication from an individual hacker to a state-sponsored attack. Cyber threats may be generic, or they may be custom-
crafted  against  our  information  systems.  Cyberattacks  have  become  more  prevalent  and  much  harder  to  detect  and  defend  against.  Our
network and storage applications may be subject to unauthorized access by hackers or breached due to operator error, malfeasance or other
system disruptions. It is often difficult to anticipate or immediately detect such incidents and the damage caused by such incidents. These
data  breaches  and  any  unauthorized  access  or  disclosure  of  our  information  or  intellectual  property  could  compromise  our  intellectual
property and expose sensitive business information. A data security breach could also lead to public exposure of personal information of
our clinical trial patients, customers and others which could expose us to liability under federal or state privacy laws. Cyberattacks can result
in the theft of proprietary information which could be used to compete against us and could cause us to incur significant remediation costs,
result in product development delays, disrupt key business operations and divert attention of management and key information technology
resources. These incidents could also subject us to liability, expose us to significant expense and cause significant harm to our reputation
and business.

U.S. and international authorities have been warning businesses of increased cybersecurity threats from actors seeking to exploit
the  COVID-19  pandemic.  Moreover,  failure  to  maintain  effective  internal  accounting  controls  related  to  data  security  breaches  and
cybersecurity  in  general  could  impact  our  ability  to  produce  timely  and  accurate  financial  statements  and  could  subject  us  to  regulatory
scrutiny. In addition, these breaches and other inappropriate access can be difficult to detect, and any delay in identifying them may lead to
increased harm of the type described above. Moreover, the prevalent use of mobile devices that access confidential information increases
the risk of data security breaches, which could lead to the loss of confidential information, trade secrets or other intellectual property. While
we have implemented security measures that are intended to protect our data security and information technology systems, such measures
may not prevent such events.

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Significant disruptions of information technology systems, including cloud-based systems, or breaches of data security could adversely
affect our business.

Our business is increasingly dependent on critical, complex and interdependent information technology systems, including cloud-
based  systems,  to  support  business  processes  as  well  as  internal  and  external  communications.  Our  computer  systems,  and  those  of  our
partners  and  contractors,  are  potentially  vulnerable  to  breakdown,  malicious  intrusion  and  computer  viruses  that  may  result  in  the
impairment  of  key  business  processes.  Such  disruptions  and  breaches  of  security  could  have  a  material  adverse  effect  on  our  business,
financial condition and results of operations.

In addition, our data security and information technology systems, as well as those of our partners and contractors, are potentially
vulnerable  to  data  security  breaches,  whether  by  employees  or  others,  that  may  expose  sensitive  data  or  personal  information  to
unauthorized  persons.  Effective  May  25,  2018,  the  European  Union  (“EU”)  implemented  the  General  Data  Protection  Regulation
(“GDPR”) a broad data protection framework that expands the scope of current EU data protection law to non-European Union entities that
process,  or  control  the  processing  of,  the  personal  information  of  EU  subjects,  including  clinical  trial  data.  The  GDPR  allows  for  the
imposition of fines and/or corrective action on entities that improperly use or disclose the personal information of EU subjects, including
through a data security breach.

The California Consumer Privacy Act became effective on January 1, 2020 and its applicable regulations are being implemented
in  waves  by  the  California Attorney  General,  including  additional  regulations  that  were  still  in  the  comment  phase  at  the  end  of  2020
(collectively  the  Act  and  its  regulations,  “CCPA”).  The  CCPA  establishes  a  privacy  framework  for  covered  businesses,  including  an
expansive  definition  of  personal  information  and  data  privacy  rights  for  California  residents.  The  CCPA  includes  a  framework  with
potentially  severe  statutory  damages  and  private  rights  of  action.  The  CCPA  requires  covered  companies  to  provide  new  disclosures  to
California  consumers  (as  that  word  is  broadly  defined  in  the  CCPA),  provide  such  consumers  new  ways  to  opt-out  of  certain  sales  of
personal information, and allow for a new cause of action for data breaches. As we expand our operations, the CCPA will likely impact our
business activities and may increase our compliance costs and potential liability. If we fail to comply with the CCPA, including all of the
various  and  recent  waves  of  its  implementing  regulations,  we  may  face  significant  fines  and  penalties  that  could  adversely  affect  our
business, financial condition and results of operations. Other states are beginning to pass similar laws, and some observers have noted that
the  CCPA  could  mark  the  beginning  of  a  trend  toward  more  stringent  privacy  legislation  in  the  United  States,  which  could  increase  our
potential  liability  and  adversely  affect  our  business. Accordingly,  data  security  breaches  experienced  by  us,  our  partners  or  contractors
could  lead  to  significant  fines,  required  corrective  action,  the  loss  of  trade  secrets  or  other  intellectual  property,  public  disclosure  of
sensitive clinical or commercial data, and the exposure of personally identifiable information (including sensitive personal information) of
our  employees,  partners,  and  others. A  data  security  breach  or  privacy  violation  that  leads  to  disclosure  or  modification  of,  or  prevents
access to, patient information, including personally identifiable information or protected health information, could result in fines, increased
costs or loss of revenue as a result of:

●

●

●

●

●

harm to our reputation;

fines imposed on us by regulatory authorities;

additional compliance obligations under federal, state or foreign laws;

requirements for mandatory corrective action to be taken by us; and

requirements to verify the correctness of database contents and otherwise subject us to liability under laws and regulations that
protect personal data.

If  we  are  unable  to  prevent  such  data  security  breaches  or  privacy  violations  or  implement  satisfactory  remedial  measures,  our
operations  could  be  disrupted,  and  we  may  suffer  loss  of  reputation,  financial  loss  and  other  regulatory  penalties  because  of  lost  or
misappropriated information, including sensitive patient data. In addition, these breaches and other inappropriate access can be difficult to
detect, and any delay in identifying them may lead to increased harm of the type described above. Moreover, the prevalent use of mobile
devices  that  access  confidential  information  increases  the  risk  of  data  security  breaches,  which  could  lead  to  the  loss  of  confidential
information, trade secrets or other intellectual

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property. While we have implemented security measures to protect our data security and information technology systems, such measures
may not prevent such events. We expect that there will continue to be new proposed laws, regulations and industry standards relating to
privacy  and  data  protection  in  the  United  States,  the  EU  and  other  jurisdictions,  such  as  the  CCPA.  We  cannot  presently  determine  the
impact such laws, regulations and standards will have on our business. It is possible that the GDPR, CCPA or other laws and regulations
relating to privacy and data protection may be interpreted and applied in a manner that is inconsistent from jurisdiction to jurisdiction or
inconsistent with our current policies and practices and compliance with such laws and regulations could require us to change our business
practices and compliance procedures in a manner adverse to our business. We cannot guarantee that we are in compliance with all such
applicable data protection laws and regulations as they are enforced now or as they evolve.

Risks Related to Government Regulation

Even  after  FDA  approval,  a  product  may  be  subject  to  additional  testing  or  significant  marketing  restrictions,  its  approval  may  be
withdrawn or it may be removed voluntarily from the market.

Even  if  our  potential  royalty  providers  receive  regulatory  approval  for  our  product  candidates,  our  licensees  will  be  subject  to
ongoing regulatory oversight and review by the FDA and other regulatory entities. The FDA, the EMA, or another regulatory agency may
impose, as a condition of the approval, ongoing requirements for post-approval studies or post-approval obligations, including additional
research and development and clinical trials, and the FDA, EMA or other regulatory agency subsequently may withdraw approval based on
these additional trials or obligations.

Even for approved products, the FDA, EMA or other regulatory agency may impose significant restrictions on the indicated uses,
conditions for use, labeling, advertising, promotion, marketing and production of such product. In addition, the labeling, packaging, adverse
event reporting, storage, advertising, promotion and record-keeping for our products are subject to extensive regulatory requirements.

Furthermore,  marketing  approval  of  a  product  may  be  withdrawn  by  the  FDA,  the  EMA  or  another  regulatory  agency  or  such
product may be withdrawn voluntarily by our potential royalty providers based, for example, on subsequently arising safety concerns. The
FDA,  EMA  and  other  agencies  also  may  impose  various  civil  or  criminal  sanctions  for  failure  to  comply  with  regulatory  requirements,
including withdrawal of product approval.

Healthcare reform measures and other statutory or regulatory changes could adversely affect our business.

The United States and some foreign jurisdictions have enacted or are considering a number of legislative and regulatory proposals
to  change  the  healthcare  system  in  ways  that  could  affect  our  potential  royalty  providers’  ability  to  sell  products  in  which  we  have
ownership or and royalty interests, if approved, profitably. Among policy makers and payors in the United States and elsewhere, there is
significant interest in promoting changes in healthcare systems with the stated goals of containing healthcare costs, improving quality and
expanding access. In the United States, the pharmaceutical industry has been a particular focus of these efforts and has been significantly
affected by major legislative initiatives. Since January 2017, President Trump signed several executive orders and other directives designed
to delay, circumvent, or loosen certain requirements mandated by ACA. Concurrently, Congress considered legislation that would repeal or
repeal  and  replace  all  or  part  of  ACA.  While  Congress  has  not  passed  comprehensive  repeal  legislation,  several  bills  affecting  the
implementation  of  certain  taxes  under  the ACA  have  been  signed  into  law.  The  Tax  Cuts  and  Jobs Act  of  2017,  or  Tax Act,  includes  a
provision repealing, effective January 1, 2019, the tax-based shared responsibility payment imposed by ACA on certain individuals who
fail to maintain qualifying health coverage for all or part of a year that is commonly referred to as the “individual mandate”. In addition, the
2020  federal  spending  package  permanently  eliminated,  effective  January  1,  2020,  the  ACA-mandated  “Cadillac”  tax  on  high-cost
employer-sponsored  health  coverage  and  medical  device  tax  and,  effective  January  l,  2021,  also  eliminated  the  health  insurer  tax.  The
Bipartisan Budget Act of 2018, or the BBA, among other things, amends the ACA, effective January 1, 2019, to increase from 50 percent to
70  percent  the  point-of-sale  discount  that  is  owed  by  pharmaceutical  manufacturers  who  participate  in  Medicare  Part  D  and  close  the
coverage gap in most Medicare drug plans, commonly referred to as the “donut hole”. On December 14, 2018, a Texas U.S. District Court
Judge ruled that the ACA is unconstitutional in its entirety because the “individual mandate” was repealed by Congress as part of the Tax
Act. Additionally, on December 18, 2019, the U.S. Court of Appeals for the 5th Circuit upheld the District Court ruling that the individual
mandate was unconstitutional and remanded the case back

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to the District Court to determine whether the remaining provisions of the ACA are invalid as well. The U.S. Supreme Court is currently
reviewing  this  case,  but  it  is  unknown  when  a  decision  will  be  reached.  Although  the  U.S.  Supreme  Court  has  yet  ruled  on  the
constitutionality of the ACA, on January 28, 2021, President Biden issued an executive order to initiate a special enrollment period from
February 15, 2021 through May 15, 2021 for purposes of obtaining health insurance coverage through the ACA marketplace. The executive
order also instructs certain governmental agencies to review and reconsider their existing policies and rules that limit access to healthcare,
including among others, reexamining Medicaid demonstration projects and waiver programs that include work requirements, and policies
that  create  unnecessary  barriers  to  obtaining  access  to  health  insurance  coverage  through  Medicaid  or  the ACA.  It  is  unclear  how  the
Supreme Court ruling, other such litigation, and the healthcare reform measures will impact the ACA and our business.

Other legislative changes have also been proposed and adopted since the ACA was enacted. For example, the Budget Control Act
of 2011 resulted in aggregate reductions in Medicare payments to providers of up to two percent per fiscal year, starting in 2013 and, due to
subsequent legislative amendments to the statute, including the BBA, will remain in effect through 2030 unless additional Congressional
action is taken. However, COVID-19 relief support legislation suspended the 2% Medicare sequester from May 1, 2020 through March 31,
2021. In addition, the American Taxpayer Relief Act of 2012, among other things, reduced Medicare payments to several types of providers
and increased the statute of limitations period for the government to recover overpayments to providers from three to five years. Such laws,
and others that may affect our business that have been recently enacted or may in the future be enacted, may result in additional reductions
in Medicare and other healthcare funding.

Also, there has been heightened governmental scrutiny recently in the U.S. over pharmaceutical pricing practices in light of the
rising  cost  of  prescription  drugs  and  biologics.  Such  scrutiny  has  resulted  in  several  recent  Congressional  inquiries  and  proposed  and
enacted federal and state legislation designed to, among other things, bring more transparency to product pricing, review the relationship
between pricing and manufacturer patient programs, and reform government program reimbursement methodologies for products. At the
federal level, the Trump administration used several means to propose or implement drug pricing reform, including through federal budget
proposals,  executive  orders  and  policy  initiatives.  For  example,  on  July  24,  2020  and  September  13,  2020,  the  Trump  administration
announced several executive orders related to prescription drug pricing that attempt to implement several of the administration’s proposals.
The  FDA  also  released  a  final  rule,  effective  November  30,  2020,  implementing  a  portion  of  the  importation  executive  order  providing
guidance  for  states  to  build  and  submit  importation  plans  for  drugs  from  Canada.  Further,  on  November  20,  2020,  HHS  finalized  a
regulation removing safe harbor protection for price reductions from pharmaceutical manufacturers to plan sponsors under Part D, either
directly  or  through  pharmacy  benefit  managers,  unless  the  price  reduction  is  required  by  law.  The  implementation  of  the  rule  has  been
delayed by the Biden administration from January 1, 2022 to January 1, 2023 in response to ongoing litigation. The rule also creates a new
safe  harbor  for  price  reductions  reflected  at  the  point-of-sale,  as  well  as  a  new  safe  harbor  for  certain  fixed  fee  arrangements  between
pharmacy  benefit  managers  and  manufacturers,  the  implementation  of  which  have  also  been  delayed  pending  review  by  the  Biden
administration  until  March  22,  2021.  On  November  20,  2020,  CMS  issued  an  interim  final  rule  implementing  President  Trump’s  Most
Favored Nation executive order, which would tie Medicare Part B payments for certain physician-administered drugs to the lowest price
paid  in  other  economically  advanced  countries,  effective  January  1,  2021.  On  December  28,  2020,  the  United  States  District  Court  in
Northern  California  issued  a  nationwide  preliminary  injunction  against  implementation  of  the  interim  final  rule.  However,  it  is  unclear
whether  the  Biden  administration  will  work  to  reverse  these  measures  or  pursue  similar  policy  initiatives. At  the  state  level,  legislatures
have  increasingly  passed  legislation  and  implemented  regulations  designed  to  control  pharmaceutical  and  biological  product  pricing,
including price or patient reimbursement constraints, discounts, and restrictions on certain product access. In some cases, such legislation
and regulations have been designed to encourage importation from other countries and bulk purchasing.

An  expansion  in  the  government’s  role  in  the  U.S.  healthcare  industry  may  cause  general  downward  pressure  on  the  prices  of
prescription drug products, lower reimbursements for providers, and reduced product utilization, any of which could adversely affect our
business  and  results  of  operations.  Moreover,  there  has  been  heightened  governmental  scrutiny  in  the  United  States  of  pharmaceutical
pricing practices in light of the rising cost of prescription drugs and biologics. Such scrutiny has resulted in several recent congressional
inquiries  and  proposed  and  enacted  federal  and  state  legislation  designed  to,  among  other  things,  bring  more  transparency  to  product
pricing,  review  the  relationship  between  pricing  and  manufacturer  patient  programs,  and  reform  government  program  reimbursement
methodologies  for  products.  We  cannot  know  what  form  any  such  new  legislation  may  take  or  the  market’s  perception  of  how  such
legislation would affect us.

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Any  reduction  in  reimbursement  from  government  programs  may  result  in  a  similar  reduction  in  payments  from  private  payors.  The
implementation of cost containment measures or other healthcare reforms may prevent our potential royalty providers from being able to
generate revenue, attain profitability, develop, or commercialize our current product candidates in which we have an ownership or royalty
interest.

We and our potential milestone and royalty providers are subject to various state and federal healthcare-related laws and regulations
that  may  impact  the  commercialization  of  product  candidates  for  which  we  possess  milestone  or  royalty  rights  or  could  subject  us  to
significant fines and penalties.

Our  operations  may  be  directly  or  indirectly  subject  to  various  state  and  federal  healthcare  laws,  including  the  federal  Anti-
Kickback Statute, the federal False Claims Act and state and federal data privacy and security laws. These laws may impact, among other
things, the commercial operations for any of our product candidates that may be approved for commercial sale.

The  federal Anti-Kickback  Statute  prohibits,  among  other  things,  persons  and  entities  from  knowingly  and  willfully  soliciting,
offering, receiving or providing any remuneration, directly or indirectly, in cash or in kind, in exchange for or to induce either the referral of
an individual for, or the furnishing or arranging for the purchase, lease, or order of a good or service for which payment may be made under
a federal healthcare program, such as the Medicare and Medicaid programs. The ACA modified the federal Anti-Kickback Statute’s intent
requirement so that a person or entity no longer needs to have actual knowledge of the statute or the specific intent to violate it to have
committed a violation. In addition, several courts have interpreted the statute’s intent requirement to mean that if any one purpose of an
arrangement involving remuneration is to induce referrals of federal healthcare covered business, the statute has been violated. The Anti-
Kickback Statute is broad and prohibits many arrangements and practices that are lawful in businesses outside of the healthcare industry.

The  federal  false  claims  laws,  including  the  False  Claims Act,  and  civil  monetary  penalties  laws  prohibit,  among  other  things,
persons and entities from knowingly filing, or causing to be filed, a false claim to, or the knowing use of false statements to obtain payment
from the federal government. Certain suits filed under the False Claims Act, known as “qui tam” actions, can be brought by any individual
on behalf of the government and such individual, commonly known as a “whistleblower,” may share in any amounts paid by the entity to
the  government  in  fines  or  settlement.  The  filing  of  qui  tam  actions  has  caused  a  number  of  pharmaceutical,  medical  device  and  other
healthcare companies to have to defend and/or settle a False Claims Act action.

The  Federal  Health  Insurance  Portability  and Accountability Act  of  1996  (“HIPAA”)  created  new  federal  criminal  statutes  that
prohibit,  among  other  things,  executing  a  scheme  to  defraud  any  healthcare  benefit  program,  including  a  private  payor,  or  falsifying,
concealing or covering up a material fact or making any materially false, fictitious or fraudulent statement in connection with the delivery
of, or payment for, health care benefits, items or services.

HIPAA,  as  amended  by  the  Health  Information  Technology  and  Clinical  Health  Act,  and  its  implementing  regulations,  also
imposes  certain  requirements  relating  to  the  privacy,  security  and  transmission  of  individually  identifiable  health  information  by  entities
subject  to  the  law,  such  as  certain  healthcare  providers,  health  plans,  and  healthcare  clearinghouses  as  well  as  their  respective  business
associates that perform certain functions or activities that involve the use or disclosure of protected health information on their behalf.

Many states also have adopted laws similar to each of the federal laws described above, some of which apply to healthcare items or
services reimbursed by any source, not only federal healthcare programs, such as the Medicare and Medicaid programs. In addition, some
states have laws that require pharmaceutical companies to comply with the pharmaceutical industry’s voluntary compliance guidelines and
the  applicable  compliance  guidance  promulgated  by  the  federal  government.  Additionally,  certain  state  and  local  laws  require  the
registration of pharmaceutical sales representatives, restrict payments that may be made to healthcare providers and other potential referral
sources, and require manufacturers to report information related to payments and other transfers of value to physicians and other healthcare
providers. Further, some states have laws governing the privacy and security of health information in certain circumstances, many of which
are  not  preempted  by  HIPAA  and  differ  from  each  other  in  significant  ways  and  may  not  have  the  same  effect,  thus  complicating
compliance efforts.

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Because of the breadth of these laws, and the narrowness of the statutory exceptions and regulatory safe harbors available, it is
possible that some of our or our potential milestone and royalty providers’ business activities could be subject to challenge under one or
more of such laws.

If we or our potential milestone and royalty providers are found to be in violation of any of the laws and regulations described
above or other applicable state and federal healthcare laws, we or our potential milestone and royalty providers may be subject to penalties,
including  significant  civil,  criminal,  and  administrative  penalties,  damages,  fines,  disgorgement,  imprisonment,  integrity  oversight  and
reporting  obligations,  reputational  harm,  exclusion  from  government  healthcare  reimbursement  programs  and  the  curtailment  or
restructuring of our or our potential milestone and royalty providers’ operations, any of which could have a material adverse effect on our
business and results of operations. In addition, we and our licensees may be subject to certain analogous foreign laws and violations of such
laws could result in significant penalties.

As  we  or  our  potential  milestone  and  royalty  providers  do  more  business  internationally,  we  will  be  subject  to  additional  political,
economic and regulatory uncertainties.

We or our potential milestone and royalty providers may not be able to operate successfully in any foreign market. We believe
that because the pharmaceutical industry is global in nature, international activities will be a significant part of future business activities and
when and if we or our potential milestone and royalty providers are able to generate income, a substantial portion of that income will be
derived  from  product  sales  and  other  activities  outside  the  United  States.  Foreign  regulatory  agencies  often  establish  standards  different
from  those  in  the  United  States,  and  an  inability  to  obtain  foreign  regulatory  approvals  on  a  timely  basis  could  put  us  at  a  competitive
disadvantage or make it uneconomical to proceed with a product or product candidate’s development. International sales may be limited or
disrupted by many factors, including without limitation:

●

●

●

●

●

●

●

imposition of government controls;

export license requirements;

political or economic instability;

trade restrictions;

changes in tariffs;

restrictions on repatriating profits;

exchange rate fluctuations; and

● withholding and other taxation.

General Risk Factors

Our share price may be volatile, and there may not be an active trading market for our common stock or Series A preferred stock.

There can be no assurance that the market price of our common stock will not decline below its present market price. Additionally,
there  may  not  be  an  active  trading  market  for  our  common  stock  or  Series  A  preferred  stock.  The  market  prices  of  biotechnology
companies have been and are likely to continue to be highly volatile. Fluctuations in our operating results and general market conditions for
biotechnology stocks could have a significant impact on the volatility of our stock price or the existence of an active trading market for our
common stock or Series A preferred stock. We have experienced significant volatility in the price of our common stock. From January 1,
2020, through March 5, 2021, the

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share price of our common stock has ranged from a high of $46.32 to a low of $14.14. Additionally, we have one significant holder of our
stock that could affect the liquidity of our stock and have a significant negative impact on our stock price if the holder was to quickly sell
their ownership position.

Our results of operations and liquidity needs could be materially negatively affected by market fluctuations or an economic downturn.

Our results of operations could be materially negatively affected by economic conditions generally, both in the United States and
elsewhere  around  the  world.  Concerns  over  inflation,  energy  costs,  geopolitical  issues,  the  availability  and  cost  of  credit,  and  the  U.S.
financial  markets  have  in  the  past  contributed  to,  and  may  continue  in  the  future  contribute  to,  increased  volatility  and  diminished
expectations for the economy and the markets. Domestic and international equity markets periodically experience heightened volatility and
turmoil. These events may have an adverse effect on us. In the event of a market downturn, our results of operations could be adversely
affected  by  those  factors  in  many  ways,  including  making  it  more  difficult  for  us  to  raise  funds  if  necessary,  and  our  stock  price  may
decline.

We have issued equity securities, and may issue additional equity securities from time to time, that materially and adversely affect the
price of our common stock, including our Series X preferred stock and our Series A preferred stock.

We expect that significant additional capital will be needed in the future to continue our planned operations. To the extent we raise
additional  capital  by  issuing  equity  securities,  our  stockholders  may  experience  substantial  dilution.  We  may  sell  common  stock,
convertible securities or other equity securities in one or more transactions at prices and in such a manner as we determine from time to
time,  including  pursuant  to  our  2018  ATM  Agreement,  as  amended.  If  we  sell  common  stock,  convertible  securities  or  other  equity
securities  in  more  than  one  transaction,  investors  may  be  materially  diluted  by  subsequent  sales.  These  sales  may  also  result  in  material
dilution to our existing stockholders, and new investors could gain rights superior to our existing stockholders. If we issue additional equity
securities, the price of our common stock may be materially and adversely affected.

As of December 31, 2020, there were 984,000 shares of Series A preferred stock and 5,003 shares of Series X preferred stock issued
and outstanding. Each share of Series X preferred stock is convertible into 1,000 shares of registered common stock. The total number of
shares  of  common  stock  issuable  upon  conversion  of  all  issued  Series  X  preferred  stock  would  be  5,003,000  shares.  Each  share  is
convertible at the option of the holder at any time, provided that the holder will be prohibited from converting into common stock if, as a
result of such conversion, the holder, together with its affiliates, would beneficially own a number of shares above a conversion blocker,
which  was  initially  set  at  19.99%  of  our  total  common  stock  then  issued  and  outstanding  immediately  following  the  conversion  of  such
shares. A holder of Series X preferred shares may elect to increase or decrease the conversion blocker above or below 19.99% on 61 days’
notice, provided the conversion blocker does not exceed the limits under Nasdaq Marketplace Rule 5635(b), to the extent then applicable. If
holders of our Series X convertible preferred stock elect to convert their preferred shares into common stock such conversion would dilute
our currently outstanding common stock both in number and in earnings per share. BVF (and its affiliates), as current holders of all shares
of our Series X preferred stock, would, if they converted all such shares to common stock, obtain majority voting control of the Company.
In February 2020, Biotechnology Value Fund, L.P. (“BVF”), the holders of Series Y convertible preferred shares, elected to increase the
beneficial ownership limitation to 50% and on April 15, 2020, BVF converted all of their shares of Series Y preferred stock into 1,252,772
shares of common stock. As of December 31, 2020, BVF owned approximately 37.2% of our total outstanding shares of common stock,
and  if  all  the  Series  X  convertible  preferred  shares  were  converted,  BVF  would  own  56.6%  of  our  total  outstanding  shares  of  common
stock.

We  may  sell  additional  equity  or  debt  securities  to  fund  our  operations,  which  may  result  in  dilution  to  our  stockholders  and  impose
payment obligations or restrictions on our business.

In  order  to  raise  additional  funds  to  support  our  operations,  we  may  sell  additional  equity  or  convertible  debt  securities,  which
would result in dilution to our stockholders and/or debt securities which may impose restrictive covenants that would adversely impact our
business. The sale of additional equity or convertible debt securities could result in additional dilution or result in other rights or obligations
that adversely affect our stockholders. For example, holders of shares of our Series A preferred stock are entitled to receive, when and as
declared by our Board of Directors, out of funds

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legally available for the payment of dividends, cumulative cash dividends at the rate of 8.625% of the $25.00 liquidation preference per
year (equivalent to $2.15625 per year). The incurrence of indebtedness would result in increased fixed payment obligations and could also
result in 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. If we are
unable  to  expand  our  operations  or  otherwise  capitalize  on  our  business  opportunities,  our  business,  financial  condition  and  results  of
operations could be materially adversely affected and we may not be able to meet our debt service obligations.

Our organizational documents contain provisions that may prevent transactions that could be beneficial to our stockholders and may
insulate our management from removal.

Our charter and by-laws:

●

●

require certain procedures to be followed and time periods to be met for any stockholder to propose matters to be considered at
annual meetings of stockholders, including nominating directors for election at those meetings; and

authorize our Board of Directors to issue up to 1,000,000 shares of preferred stock without stockholder approval and to set the
rights, preferences and other designations, including voting rights, of those shares as the Board of Directors may determine.

In addition, we are subject to the provisions of Section 203 of the Delaware General Corporation Law (the “DGCL”), that may
prohibit large stockholders, in particular those owning 15% or more of our outstanding common stock, from merging or combining with us.

These  provisions  of  our  organizational  documents  and  the  DGCL,  alone  or  in  combination  with  each  other,  may  discourage
transactions involving actual or potential changes of control, including transactions that otherwise could involve payment of a premium over
prevailing market prices to holders of common stock, could limit the ability of stockholders to approve transactions that they may deem to
be in their best interests, and could make it considerably more difficult for a potential acquirer to replace management.

As a public company in the United States, we are subject to the Sarbanes-Oxley Act. We have determined our disclosure controls and
procedures and our internal control over financial reporting are effective. We can provide no assurance that we will, at all times, in the
future be able to report that our internal controls over financial reporting are effective.

Companies that file reports with the SEC, including us, are subject to the requirements of Section 404 of the Sarbanes-Oxley Act
of  2002  (“SOX”).  Section  404  requires  management  to  establish  and  maintain  a  system  of  internal  control  over  financial  reporting,  and
annual reports on Form 10-K filed under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), must contain a report
from management assessing the effectiveness of our internal control over financial reporting. Ensuring we have adequate internal financial
and accounting controls and procedures in place to produce accurate financial statements on a timely basis is a time-consuming effort that
needs  to  be  re-evaluated  frequently.  Failure  on  our  part  to  have  effective  internal  financial  and  accounting  controls  would  cause  our
financial  reporting  to  be  unreliable,  could  have  a  material  adverse  effect  on  our  business,  operating  results,  and  financial  condition,  and
could cause the trading price of our common stock to fall.

Our ability to use our net operating loss carry-forwards and other tax attributes will be substantially limited by Section 382 of the U.S.
Internal Revenue Code.

Under  the  federal  income  tax  law,  federal  net  operating  losses  incurred  in  2018  and  in  future  years  may  be  carried  forward
indefinitely,  but  the  deductibility  of  such  federal  net  operating  losses  is  limited.  It  is  uncertain  if  and  to  what  extent  various  states  will
conform  to  the  federal  tax  law.  In  addition,  Section  382  of  the  U.S.  Internal  Revenue  Code  of  1986,  as  amended,  and  corresponding
provisions of state law, generally limit the ability of a corporation that undergoes an “ownership change” to utilize its net operating loss
carry-forwards  (“NOLs”)  and  certain  other  tax  attributes  against  any  taxable  income  in  taxable  periods  after  the  ownership  change.  The
amount of taxable income in each taxable year after the

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ownership change that may be offset by pre-change NOLs and certain other pre-change tax attributes is generally equal to the product of
(a)  the  fair  market  value  of  the  corporation’s  outstanding  shares  (or,  in  the  case  of  a  foreign  corporation,  the  fair  market  value  of  items
treated as connected with the conduct of a trade or business in the United States) immediately prior to the ownership change and (b) the
long-term tax exempt rate (i.e., a rate of interest established by the U.S. Internal Revenue Service that fluctuates from month to month). In
general, an “ownership change” occurs whenever the percentage of the shares of a corporation owned, directly or indirectly, by “5-percent
shareholders”  (within  the  meaning  of  Section  382  of  the  Internal  Revenue  Code)  increases  by  more  than  50  percentage  points  over  the
lowest percentage of the shares of such corporation owned, directly or indirectly, by such “5-percent shareholders” at any time over the
preceding three years.

Based on an analysis under Section 382 of the Internal Revenue Code (which subjects the amount of pre-change NOLs and certain
other pre-change tax attributes that can be utilized to an annual limitation), we experienced ownership changes in 2009 and 2012, which
substantially  limit  the  future  use  of  our  pre-change  NOLs  and  certain  other  pre-change  tax  attributes  per  year.  In  February  2017,  we
completed an equity financing for net proceeds of $24.8 million which triggered an additional ownership change under Section 382 that
significantly impacted the availability of our tax attributes against future income. Further, due to the existence of a net unrealized built-in
loss at the ownership change date, Section 382 further limits our ability to fully utilize the tax deductions associated with certain of our
assets, including depreciation and amortization deductions recognized during the 60-month period following the ownership change ending
in 2022. Although these deductions will occur in the post-change period, Section 382 treats the deductions as pre-change losses subject to
the annual 382 limitation. As of December 31, 2020, we have excluded the NOLs and research and development credits that will expire as
a  result  of  the  annual  limitations.  To  the  extent  that  we  do  not  utilize  our  carry-forwards  within  the  applicable  statutory  carry-forward
periods, either because of Section 382 limitations or the lack of sufficient taxable income, the carry-forwards will also expire unused.

The 2017 tax reform law, as modified by 2020 tax legislation, and possible future changes in tax laws or regulations could adversely
affect our business and financial condition.

On  December  22,  2017,  President  Trump  signed  into  law  comprehensive  tax  legislation  (the  “Tax  Cuts  and  Jobs  Act”)  that
significantly revised the Internal Revenue Code of 1986, as amended (the “Code”). Future guidance from the U.S. Internal Revenue Service
and other tax authorities with respect to the Tax Cuts and Jobs Act may affect us, and certain aspects of the Tax Cuts and Jobs Act could be
repealed or modified in future legislation. For example, on March 27, 2020, the CARES Act was enacted, which includes changes to the tax
provisions that benefit business entities and makes certain technical corrections to the Tax Cuts and Jobs Act. On June 29, 2020, California
Assembly Bill 85 (AB 85) was signed into law, which suspends the use of California net operating losses and limits the use of California
research tax credits for tax years beginning in 2020 and before 2023. Changes in corporate tax rates, the realization of net deferred tax assets
relating  to  our  U.S.  operations,  the  taxation  of  foreign  earnings,  and  the  deductibility  of  expenses  under  the  Tax  Cuts  and  Jobs Act,  the
CARES Act, or future tax reform legislation could have a material impact on the value of our deferred tax assets, could result in significant
one-time charges in the current or future taxable years, and could increase our future U.S. tax expense. The foregoing items, as well as any
other  future  changes  in  tax  laws,  could  have  a  material  adverse  effect  on  our  business,  cash  flow,  financial  condition,  or  results  of
operations. In addition, it is uncertain if and to what extent various states will conform to the Tax Cuts and Jobs Act, the CARES Act, or any
newly enacted federal tax legislation.

Shareholder and private lawsuits, and potential similar or related lawsuits, could result in substantial damages, divert management’s
time and attention from our business, and have a material adverse effect on our results of operations.

Securities-related  class  action  and  shareholder  derivative  litigation  has  often  been  brought  against  companies,  including  many
biotechnology companies, which experience volatility in the market price of their securities. This risk is especially relevant for us because
biotechnology  and  biopharmaceutical  companies  often  experience  significant  stock  price  volatility  in  connection  with  their  product
development programs.

It  is  possible  that  suits  will  be  filed,  or  allegations  received  from  stockholders,  naming  us  and/or  our  officers  and  directors  as
defendants.  These  potential  lawsuits  are  subject  to  inherent  uncertainties,  and  the  actual  defense  and  disposition  costs  will  depend  upon
many unknown factors. The outcome of these lawsuits is uncertain. We could be forced to expend significant resources in the defense of
these  suits  and  we  may  not  prevail.  In  addition,  we  may  incur  substantial  legal  fees  and  costs  in  connection  with  these  lawsuits.  It  is
possible that we could, in the future, incur judgments or enter into

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settlements of claims for monetary damages. A decision adverse to our interests on these actions could result in the payment of substantial
damages, or possibly fines, and could have a material adverse effect on our cash flow, results of operations and financial position.

Monitoring, initiating and defending against legal actions, including any currently pending litigation, are time-consuming for our
management, are likely to be expensive and may detract from our ability to fully focus our internal resources on our business activities. The
outcome of litigation is always uncertain, and in some cases could include judgments against us that require us to pay damages, enjoin us
from certain activities, or otherwise affect our legal or contractual rights, which could have a significant adverse effect on our business. In
addition, the inherent uncertainty of any future litigation could lead to increased volatility in our stock price and a decrease in the value of
an investment in our common stock.

Item 1B.       Unresolved Staff Comments

None.

Item 2.   Properties

We currently lease one building that houses our corporate headquarters in Emeryville, California. The building lease expires in
February 2023, and total net lease liability from January 2021 until expiration of the lease is $0.4 million. We believe that our facilities are
adequate to meet our requirements for the near term.

Item 3.   Legal Proceedings

From time to time, we may be involved in litigation relating to claims arising out of our operations. We are not currently involved
in any material legal proceedings. We may, however, be involved in material legal proceedings in the future. Such matters are subject to
uncertainty and there can be no assurance that such legal proceedings will not  have  a  material  adverse  effect  on  our  business,  results  of
operations, financial position or cash flows.

Item 4.   Mine Safety Disclosures

Not applicable.

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PART II

Item 5.   Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities

Market for Registrant’s Common Equity

Our  common  stock  trades  on  The  Nasdaq  Global  Market  tier  of  the  Nasdaq  Stock  Market  LLC  (“Nasdaq”)  under  the  symbol
“XOMA.” On March 5, 2021, there were 202 stockholders of record of our common stock, one of which was Cede & Co., a nominee for
Depository Trust Company (“DTC”). All of the shares of our common stock held by brokerage firms, banks and other financial institutions
as  nominees  for  beneficial  owners  are  deposited  into  participant  accounts  at  DTC  and  are  therefore  considered  to  be  held  of  record  by
Cede & Co. as one stockholder.

Dividend Policy

We have not paid dividends on our common stock. Holders of shares of our Series A preferred stock are entitled to receive, when
and as declared by our Board of Directors, out of funds legally available for the payment of dividends, cumulative cash dividends at the rate
of 8.625% of the $25.00 liquidation preference per year (equivalent to $2.15625 per year). We do not anticipate paying cash dividends on
our common stock in the foreseeable future.

Recent Sales of Unregistered Securities

None.

Item 6.   Selected Consolidated Financial Data

We  are  a  smaller  reporting  company  as  defined  by  Rule  12b-2  of  the  Securities  Exchange Act  of  1934,  as  amended,  or  the

Exchange Act, and are not required to provide the information required under this item.

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Item 7.   Management’s Discussion and Analysis of Financial Condition and Results of Operations

Overview

XOMA  Corporation  (“XOMA”),  a  Delaware  corporation,  is  a  biotech  royalty  aggregator.  We  have  a  sizable  portfolio  of  economic
rights to future potential milestone and royalty payments associated with partnered pre-commercial therapeutic candidates. Our  portfolio
was built through licensing our proprietary products and platforms from our legacy discovery and development business, combined with
acquisitions of rights to future milestones and royalties that we have made since our royalty aggregator business model was implemented in
2017.  Our  drug  royalty  aggregator  business  is  focused  on  early  to  mid-stage  clinical  assets  primarily  in  Phase  1  and  2  with  blockbuster
potential  licensed  to  large-cap  partners.  We  expect  that  most  of  our  future  revenue  will  be  based  on  payments  we  may  receive  for
milestones and royalties related to these programs.

Significant Developments

Public Offering of Series A Preferred Shares

In December 2020, we sold 984,000 shares of 8.625% Series A cumulative, perpetual preferred stock (“Series A Preferred Stock”) at
the price of $25.00 per share, through a public offering for aggregate gross proceeds of $24.6 million. Total offering costs of $2.0 million
were  offset  against  the  proceeds  from  the  sale  of  Series A  Preferred  Stock,  for  total  net  proceeds  of  $22.6  million. As  of  December  31,
2020,  we  held  restricted  cash  of  $2.1  million  in  a  segregated  account  that  may  only  be  used  to  pay  dividends  on  the  Series A  Preferred
Stock. As of December 31, 2020, the current and non-current portion of restricted cash was $1.6 million and $0.5 million, respectively.

Royalty Purchase Agreements

Agenus Royalty Purchase Agreement

In November 2020, we earned $1.0 million pursuant to our Agenus Royalty Purchase Agreement upon the advancement of Merck’s

MK-4830 into Phase 2 development.  

Bioasis Royalty Purchase Agreement

In November 2020, we entered into the Second Bioasis Royalty Purchase Agreement with Bioasis. Under the Second Bioasis Royalty
Purchase Agreement, we purchased potential future milestone and other payments, and royalty rights from Bioasis for product candidates
that  are  being  developed  pursuant  to  a  research  collaboration  and  license  agreement  between  Bioasis  and  Chiesi.  We  paid  Bioasis  $1.2
million upon closing of the Second Bioasis Royalty Purchase Agreement for the purchased rights.  

License and Collaboration Agreements

Novartis

In October 2020, the first patient was dosed in Novartis International’s Phase 2 study of NIS793, an anti-TGFβ monoclonal antibody
that we licensed to Novartis International, and we earned a $25.0 million milestone payment. As specified under the terms the Anti-TGFβ
Antibody License Agreement, we received $17.7 million in cash and the remaining balance of $7.3 million was recognized as a reduction to
our debt obligation to Novartis.

Takeda

In  November  2020,  the  first  patient  was  dosed  in  Takeda’s  Phase  2  study  of  mezagitamab,  and  we  earned  a  $2.0  million  milestone

payment from Takeda pursuant to our Takeda Collaboration Agreement.

Rezolute

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In December 2017, we entered into a license and common stock purchase agreement with Rezolute, which was amended on March 30,
2018 and further amended on January 7, 2019. The license agreement was amended to eliminate the requirement that equity securities be
issued  to  us  upon  the  closing  of  the  Qualified  Financing  (as  defined  in  the  license  agreement)  and  to  replace  it  with  a  requirement  that
Rezolute:  (1)  make  five  cash  payments  to  us  totaling  $8.5  million  following  the  closing  of  a  Qualified  Financing  on  or  before  specified
staggered  future  dates  through  September  2020  (the  “Future  Cash  Payments”);  and  (2)  provide  for  early  payment  of  the  Future  Cash
Payments (only until $8.5 million was reached) by making cash payments to us equal to 15% of the net proceeds of each future financing
following the closing of the Qualified Financing, with such payments to be credited against any remaining unpaid Future Cash Payments in
reverse order of their future payment date. The common stock purchase agreement was amended to remove certain provisions related to the
issuance of equity to us in accordance with the new provisions regarding the Future Cash Payments in the license agreement.

On March 31, 2020, we and Rezolute further amended the license agreement to extend the payment schedule for the remaining $2.6
million in Future Cash Payments. The amendment to the payment terms was in response to Rezolute’s need to preserve cash as a result of
the COVID-19 pandemic and was agreed to by us. The revised payment schedule did not impact the total amount due, but instead, spread
the $2.6 million into seven quarterly payments to be paid through September 30, 2021. The amended license agreement required that in the
event Rezolute completed a Qualified Financing at any time between March 31, 2020 and the date of the final payment, Rezolute would pay
all amounts outstanding within fifteen days following the closing of the Qualified Financing.

In the first quarter of 2020, we received the scheduled $0.4 million Future Cash Payment from Rezolute. We evaluated Rezolute’s cash
position as of March 31, 2020, including the estimated impact of the COVID-19 pandemic, and determined payments scheduled beyond
September  30,  2020  were  unlikely  to  be  collected  unless  Rezolute  was  able  to  obtain  additional  funding,  which  had  not  occurred  as  of
March 31, 2020. Therefore, for the three months ended March 31, 2020, we recorded $1.4 million in bad debt expense related to the Future
Cash  Payments.  We  received  the  scheduled  $0.4  million  and  $0.4  million  Future  Cash  Payments  from  Rezolute  in  the  second  and  third
quarters of 2020, respectively.

On October 9, 2020, Rezolute completed a private placement of its equity securities with gross proceeds of $41.0 million, which was
considered  a  Qualified  Financing  event  under  the  Third Amendment.  The  Qualified  Financing  resulted  in  acceleration  of  the  remaining
receivables of $1.4 million due from Rezolute, and we received the entire amount in October 2020.

Zydus

In March 2020, we entered into a license agreement (the “Zydus Agreement”) with Cadila Healthcare Limited (“Zydus”) under which
we  granted  Zydus  an  exclusive  royalty-bearing  license  to  our  anti-interleukin-2  (“IL-2”)  monoclonal  antibodies,  including  mAb19,  for
Zydus to develop and commercialize drug candidates in India, Brazil, Mexico and certain other emerging markets. We retain rights in all
other  territories,  subject  to  a  Zydus  right  of  first  negotiation.  Under  the  terms  of  the  Zydus  Agreement,  Zydus  is  responsible  for  the
development and commercialization of IL-2 based immuno-oncology drug candidates. XOMA is entitled to receive up to $0.5 million in
development and regulatory milestone payments, up to $23.5 million in commercial milestone payments, and mid single-digit to low teens
royalties  from  Zydus.  We  are  also  eligible  to  share  out-licensing  revenue  received  by  Zydus  should  Zydus  (sub)license  to  third  parties,
which share is tiered based on clinical trial stage and ranges from a low to mid double-digit percentage rate.

COVID-19

The  COVID-19  pandemic  continues  to  pose  risks  to  our  business  as  clinical  trials  industry-wide  have  slowed.  Our  business  is
dependent on the continued development and commercialization efforts of our licensees and our royalty agreement counterparties and their
licensees. We have been monitoring and continue to monitor our portfolio programs for potential delays in underlying research programs
and  elections  of  our  partners  to  continue  or  cease  development.  Delays  in  clinical  trials  and  underlying  research  programs  may  lead  to
delayed revenue from milestones from our licensees and royalty agreement counterparties or, if certain research programs are discontinued,
we may recognize impairment charges for our royalty receivables. COVID-19, the related variants, and the timing of vaccine distribution
may impact our underlying programs in a variety of ways which are unknown in length and scope at this time.

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Critical Accounting Estimates

The accompanying discussion and analysis of our financial condition and results of operations are based upon our consolidated
financial statements and the related disclosures, which have been prepared in accordance with generally accepted accounting principles in
the United States. The preparation of these consolidated financial statements requires us to make estimates, assumptions and judgments that
affect  the  reported  amounts  in  our  consolidated  financial  statements  and  accompanying  notes.  On  an  ongoing  basis,  we  evaluate  our
estimates,  assumptions  and  judgments  described  below  that  have  the  greatest  potential  impact  on  our  consolidated  financial  statements,
including those related to legal contingencies, revenue recognized under units-of-revenue method and stock-based compensation. We base
our  estimates  on  historical  experience  and  on  various  other  assumptions  that  we  believe  to  be  reasonable  under  the  circumstances,  the
results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from
other sources. Accounting assumptions and estimates are inherently uncertain and actual results may differ materially from these estimates
under different assumptions or conditions.

While our significant accounting policies are more fully described in Note 2 to the consolidated financial statements, we believe
the following policies to be the most critical to an understanding of our financial condition and results of operations because they require us
to make estimates, assumptions and judgments about matters that are inherently uncertain.

Revenue Recognition

We  recognize  revenue  from  all  contracts  with  customers  according  to Accounting  Standards  Codification  (“ASC”)  Topic  606,
Revenue  from  Contracts  with  Customers  ("ASC  606"),  except  for  contracts  that  are  within  the  scope  of  other  standards,  such  as  leases,
insurance,  collaboration  arrangements  and  financial  instruments.  We  recognize  revenue  when  our  customer  obtains  control  of  promised
goods or services, in an amount that reflects the consideration which we expect to receive in exchange for those goods or services.

We have certain license arrangements in the scope of ASC 606. The terms of these agreements may contain multiple performance
obligations,  which  primarily  include  transfer  of  our  licenses.  Prior  to  recognizing  revenue,  we  make  estimates  of  the  transaction  price,
including variable consideration that is subject to a constraint. Amounts of variable consideration are included in the transaction price to the
extent that it is probable that a significant reversal in the amount of cumulative revenue recognized will not occur and when the uncertainty
associated  with  the  variable  consideration  is  subsequently  resolved.  Variable  consideration  may  include  payments  based  upon  the
achievement  of  specified  milestones,  and  royalty  payments  based  on  product  sales  derived  from  the  license  agreements.  The  royalty
payments will be recognized as revenue when the related sales occur, as far as there are no unsatisfied performance obligations remaining.
If there are multiple distinct performance obligations, we allocate the transaction price to each distinct performance obligation based on its
relative standalone selling price. All licenses we grant to customers are unique, as each uses a specific technology of XOMA or is geared
towards  a  specific  unique  product  candidate.  Thus,  there  is  no  observable  evidence  of  standalone  selling  price  for  the  licenses.  The
standalone selling price is generally determined using a valuation approach based on discounted cash flow analysis. For licenses that are
bundled with other promises, we utilize judgement to assess the nature of the combined performance obligation to determine whether the
combined  performance  obligation  is  satisfied  over  time  or  at  a  point  in  time.  Under  our  license  agreements,  the  nature  of  the  combined
performance obligation is the granting of licenses to the customers. As such, we recognize revenue related to the combined performance
obligation upon transfer of the license to the customers or completion of the transfer of related materials and services (i.e., point in time).

Sale of Future Revenue Streams

We have sold our rights to receive certain milestones and royalties on product sales. In the circumstance where we have sold our
rights to future milestones and royalties under a license agreement and also maintain limited continuing involvement in the arrangement
(but not significant continuing involvement in the generation of the cash flows that are due to the purchaser), we defer recognition of the
proceeds  we  received  for  the  sale  of  milestone  or  royalty  streams  and  recognize  such  unearned  revenue  as  revenue  under  the  units-of-
revenue method over the life of the underlying license agreement. Under the units-of-revenue method, amortization for a reporting period is
calculated by computing a ratio of

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the proceeds received from the purchaser to the total payments expected to be made to the purchaser over the term of the agreement, and
then applying that ratio to the period’s cash payment.

Estimating the total payments expected to be received by the purchaser over the term of such arrangements requires management
to use subjective estimates and assumptions. Changes to our estimate of the payments expected to be made to the purchaser over the term of
such arrangements could have a material effect on the amount of revenues recognized in any particular period.

Stock-based Compensation

Stock-based compensation expense for stock options and other stock awards is estimated at the grant date based on the award’s
fair  value-based  measurement.  The  valuation  of  stock-based  compensation  awards  is  determined  at  the  date  of  grant  using  the  Black-
Scholes option pricing model (the “Black-Scholes Model”). This model requires highly complex and subjective inputs, such as the expected
term of the option and expected volatility. These inputs are subjective and generally require significant analysis and judgment to develop.
Our current estimate of volatility is based on the historical volatility of our stock price. To the extent volatility in our stock price increases
in the future, our estimates of the fair value of options granted in the future could increase, thereby increasing stock-based compensation
cost recognized in future periods. To establish an estimate of expected term, we consider the vesting period and contractual period of the
award and our historical experience of stock option exercises, post-vesting cancellations and volatility. The risk-free rate is based on the
yield available on United States Treasury zero-coupon issues. Forfeitures are recognized as they occur.

We  review  our  valuation  assumptions  quarterly  and,  as  a  result,  we  likely  will  update  our  valuation  assumptions  used  to  value
stock-based  awards  granted  in  future  periods  utilizing  current  data.  In  the  future,  as  additional  empirical  evidence  regarding  these  input
estimates becomes available, we may change or refine our approach of deriving these input estimates. These changes could impact our fair
value-based  measurement  of  stock  options  granted  in  the  future.  Changes  in  the  fair  value-based  measurement  of  stock  awards  could
materially impact our operating results.

For  our  stock  options  and  service-based  awards,  we  recognize  compensation  expense  on  a  straight-line  basis  over  the  award’s

vesting period.

Purchase of Rights to Future Milestones and Royalties

We have purchased rights to receive a portion of certain future developmental, regulatory and commercial sales milestones, and
royalties on sales of products currently in clinical development. We acquired such rights from various entities and recorded the amount paid
for these rights as long-term royalty receivables. We have accounted for the purchased rights as a financial asset in accordance with ASC
310, Receivables.

We  account  for  milestone  and  royalty  rights  related  to  developmental  pipeline  products  on  a  non-accrual  basis  using  the  cost
recovery  method.  These  developmental  pipeline  products  are  non-commercialized,  non-approved  products  that  require  FDA  or  other
regulatory approval, and thus have uncertain cash flows. The related receivable balance is classified as noncurrent since no payments are
probable to be received in the near term. Under the cost recovery method, any milestone or royalty received is recorded as a direct reduction
of the recorded receivable balance.  When  the  recorded  receivable  balance  has  been  fully  collected,  any  additional  amounts  collected  are
recognized as revenue.

We review public information on clinical trials, press releases and updates from our partners regularly to identify any impairment
indicators or changes in expected recoverability of the long-term receivable asset. If expected future cash flows discounted to the current
period are less than the carrying value of the asset, we will record impairment. The impairment will be recognized by reducing the financial
asset to an amount that represents the present value of the most recent estimate of cash flows. No impairment was recorded as of December
31, 2020.

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Results of Operations

Revenues

Total revenues for the years ended December 31, 2020, and 2019 were as follows (in thousands):

Revenue from contracts with customers
Revenue recognized under units-of-revenue method
Total revenues

Revenue from Contracts with Customers

Year Ended
December 31, 

2020
$  27,941
 1,444
$  29,385

2019
$  17,276
 1,094
$  18,370

     Change

$  10,665
 350
$  11,015

Revenue from contracts with customers includes upfront fees, milestone payments and royalties related to the out-licensing of our
product  candidates  and  technologies.  The  primary  components  of  revenue  from  contracts  with  customers  in  2020  was  $25.0  million  in
milestone  revenue  earned  under  our Anti-TGFβ Antibody  License Agreement  with  Novartis  International  and  $2.0  million  earned  under
our collaboration agreement with Takeda. The primary components of revenue from contracts with customers in 2019 was $14.0 million
recognized under our license agreement and common stock purchase agreement with Rezolute and $2.5 million in revenue earned from a
one-time payment under our license agreement with Janssen.

The generation of future revenues related to licenses, milestones, and royalties is dependent on the achievement of milestones or
product sales by our existing licensees. Due to the anticipated impact of COVID-19 on clinical trial activities of our licensees, potential
milestone payments may be delayed.

Revenue recognized under units-of-revenue method

Revenues  recognized  under  the  units-of-revenue  method  include  the  amortization  of  unearned  revenue  from  the  sale  of  royalty
interests to HealthCare Royalty Partners II, L.P (“HCRP”) in 2016. The increase in 2020 compared with 2019 was due to increased sales of
products underlying the agreements with HCRP.

The generation of future revenues related to licenses, milestones, and royalties is dependent on the achievement of milestones or

product sales by our existing licensees. Milestone payments earned in 2020 are not indicative of anticipated milestones in future periods.

Research and Development Expenses

Research and development (“R&D”) expenses were $0.2 million in 2020, compared with $1.3 million in 2019. The decrease of
$1.1 million in 2020, as compared with 2019, was primarily due to a $0.5 million decrease in salary and related expenses as a result of a
shift in employee duties that led to a recategorization of an employee from R&D to a general and administrative (“G&A”) department and a
$0.5 million decrease in license fee expenses.

We do not expect to incur substantial R&D expenses in 2021 due to the focus on our royalty aggregator business model.

General and Administrative Expenses

G&A expenses include salaries and related personnel costs, facilities costs and professional fees. In 2020, G&A expenses were

$16.8 million compared with $21.0 million in 2019.

The decrease of $4.2 million in 2020 as compared with 2019 was primarily due to a $3.9 million decrease in facilities costs due to

the termination of our legacy leases and a $1.2 million decrease in salary and related expenses due

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to a 2019 separation agreement. These decreases were partially offset by a $1.4 million increase in consulting and legal costs.

To support our royalty aggregator business model, we engage third parties to assist in our evaluation of potential acquisitions of
milestone and royalty streams. While we expect our personnel related costs to be comparable in 2021 with 2020, consulting expenses may
increase in response to an increase in the volume of acquisition targets evaluated or completed.

Other Income (Expense)

Interest Expense

Amortization of debt issuance costs and discounts are included in interest expense. Interest expense is shown below for the years

ended December 31, 2020 and 2019 (in thousands):

Year Ended
December 31, 

SVB loan
Novartis note
Other
Total interest expense

$

2020
 1,365
 477
 2
$  1,844

2019
 1,207

$

$

 706  
 6  

$  1,919

$

 158
 (229)
 (4)
 (75)

     Change

The  decrease  in  interest  expense  compared  with  2019  is  primarily  due  to  lower  interest  rates  and  decreased  loan  balances.  In
October 2020, in connection with the achievement of a clinical development milestone, $7.3 million of the $25.0 million milestone payment
received was recognized as a reduction to the Novartis debt obligation.

We expect our interest expense to decrease in 2021 due to the reduction in our outstanding loan balances. If market interest rates

increase in the near term, or if we elect to obtain additional financing, our interest expense may increase.

Other Income, Net

The  following  table  shows  the  activity  in  other  income  (expense),  net  for  the  years  ended  December  31,  2020  and  2019  (in

thousands):

Other income, net

Change in fair value of equity securities
Investment income
Sublease income
Loss on lease termination
Other
Total other income, net

Year Ended
December 31, 

2020

2019

Change

$

$

 1,012
 159

$

 —  
 —
 54
 1,225

$

$

 289
 867
 3,034
 (368)

 —  
$

 3,822

 723
 (708)
 (3,034)
 368
 54
 (2,597)

We own equity securities consisting of shares of Rezolute’s common stock which are remeasured at fair value at each reporting
period. During the years ended December 31, 2020 and 2019, we remeasured the fair value of the equity securities and recognized gains of
$1.0 million and $0.3 million, respectively.

The decrease in investment income for the year ended December 31, 2020 as compared to the same period of 2019 is due to lower

rates of return on our cash deposits.

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We were party to four sublease agreements in 2019. As a result of the termination of our legacy leases in December 2019, we are
no longer party to any subleases, resulting in no sublease income for the year ended December 31, 2020 as compared to the same period of
2019.

Total  other  income,  net  for  2020  decreased  by  $2.6  million  as  compared  to  2019  primarily  due  to  the  $3.0  million  decrease  in

sublease income.

Provision for Income Taxes

We recorded a $1.5 million income tax benefit for the year ended December 31, 2020 as a result of the CARES Act, which was
enacted on March 27, 2020. The CARES Act permits us to carry back losses from 2018 to offset income in 2017 resulting in an income tax
receivable. We had no provision for income tax for the year ended December 31, 2019 since we incurred net operating losses.

We continue to maintain a full valuation allowance against our remaining net deferred tax assets. We had a total of $5.9 million of
gross unrecognized tax benefits, none of which would affect the effective tax rate upon realization. We do not expect our unrecognized tax
benefits to change significantly over the next twelve months.

Liquidity and Capital Resources

The  following  table  summarizes  our  unrestricted  cash,  our  working  capital  and  our  cash  flow  activities  for  each  of  the  periods

presented (in thousands):

Cash
Working capital

December 31, 
2020
 84,222
 75,763

$
$

December 31,
2019
 56,688
 51,098

$
$

     Change

$  27,534
$  24,665

Year Ended December 31, 

Net cash provided by (used in) operating activities
Net cash used in investing activities
Net cash provided by financing activities
Net increase in cash

Cash Provided by (Used in) Operating Activities

2020
$  10,092
 (209)
 19,793
$  29,676

2019

     Change

 (285) $

$
$  (19,300)
 30,493
 10,908

$

$

 10,377
 19,091
 (10,700)
 18,768

Net  cash  provided  by  operating  activities  for  the  year  ended  December  31,  2020  of  $10.1  million  was  primarily  due  to  $13.3
million  net  income  and  $4.0  million  non-cash  stock-based  compensation,  partially  offset  by  the  $7.3  million  non-cash  portion  of  the
Novartis milestone revenue.

Net cash used in operating activities in 2019 of $0.3 million was primarily due to the $2.0 million net loss incurred.

Cash Used in Investing Activities

Net cash used in investing activities for the year ended December 31, 2020 of $0.2 million was due to the purchase of milestone
and royalty rights of $1.2 million in connection with the Second Bioasis Royalty Purchase Agreement in November 2020, partially offset by
$1.0 million milestone payment received in connection with the Agenus Royalty Purchase Agreement.

Net cash used in investing activities for the year ended December 31, 2019 of $19.3 million was due to the purchases of milestone

and royalty rights of $19.3 million in connection with the Bioasis Royalty Purchase Agreement

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executed in February 2019, the Aronora Royalty Purchase Agreement executed in April 2019, and the Palo Royalty Purchase Agreement
executed in September 2019.

Cash Provided by Financing Activities

Net cash provided by financing activities for the year ended December 31, 2020 of $19.8 million was primarily due to the receipt
of  net  cash  proceeds  of  $22.6  million  from  the  public  offering  of  Series A  Preferred  Stock  and  $2.4  million  net  cash  provided  from  the
exercise of stock options after related tax payments, partially offset by $5.3 million cash used in the principal payments of debt.

Net cash provided by financing activities for the year ended December 31, 2019 of $30.5 million was primarily related to the sale
of common stock issued under the 2019 Rights Offering for total net proceeds of $21.9 million and proceeds received under the SVB loan
agreement of $9.5 million.

Public Offering of Series A Preferred Shares

In December 2020, we sold 984,000 shares of 8.625% Series A cumulative, perpetual preferred stock at the price of $25.00 per
share, through a public offering for aggregate gross proceeds of $24.6 million. Total offering costs of $2.0 million were offset against the
proceeds from the sale of Series A Preferred Stock, for net proceeds of $22.6 million. Holders of our Series A preferred stock are entitled to
receive,  when  and  as  declared  by  our  Board  of  Directors,  out  of  funds  legally  available  for  the  payment  of  dividends,  cumulative  cash
dividends at the rate of 8.625% of the $25.00 liquidation preference per year (equivalent to $2.15625 per year). Dividends on the Series A
preferred  stock  will  accumulate  and  be  cumulative  from,  and  including,  the  date  of  original  issue  by  us  of  the  Series A  preferred  stock.
Dividends will be payable in arrears on or about the 15th day of January, April, July and October beginning on or about April 15, 2021. As
of December 31, 2020, we held restricted cash of $2.1 million in a segregated account that may only be used to pay dividends on the Series
A  Preferred  Stock. As  of  December  31,  2020,  the  current  and  non-current  portion  of  restricted  cash  was  $1.6  million  and  $0.5  million,
respectively.

Rights Offering 2019

In November 2019, we initiated a rights offering to raise $22.0 million through the distribution of subscription rights to holders of
our common stock and Series X and Series Y preferred stock. In December 2019, we sold 1,000,000 shares of our common stock at the
subscription price of $22.00 per share for aggregate gross proceeds of $22.0 million. Total offering costs of $0.2 million were offset against
the proceeds from the sale of common stock, for total net proceeds of $21.8 million.

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Silicon Valley Bank Loan Agreement

Under our Loan Agreement with SVB, upon our request, SVB made advances available to us up to $20.0 million. In March 2019, we
and  SVB  amended  the  Loan Agreement  to  extend  the  draw  period  from  March  31,  2019  to  March  31,  2020.  In  connection  with  the
amendment, we issued a second warrant to SVB which is exercisable in whole or in part for up to an aggregate of 4,845 shares of common
stock with an exercise price of $14.71 per share. The warrant may be exercised on a cashless basis and is exercisable within 10 years from
the  date  of  issuance  or  upon  the  consummation  of  certain  acquisitions  of  XOMA. As  of  December  31,  2020,  we  had  an  outstanding
principal balance of $12.2 million under the Loan Agreement, of which $8.1 million was classified as current portion of long-term debt.

2018 ATM Agreement

In  December  2018,  we  entered  into  an  At  The  Market  Issuance  Sales  Agreement  (the  “2018  ATM  Agreement”)  with  H.C.
Wainwright & Co., LLC (“HCW”), under which we may offer and sell from time to time at our sole discretion shares of our common stock
through HCW as our sales agent, in an aggregate amount not to exceed $30.0 million. HCW may sell the shares by any method permitted
by law deemed to be an “at the market” offering as defined in Rule 415 of the Securities Act, and will use its commercially reasonable
efforts consistent with its normal trading and sales practices to sell the shares up to the amount specified. We are required to pay HCW a
commission of up to 3% of the gross proceeds of any shares of common stock sold under the 2018 ATM Agreement. We have not sold any
shares of common stock under the 2018 ATM Agreement.

*           *           *

We have incurred significant operating losses since our inception and have an accumulated deficit of $1.2 billion at December 31,
2020. As of December 31, 2020, we had $84.2 million and $2.1 million in unrestricted and restricted cash, respectively, which will enable
us  to  maintain  our  operations  for  a  period  of  at  least  12  months  following  the  filing  date  of  this  report. As  of  December  31,  2020,  the
current and non-current portion of restricted cash was $1.6 million and $0.5 million, respectively.

We have taken and continue to take steps to manage our resources by reducing and/or deferring certain discretionary expenditures
to mitigate the adverse impact of the COVID-19 pandemic. Future impacts of COVID-19, related variants, and vaccine distribution may
require  further  actions  to  improve  our  cash  position,  which  may  include  reducing  or  delaying  acquisitions  of  additional  royalty  and
milestone rights or obtaining additional funds through debt arrangements, the 2018 ATM Agreement, or other equity issuances. Our ability
to raise additional capital in the equity and debt markets, should we choose to do so, is dependent on a number of factors, including, but not
limited  to,  the  market  demand  for  our  common  stock,  which  itself  is  subject  to  a  number  of  development  and  business  risks  and
uncertainties, our creditworthiness and the uncertainty that we would be able to raise such additional capital at a price or on terms that are
favorable to us. In addition, our ability to raise additional funds may be adversely impacted by deteriorating global economic conditions and
the recent disruptions to and volatility in the credit and financial markets in the United States and worldwide resulting from the ongoing
COVID-19 pandemic.

Commitments and Contingencies

Although operations are influenced by general economic conditions, we do not believe inflation had a material impact on financial
results for the periods presented. We believe that we are not dependent on materials or other resources that would be significantly impacted
by inflation or changing economic conditions in the foreseeable future.

Collaborative Agreements, Royalties and Milestone Payments

We  have  committed  to  make  potential  future  milestone  payments  and  legal  fees  to  third  parties  as  part  of  licensing  and
development programs. Payments under these agreements become due and payable only upon the achievement of certain developmental,
regulatory  and  commercial  milestones  by  our  licensees.  Because  it  is  uncertain  if  and  when  these  milestones  will  be  achieved,  such
contingencies,  aggregating  up  to  $7.6  million  (assuming  one  product  per  contract  meets  all  milestones)  have  not  been  recorded  on  our
consolidated balance sheet as of December 31, 2020. We are unable to

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determine precisely when and if our payment obligations under the agreements will become due as these obligations are based on milestone
events, the achievement of which is subject to a significant number of risks and uncertainties.

Lease Agreements

In December 2019, we terminated two of our operating leases in Berkeley, California and were fully released from any further
payment  obligations.  We  continue  to  lease  one  administrative  facility  in  Emeryville,  California  under  an  operating  lease  expiring  in
February 2023. The lease requires us to pay taxes, insurance, maintenance and minimum lease payments.

Recent Accounting Pronouncements

In  June  2016,  the  Financial  Accounting  Standards  Board  (“FASB”)  issued  Accounting  Standards  Update  (“ASU”)  2016-13,
Financial  Instruments-Credit  Losses  (Topic  326):  Measurement  of  Credit  Losses  on  Financial  Instruments. ASU  2016-13  replaced  the
incurred  loss  impairment  methodology  under  current  GAAP  with  a  methodology  that  reflects  expected  credit  losses  and  requires
consideration of a broader range of reasonable and supportable information to inform credit loss estimates. ASU 2016-13 requires use of a
forward-looking  expected  credit  loss  model  for  accounts  receivables,  loans,  and  other  financial  instruments. Adoption  of  the  standard
requires using a modified retrospective approach through a cumulative-effect adjustment to retained earnings as of the effective date to align
existing credit loss methodology with the new standard. Subsequent to issuing ASU 2016-13, the FASB issued ASU 2018-19, Codification
Improvements to Topic 326, Financial Instruments – Credit Losses, or ASU 2018-19, for the purpose of clarifying certain aspects of ASU
2016-13. In May 2019, the FASB issued ASU 2019-05, Financial Instruments – Credit Losses (Topic 326): Targeted Transition Relief, or
ASU 2019-05, to provide entities with more flexibility in applying the fair value option on adoption of the credit impairment standard. ASU
2018-19 and ASU 2019-05 have the same effective date and transition requirements as ASU 2016-13. ASU 2016-13 will be effective for all
entities except public companies that  are  not  smaller  reporting  companies  for  fiscal  years  beginning  after  December  15,  2022,  including
interim periods within those fiscal years, using a modified retrospective approach. Early adoption is permitted. We plan to adopt ASU 2016-
13 and related updates as of January 1, 2023. We are evaluating the impact  of adopting this new accounting guidance on our consolidated
financial statements.

In  August  2018,  the  FASB  issued  ASU  2018-13, Fair  Value  Measurement  (Topic  820)  (“ASU  2018-13”),  which  modifies,
removes  and  adds  certain  disclosure  requirements  on  fair  value  measurements  based  on  the  FASB Concepts  Statement,  Conceptual
Framework for Financial Reporting—Chapter 8: Notes to Financial Statements. The ASU is effective for our interim and annual reporting
periods during the year ending December 31, 2020, and all annual and interim reporting period thereafter. The amendments on changes in
unrealized  gains  and  losses,  the  range  and  weighted  average  of  significant  unobservable  inputs  used  to  develop  Level  3  fair  value
measurements and the narrative description of measurement uncertainty should be applied prospectively for only the most recent interim or
annual  period  presented  in  the  initial  fiscal  year  of  adoption.  All  other  amendments  should  be  applied  retrospectively  to  all  periods
presented upon their effective date. Early adoption is permitted upon issuance of ASU 2018-13. An entity is permitted to early adopt any
removed or modified disclosures upon issuance of ASU 2018-13 and delay adoption of the additional disclosures until their effective date.
We  early  adopted  the  guidance  related  to  removal  of  disclosures  upon  issuance  of  this  ASU  and  adopted  the  deferred  provisions  as
permitted under the ASU in the first quarter of 2020. The adoption of ASU 2018-13 did not have a material impact  on  our  consolidated
financial statements.

In November 2018, the FASB issued ASU 2018-18, Collaborative Arrangements (Topic 808) “Clarifying the Interaction between
Topic  808  and  Topic  606,”  which  requires  transactions  in  collaborative  arrangements  to  be  accounted  for  under  ASC  606  if  the
counterparty is a customer for a good or service that is a distinct unit of account. The new standard also precludes an entity from presenting
consideration from transactions with a collaborator that is not a customer together with revenue recognized from contracts with customers.
The ASU is effective for our interim and annual reporting periods during the year ending December 31, 2020, and all annual and interim
reporting  period  thereafter.  Early  adoption  is  permitted,  but  no  earlier  than  an  entity’s  adoption  date  of  Topic  606.  This ASU  requires
retrospective  adoption  to  the  date  we  adopted ASC  606,  January  1,  2018,  by  recognizing  a  cumulative-effect  adjustment  to  the  opening
balance of retained earnings of the earliest annual period presented. We may elect to apply the ASU retrospectively either to all contracts or

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only  to  contracts  that  are  not  completed  at  the  date  it  initially  applied ASC  606.  We  adopted ASU  2018-18  as  of  January  1,  2020.  The
adoption of ASU 2018-18 did not have a material impact on our consolidated financial statements.

In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes. The
amendments  in ASU  2019-12  are  intended  to  simplify  various  aspects  related  to  accounting  for  income  taxes. ASU  2019-12  removes
certain exceptions to the general principles in Topic 740 and also clarifies and amends existing guidance to improve consistent application.
ASU 2019-12 is effective for us beginning January 1, 2021. We are evaluating the impact of ASU 2019-12, but do not expect adopting this
new accounting guidance will have a material impact on our consolidated financial statements.

In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate
Reform  on  Financial  Reporting.  These  amendments  provide  temporary  optional  guidance  to  ease  the  potential  burden  in  accounting  for
reference  rate  reform.  The ASU  provides  optional  expedients  and  exceptions  for  applying  generally  accepted  accounting  principles  to
contract  modifications  and  hedging  relationships,  subject  to  meeting  certain  criteria,  that  reference  LIBOR  or  another  reference  rate
expected to be discontinued. It is intended to help stakeholders during the global market-wide reference rate transition period. The guidance
is effective for all entities as of March 12, 2020 through December 31, 2022 and can be adopted as of any date from the beginning of an
interim period that includes or is subsequent to March 12, 2020. We are evaluating the impact of adopting this new accounting guidance on
our consolidated financial statements.

In  August  2020,  the  FASB  issued  ASU  2020-06, Debt  –  Debt  with  Conversion  and  Other  Options  (Subtopic  470-20)  and
Derivative and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40).  This ASU reduces the number of accounting models for
convertible debt instruments and convertible preferred stock and amends the guidance for the derivatives scope exception for contracts in an
entity’s  own  equity  to  reduce  form-over-substance-based  accounting  conclusion.  In  addition,  this ASU  improves  and  amends  the  related
EPS guidance. These amendments are effective for us for fiscal years beginning after December 15, 2023, including interim period within
those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020, including interim periods
within those fiscal years. Adoption is either a modified retrospective method or a fully retrospective method of transition. We are currently
evaluating the impacts of the provisions of ASU 2020-06 and we do not expect this ASU to have a material impact on our consolidated
financial statements.

Off Balance Sheet Arrangements

We have not engaged in any off-balance sheet arrangements, including the use of structured finance, special purpose entities or

variable interest entities.

Item 7A.       Quantitative and Qualitative Disclosures about Market Risk

We  are  a  smaller  reporting  company  as  defined  by  Rule  12b-2  of  the  Securities  Exchange Act  of  1934,  as  amended,  or  the

Exchange Act, and are not required to provide the information required under this item.

Item 8.   Financial Statements and Supplementary Data

The  following  consolidated  financial  statements  of  the  registrant,  related  notes  and  report  of  independent  registered  public

accounting firm are set forth beginning on page F-1 of this report.

Report of Independent Registered Public Accounting Firm
Consolidated Balance Sheets
Consolidated Statements of Comprehensive Income (Loss)
Consolidated Statements of Stockholders’ Equity
Consolidated Statements of Cash Flows
Notes to the Consolidated Financial Statements

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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

Under the supervision and with the participation of our management, including our Chief Executive Officer and our Senior Vice
President,  Finance  and  Chief  Financial  Officer,  we  conducted  an  evaluation  of  our  disclosure  controls  and  procedures,  as  such  term  is
defined under Rule 13a-15 promulgated under the Securities Exchange Act of 1934, as amended, as of the end of the period covered by this
report. Our disclosure controls and procedures are intended to ensure that the information we are required to disclose in the reports that we
file  or  submit  under  the  Securities  Exchange Act  of  1934  is  (i)  recorded,  processed,  summarized  and  reported  within  the  time  periods
specified  in  the  Securities  and  Exchange  Commission’s  rules  and  forms  and  (ii)  accumulated  and  communicated  to  our  management,
including  the  Chief  Executive  Officer  and  Senior  Vice  President,  Finance  and  Chief  Financial  Officer,  as  the  principal  executive  and
financial  officers,  respectively,  to  allow  timely  decisions  regarding  required  disclosures.  Based  on  this  evaluation,  our  Chief  Executive
Officer  and  our  Senior  Vice  President,  Finance  and  Chief  Financial  Officer  concluded  that  our  disclosure  controls  and  procedures  were
effective as of the end of the period covered by this report.

Management’s Report on Internal Control over Financial Reporting

Management,  including  our  Chief  Executive  Officer  and  our  Senior  Vice  President,  Finance  and  Chief  Financial  Officer,  is
responsible  for  establishing  and  maintaining  adequate  internal  control  over  financial  reporting  (as  such  term  is  defined  in  Exchange Act
Rules 13a-15(f)). The Company’s internal control system was designed to provide reasonable assurance to the Company’s management and
board of directors regarding the preparation and fair presentation of published financial statements in accordance with accounting principles
generally accepted in the United States.

Management assessed the effectiveness of our internal control over financial reporting as of December 31, 2020. In making this
assessment, management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”)
in Internal Control—Integrated Framework (2013 Framework). Based on our assessment we believe that, as of December 31, 2020, our
internal control over financial reporting is effective based on those criteria.

This Annual Report does not include an attestation report by our registered public accounting firm regarding internal control over
financial reporting. Management's report is not subject to attestation by our registered public accounting firm under Section 404(b) of the
Sarbanes-Oxley Act  pursuant  to  the  rules  established  by  the  Securities  and  Exchange  Commission,  which  permit  us  to  provide  only  our
management report in this Annual Report.

Changes in Internal Control over Financial Reporting

There have been no changes in our internal controls over financial reporting as defined in Rule 13a-15(f) under the Exchange Act
during our most recent fiscal quarter that have materially affected, or are reasonably likely to materially affect, our internal controls over
financial reporting. While COVID-19 has resulted in our staff operating remotely, our established internal control structure is not impacted.
As we continue to monitor and adapt to the changing environment due to COVID-19 and the related possibility of a cybersecurity impact,
including a security breach or cyber-attack, we will continue to evaluate our internal controls over financial reporting.

Item 9B.       Other Information

On  March  10,  2021,  we  amended  the  2018  ATM  Agreement  with  HCW  to  increase  the  aggregate  amount  of  shares  of  our

common stock that we could sell through HCW as our sales agent to $50.0 million.

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PART III

Item 10. Directors, Executive Officers, Corporate Governance

Directors

Our  board  of  directors  currently  consists  of  seven  members.  The  following  is  a  brief  biography  of  each  member  of  our  board  of
directors, with each biography including information regarding the experiences, qualifications, attributes or skills that caused our board of
directors to determine that each member of our board of directors should serve as a director as of the date of this Form 10-K.

Name
James Neal
W. Denman Van Ness
Joseph M. Limber
Jack L. Wyszomierski
Matthew Perry
Barbara Kosacz
Natasha Hernday

Chief Executive Officer and Director

Title

  Chairman of the Board
  Director
Director
Director
Director
Director

Age
65
78
68
65
48
63
49

James  Neal  was  appointed  Chief  Executive  Officer  in  December  2016  after  serving  as  our  Senior  Vice  President  and  Chief
Operating  Officer.  He  joined  the  Company  in  2009  as  its  Vice  President,  Business  Development.  Mr.  Neal  brings  more  than  25  years’
experience forming and maximizing business and technology collaborations globally and in bringing novel products and technologies to
market.  Prior  to  joining  XOMA,  Mr.  Neal  was  Acting  Chief  Executive  Officer  of  Entelos,  Inc.  a  leading  biosimulation  company.
Previously, in 2007, Entelos acquired Iconix Biosciences, a privately held company where Mr. Neal served as Chief Executive Officer and
established multi-year collaborations with Bristol-Myers Squibb, Abbott Labs, Eli Lilly and the U.S. Food and Drug Administration. While
Executive  Vice  President  of  Incyte  Genomics  from  1999  to  2002,  he  led  the  global  commercial  activities  with  pharmaceutical  company
collaborators and partners including Pfizer, Aventis and Schering-Plough, as well as sales, marketing and business development activities
for the company. Earlier, he was associated with Monsanto Company in positions of increasing responsibility. Mr. Neal also serves on the
Board of Directors of Leading Biosciences Inc. Mr. Neal earned his B.S. in Biology and his M.S. in Genetics and Plant Breeding from the
University of Manitoba, Canada, and holds an Executive MBA degree from Washington University in St. Louis, Missouri. Mr. Neal has
significant experience with biopharmaceutical companies and brings the unique perspective of the Chief Executive Officer of the Company
to the Board.

W. Denman Van Ness has been a director since October of 1981 and was appointed Lead Independent Director in January of 2008
and Chairman of the Board in August of 2011. He is Chairman of Hidden Hill Advisors, a venture capital consulting firm. From April of
1996  through  October  of  1999,  he  was  a  Managing  Director  of  CIBC  Capital  Partners,  an  international  merchant  banking  organization.
From  1986  to  1996,  Mr.  Van  Ness  was  a  General  Partner  of  Olympic  Venture  Partners  II  and  Rainier  Venture  Partners,  venture  capital
funds,  and  from  1977  until  1985,  he  was  a  General  Partner  of  the  venture  capital  group  at  Hambrecht  &  Quist,  the  manager  of  several
venture capital funds. Mr. Van Ness earned his B.A. in American History and Literature from Williams College and holds an MBA degree
from  Harvard  University.  Mr.  Van  Ness  brings  to  the  Board  an  extensive  understanding  of  corporate  development  and  a  background  in
assessing a wide range of corporate funding sources and partnering opportunities. His leadership skills, including past service on the boards
of other companies, contribute to his role as Chairman of the Board.

Joseph M. Limber has been a director since December 2012. Mr. Limber currently serves as President and Chief Executive Officer
and a member of the Board of Directors of Secura Bio, Inc., a position he has held since February 2019. Prior to that, Mr. Limber served as
President  and  Chief  Executive  Officer  of  Genoptix,  Inc.  from  March  2017  through  December  2018.  Mr.  Limber  served  as  Executive
Chairman  of  ImaginAb  from  January  2016  through  November  2017.  Mr.  Limber  served  as  President  and  Chief  Executive  Officer  of
Gradalis, Inc. from July 2013 through April 2015. Mr. Limber served as President and Chief Executive Officer of Prometheus Laboratories
Inc.,  a  subsidiary  of  Nestlé  Health  Science,  from  December  2003  through April  2013  and  as  a  member  of  its  Board  of  Directors  from
January 2004 through

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April  2013.  From  January  2003  to  July  2003,  Mr.  Limber  was  a  consultant  and  interim  Chief  Executive  Officer  for  Deltagen,  Inc.,  a
provider of drug discovery tools and services to the biopharmaceutical industry. From April 1998 to December 2002, Mr. Limber was the
President  and  Chief  Executive  Officer  of  ACLARA  BioSciences,  Inc.  (now  Monogram  Biosciences,  Inc.),  a  developer  of  assay
technologies and lab-on-a-chip systems for life science research. From 1996 to 1998, he was the President and Chief Operating Officer of
Praecis Pharmaceuticals, Inc. (acquired by GlaxoSmithKline plc), a biotechnology company focused on the discovery and development of
pharmaceutical products. Prior to Praecis, Mr. Limber served as Executive Vice President of SEQUUS Pharmaceuticals, Inc. (acquired by
Alza Corporation and now part of the Johnson & Johnson family of companies). He also held management positions in marketing and sales
with  Syntex  Corporation  (now  F.  Hoffmann-La  Roche  Ltd.)  and  with  Ciba-Geigy  Corporation  (now  Novartis AG).  Mr.  Limber  holds  a
B.A.  from  Duquesne  University.  Mr.  Limber  brings  to  the  Board  his  experience  in  successfully  developing  markets  for  specialty
pharmaceutical products and managing the critical transition from research organization to commercial entity.

Jack  L.  Wyszomierski  has  been  a  director  since August  2010.  From  2004  until  his  retirement  in  2009,  Mr.  Wyszomierski  was
Executive Vice President and Chief Financial Officer of VWR International, LLC, a global laboratory supply, equipment and distribution
business  that  serves  the  world’s  pharmaceutical  and  biotechnology  companies,  as  well  as  industrial  and  governmental  organizations. At
Schering-Plough, a global health care company which had worldwide sales of over $8 billion in 2004, Mr. Wyszomierski held positions of
increasing  responsibility  from  1982  to  2004  culminating  in  his  appointment  as  Executive  Vice  President  and  Chief  Financial  Officer.
Mr. Wyszomierski also serves on the Board of Directors of Athersys, Inc., Exelixis, Inc. SiteOne Landscape Supply, Inc., Solenis, Inc. and
served on the Board of Directors of Unigene Laboratories, Inc. from 2012 to 2013. He holds an M.S. in Industrial Administration and a B.S.
in Administration,  Management  Science  and  Economics  from  Carnegie  Mellon  University.  Mr.  Wyszomierski  brings  his  considerable
financial expertise to the Board, the Audit Committee, and the Compensation Committee.

Matthew Perry  has  been  a  director  since  February  2017.  Mr.  Perry  is  the  President  of  Biotechnology  Value  Fund  Partners  L.P.
(“BVF”) and portfolio manager for the underlying funds managed by the firm. BVF Partners is a private investment partnership that has
focused on small-cap, value-oriented investment opportunities for more than 20 years. Mr. Perry joined BVF Partners in December 1996
and  has  been  a  successful  lead  investor  in  dozens  of  transactions.  He  has  positively  influenced  corporate  direction  for  numerous
biotechnology  companies  during  the  course  of  his  career.  In  January  2016,  Mr.  Perry  was  named  to  CTI  BioPharma  Corp.’s  Board  of
Directors and is a member of its Compensation Committee. Mr. Perry is also a co-founder and director of Nordic Biotech Advisors ApS, a
venture capital firm based in Copenhagen, Denmark. He holds a B.S. degree from the Biology Department at the College of William and
Mary. Mr. Perry brings extensive management consulting experience and experience investing in biotechnology companies to the Board.

Barbara Kosacz Chief Operating Officer and General Counsel of Kronos Bio, Inc. has been a director since January 2019. Prior to
joining Kronos Bio, Ms. Kosacz was a partner at Cooley LLP from January 1997 to December 2000, and again from February 2002 until
July 2020, where she led the international life sciences practice. Ms. Kosacz has more than 25 years of experience in counseling clients in
the  life  sciences  arena,  ranging  from  early  stage  startups  to  larger  public  companies,  venture  funds,  investment  banks,  and  non-profit
institutions. She has served as a member of the BIO Emerging Companies' Section Governing Board, is a member of the Board of Trustees
of the Keck Graduate Institute, an advisory board member of Locust Walk Partners, and has been a speaker at multiple life sciences-related
conferences, as well as guest lecturer at the University of California, Berkeley, and Stanford University about biotechnology law, biotech
business models, corporate partnering negotiations and deal structures, and bioethics. Recognized by Best Lawyers in America since 2008,
and  most  recently  as  Biotechnology  Lawyer  of  the  Year  in  2018,  Ms.  Kosacz  was  listed  as  a  "leading  lawyer"  for  healthcare  and  life
sciences in the 2018 Legal 500, as a "Band 1" attorney in the 2018 edition of Chambers USA: America's Leading Lawyers for Business and
recognized as a "highly recommended transactions" lawyer by IAM Patent 1000 for her "nearly three decades advising diverse companies
in the industry at a deeply strategic and commercial level and overseeing their most complex and profitable deals." Ms. Kosacz is a member
of the board of directors of Locust  Walk Acquisition Corp., a blank check company formed for the purpose of acquiring or merging with
one or more businesses and Athira Pharma, Inc. Ms. Kosacz received her received B.A. from Stanford University and her J.D. from the
University of California, Berkeley School of Law.

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Natasha  Hernday has  been  a  director  since  July  2020.  Ms.  Hernday  is  the  Executive  Vice  President  of  Corporate  Development
and  a  member  of  the  Executive  Committee  for  the  publicly  traded  biotechnology  company  Seagen,  Inc.  (NASDAQ:  SGEN).  She  has
worked for Seagen since 2011. From 1994 through 2010, after starting her career in molecular and mammalian cell biology, Ms. Hernday
served  in  various  roles  of  increasing  responsibility  at Amgen  Inc.,  including  as  Director,  Mergers  & Acquisitions  and  as  Director,  Out-
Partnering.  She  serves  on  the  board  of  directors  of  PDL  BioPharma,  Inc.  (NASDAQ:  PDLI),  the  board  of  directors  for Alpine  Immune
Sciences, Inc. (NASDAQ: ALPN) and on the Knight Campus External Advisory Board for the University of Oregon. Ms. Hernday received
her BA in microbiology from the University of California at Santa Barbara and MBA from Pepperdine University. Ms. Hernday brings to
the board extensive experience in advising biotechnology companies on matters of corporate strategy and partnerships.

Executive Officers

The name and age as of the date of this Form 10-K, position and biographical summary of our executive officer who is not also a

nominee for ongoing membership on our Board of Directors is included below.

Thomas Burns, 47 years old, has been our Senior Vice President, Finance and Chief Financial Officer since March 2017. He joined
the Company in August 2006 and since then has held various senior finance and accounting roles, most recently as Vice President, Finance
and  Chief  Financial  Officer.  Mr.  Burns  has  over  20  years  of  experience  in  accounting  and  finance  in  both  biotechnology  and  high-
technology companies. Prior to his employment with the Company, he held multiple senior financial management positions at high-tech
companies  including  Mattson  Technology,  IntruVert  Networks  (acquired  by  McAfee),  Niku  Corporation  (acquired  by  Computer
Associates) and Conner Technology. Mr. Burns received his Bachelor’s degree from Santa Clara University and his Masters of Business
Administration from Golden Gate University.

Corporate Governance

Our  Code  of  Ethics, Audit  Committee  Charter,  Compensation  Committee  Charter  and  Nominating  and  Corporate  Governance
Committee Charter are available, free of charge, on our website at www.xoma.com. Please note, however, that the information contained on
the website is not incorporated by reference in, or considered part of, this annual report. We will also provide copies of these documents as
well as our other corporate governance documents, free of charge, to any stockholder upon written request to XOMA Corporation, Attention
Corporate Secretary, 2200 Powell Street, Suite 310, Emeryville, California 94608.

Code of Ethics

The Company’s Code of Ethics applies to all employees, officers and directors including the Chief Executive Officer (principal
executive officer) and the Senior Vice President, Finance and Chief Financial Officer (principal financial and principal accounting officer)
and is posted on the Company’s website at https://investors.xoma.com/corporate-governance. We intend to satisfy the applicable disclosure
requirements regarding amendments to, or waivers from, provisions of our Code of Ethics by posting such information on our website.

Delinquent Section 16(a) Reports

Section 16(a) of the Exchange Act requires the Company’s executive officers and directors to file initial reports of ownership and
changes  in  ownership  with  the  SEC  and  Nasdaq.  Such  executive  officers  and  directors  are  required  by  SEC  regulations  to  furnish  the
Company  with  copies  of  all  Section  16(a)  forms  they  file.  Based  on  a  review  of  the  copies  of  the  forms  furnished  to  the  Company  and
written representations from the Company’s executive officers and directors, all persons subject to the reporting requirements of Section
16(a) (or their authorized representatives) filed the required reports with respect to 2020 on a timely basis, other than one Form 4 report filed
late by each of Matthew Perry, Jack L. Wyszomierski, Denman Van Ness, Joseph M. Limber and Barbara Kosacz, all of which were related
to an automatic annual grant of options to the directors in connection with the Company’s Annual Stockholders Meeting and each of which
were inadvertently filed three days late, and one Form 4 report related to an acquisition filed two days late by BVF, the Company’s largest
shareholder.

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Stockholder Recommendation of Nominees for Director

There have been no material changes to the procedures by which stockholders may recommend nominees to the board of directors
since  XOMA  filed  its  proxy  statement  related  to  the  2020  annual  meeting  of  stockholders  with  the  SEC  on  April  9,  2020.  The
Nominating & Governance Committee’s charter provides that the committee will, on behalf of the Board, review letters from stockholders
regarding the Company’s annual meeting and governance process. Beyond this, the committee has no formal policy regarding consideration
of director candidates recommended by stockholders, in large part because the Company has never received from any of its stockholders a
recommendation  of  a  director  nominee  with  reasonably  adequate  qualifications.  The  need  for  a  more  formal  policy  was  considered  and
determined to be unnecessary by the committee. The committee will consider candidates recommended by stockholders, and a stockholder
wishing to submit a recommendation should send a letter to the Secretary of the Company at 2200 Powell Street, Suite 310, Emeryville,
California  94608.  The  mailing  envelope  must  contain  a  clear  notation  indicating  that  the  enclosed  letter  is  a  “Director  Nominee
Recommendation.” The letter must identify the author as a stockholder and provide a complete listing of the candidate’s qualifications to
serve on the Board, the candidate’s current principal occupation, most recent five-year employment history and current directorships and a
statement that the proposed nominee has consented to the nomination, as well as contact information for both the candidate and the author
of the letter. Stockholders may also nominate candidates who are not first recommended to the Nominating & Governance Committee by
following procedures set forth in our by-laws. The Nominating and Corporate Governance Committee does not intend to alter the manner in
which it evaluates candidates, including the minimum criteria set forth above, based on whether or not the candidate was recommended by
a stockholder.

To  be  considered  by  the  Nominating  &  Governance  Committee,  a  director  nominee  must  have  experience  as  a  board  member  or
senior officer of a company, have a strong financial background, be a leading participant in a field relevant to the Company’s business or
have  achieved  national  prominence  in  a  relevant  field  as  a  faculty  member,  professional  or  government  official.  In  addition  to  these
minimum  requirements,  the  committee  seeks  director  candidates  based  on  a  number  of  qualifications,  including  their  independence,
knowledge, judgment, leadership skills, education, experience, financial literacy, standing in the community and ability to foster a diversity
of  backgrounds  and  views  and  complement  the  Board’s  existing  strengths.  The  Board  believes  that  diversity  with  respect  to  all  of  these
factors,  including  diversity  of  personal  background,  business  and  professional  background,  perspective,  experience  and  other
characteristics,  such  as  gender,  gender  identity,  ethnicity,  sexual  orientation  and  age,  is  an  important  consideration  in  appropriate  Board
composition.

The  Board  and  the  Nominating  &  Governance  Committee  begins  the  process  of  identifying  and  evaluating  director  nominees  by
seeking  recommendations  from  a  wide  variety  of  contacts,  which  may  include  current  executive  officers  and  directors  and  industry,
academic and community leaders. The Board or the committee may retain search firms to identify and screen candidates, conduct reference
checks, prepare biographies for review by the committee and the Board and assist in setting up interviews. The Nominating & Governance
Committee, and one or more of the Company’s other directors, interview candidates, and the committee selects and recommends to the full
Board nominees that best suit the Company’s needs.

Audit Committee Information

The Audit Committee is primarily responsible for approving the services performed by the Company’s independent registered public
accounting  firm  and  reviewing  the  Company’s  accounting  practices  and  systems  of  internal  accounting  controls.  The Audit  Committee
consists of Messrs. Limber (Chair), Van Ness and Wyszomierski. Each member of the Audit Committee is “independent” as defined in the
listing standards of Nasdaq. The Board has determined that each of Messrs. Limber, Wyszomierski and Van Ness is an “audit committee
financial expert” as defined by the rules of the SEC. The Board has adopted a written charter for the Audit Committee, a copy of which is
available on the Company’s website at https://investors.xoma.com/corporate-governance/governance-documents. 

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Item 11. Executive Compensation

Summary Compensation Table

The  following  table  sets  forth  certain  summary  information  for  the  years  indicated  concerning  the  compensation  earned  by  the

Company’s principal executive officer and the other most highly compensated executive officer during 2020 (“named executive officers”).

Name and Principal Position
James Neal

Chief Executive Officer

Thomas Burns

Senior Vice President,
Finance and Chief Financial
Officer

Year
2020
2019
2020

Salary
($)
$  533,527
$
$  498,623   $
$  386,168   $

Stock Awards
($)

Option
Awards
($) (1)

 — $  951,201
$
 —   $  680,904   $
 —   $  316,109   $

Non-Equity
Incentive Plan
Compensation
($)
 187,802
$
 283,843   $
 98,861   $

All Other
Compensation
 ($)(2)

Total
($)

 21,232
$
 16,189   $
 10,351   $

 1,693,762
 1,479,559
 811,489

2019

$  371,315

$

 — $  261,013

$

 170,807

$

 10,075

$

 813,210

(1) The amounts in this column do not reflect compensation actually received by the named executive officers but represent the aggregate
grant date fair value for option awards calculated in accordance with FASB ASC Topic 718. See Note 10 of the consolidated financial
statements in this 2020 Form 10-K regarding assumptions underlying valuation of equity awards.

(2) Amounts for 2020 in this column include:

Mr. Neal—(a) Company shares of Common Stock contributed to an account under the Company’s Deferred Savings Plan in the
amount of 294 shares; and (b) group term life insurance premiums in the amount of $8,232.
Mr. Burns—(a) Company shares of Common Stock contributed to an account under the Company’s Deferred Savings Plan in the
amounts of 220 shares; and (b) group term life insurance premiums in the amount of $601.

Narrative to Summary Compensation Table

Base Salary

Our Compensation Committee recognizes the importance of base salary as an element of compensation that helps to attract and retain
our executive officers. We provide base salary as a fixed source of cash compensation to recognize each named executive officer’s day-to-
day responsibilities, which is designed to provide an appropriate and competitive base level of current cash income for the named executive
officers. The 2020 annual base salary of Mr. Burns was determined and approved by the Compensation Committee in February 2020. The
annual base salary of Mr. Neal was recommended by the Compensation Committee and approved by the Board. The 2020 base salaries were
as follows:

Name and Principal Position
James Neal
Thomas Burns

2020 Base Salary
($)

$
$

 533,527
 386,168

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2020 Cash Bonus Plan

On  February  21,  2020,  the  Board  approved  the  2020  Cash  Bonus  Plan  for  the  2020  fiscal  year  and  approved  target  bonus

opportunities for Mr. Neal and Mr. Burns pursuant to the Company’s corporate achievement goals plan as follows:

Name and Principal Position
James Neal
Thomas Burns

Target Bonus
(as a % of FY20 Base Salary)

 55 %
 40 %

The amount of cash bonus actually paid to Mr. Neal, as disclosed in the Summary Compensation Table above, was based on both his
individual performance and on the Company meeting the 2020 corporate objectives previously approved by the Board. The amount of cash
actually paid to Mr. Burns was based on the Company meeting the 2020 corporate objectives previously approved by the Board.

Equity Compensation

We  believe  that  our  ability  to  grant  equity-based  awards  is  a  valuable  and  necessary  compensation  tool  that  aligns  the  long-term
financial interests of our executive officers with the financial interests of our stockholders. In addition, we believe that our ability to grant
equity-based  awards  helps  us  to  attract,  retain  and  motivate  executive  officers,  and  encourages  them  to  devote  their  best  efforts  to  our
business and financial success. Vesting of equity awards is generally tied to continuous service with us and serves as an additional retention
measure.  Our  executive  officers  generally  are  awarded  an  initial  new  hire  grant  upon  commencement  of  employment,  as  well  as  annual
grants.

Each  of  our  named  executive  officers  currently  holds  stock  options  under  our Amended  and  Restated  2010  Long  Term  Incentive
Stock Award  Plan,  or  the  2010  Plan,  that  were  granted  subject  to  the  general  terms  thereof  and  the  applicable  forms  of  stock  option
agreement thereunder. The specific vesting terms of each named executive officer’s stock options are described below under “Outstanding
Equity Awards as of December 31, 2020.”

We currently grant all equity awards pursuant to the 2010 Plan. All options are granted with a per share exercise price equal to no less
than the fair market value of a share of our Common Stock on the date of the grant, and generally vest on a monthly basis over 36 months,
subject to the continued service with us through each vesting date. All options have a maximum term of up to 10 years from the date of
grant, subject to earlier expiration following the cessation of an executive officer’s continuous service with us. Option vesting is subject to
acceleration as described below under “Certain Other Payments upon a Change of Control.” Options generally remain exercisable for three
months following an executive officer’s termination, except in the event of a termination for cause or due to disability or death.

In  February  2021,  Mr.  Neal  and  Mr.  Burns  were  granted  stock  options  to  purchase  60,268  shares  and  20,055  shares  of  Common
Stock, respectively, under our 2010 Plan, which vest monthly over three years, subject to each executive’s continued service to us on each
applicable vesting date. In March 2020, the Compensation Committee and Board granted to each of Mr. Neal and Mr. Burns stock options
to purchase 66,200 shares, and 22,000 shares of Common Stock, respectively, under our 2010 Plan, which vest monthly over three years
subject to each executive’s continued service to us on each applicable vesting date.

Employment Terms

We have entered into employment agreements with each of our named executive officers. Descriptions of such arrangements with our
named executive officers are included under the caption “Employment Contracts and Termination of Employment and Change of Control
Arrangements” below.

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Outstanding Equity Awards as of December 31, 2020

The  following  table  provides  information  as  of  December  31,  2020,  regarding  unexercised  options  held  by  each  of  our  named

executive officers.

Name
James R. Neal

Thomas M. Burns

Number of
Securities
Underlying
Unexercised
Options
Exercisable
(#)

Option Awards(1)
Number of
Securities
Underlying
Unexercised
Options
Unexercisable
(#)

Option
Exercise
Price
($)

 488
 2,288  
 1,179  
 2,250  
 3,625  
 93,750  
 156,250  
 31,250  
 31,250  
 243,056  
 28,333  
 36,667  
 16,550  
 373
 800
 435
 652
 4,350
 1,537
 250
 24,000
 30,000
 7,000
 10,000
 10,000
 77,778
 23,611
 14,056
 5,500

 — $
$
 —  
$
 —  
$
 —  
$
 —  
$
 —  
$
 —  
$
 —  
$
 —  
$
 —  
$
 1,667  
$
 23,333  
$
 49,650  
$
 —  
$
 —  
$
 —  
$
 —  
$
 —  
$
 —  
$
 —  
$
 —  
$
 —  
$
 —  
$
 —  
$
 —  
$
 —  
$
 1,389  
$
 8,944  
$
 16,500

 33.80
 70.60  
 54.30  
 178.20  
 76.60  
 4.03  
 4.03  
 4.03  
 4.03  
 4.03  
 27.41  
 14.33  
 18.84  
 116.60  
 31.80  
 54.30  
 178.20  
 93.20  
 76.60  
 70.00  
 5.50  
 4.03  
 4.03  
 4.03  
 4.03  
 4.03  
 27.41  
 14.33  
 18.84

Option
Expiration
Date
10/27/2021
7/19/2022
2/28/2023
2/27/2024
2/26/2025
2/10/2027
2/10/2027
2/10/2027
2/10/2027
2/10/2027
2/14/2028
2/13/2029
3/13/2030
1/7/2021
2/9/2022
2/28/2023
2/27/2024
6/16/2024
2/26/2025
4/3/2025
12/22/2026
2/10/2027
2/10/2027
2/10/2027
2/10/2027
2/10/2027
2/14/2028
2/13/2029
3/13/2030

Option
Grant
Date
10/27/2011
7/19/2012
2/28/2013
2/27/2014
2/26/2015
2/10/2017
2/10/2017
2/10/2017
2/10/2017
2/10/2017
2/14/2018
2/13/2019
3/13/2020
1/7/2011
2/9/2012
2/28/2013
2/27/2014
6/16/2014
2/26/2015
4/3/2015
12/22/2016
2/10/2017
2/10/2017
2/10/2017
2/10/2017
2/10/2017
2/14/2018
2/13/2019
3/13/2020

(1)

Option awards vest in equal monthly installments over 36 months.

Pension Benefits

None of our named executive officers is covered by a pension plan or other similar benefit plan that provides for payments or other

benefits at, following, or in connection with retirement.

Non-Qualified Deferred Compensation

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None  of  our  named  executive  officers  is  covered  by  a  defined  contribution  or  other  plan  that  provides  for  the  deferral  of

compensation on a basis that is not tax-qualified.

Employment Contracts and Termination of Employment and Change of Control Arrangements

The Company entered into an employment agreement with Mr. Neal, dated as of October 29, 2015, that provided for his employment
as Senior Vice President, Chief Operating Officer at a salary of not less than $400,000 per year. Mr. Neal was promoted to the position of
Chief Executive Officer effective December 21, 2016 and his current salary is $586,880.

On August 7, 2017, the Company entered into an amended and restated employment agreement with Mr. Neal. Among other things,
his  employment  agreement  provides  for  Mr.  Neal’s  continued  employment  as  Chief  Executive  Officer  of  the  Company.  Under  his
employment agreement, Mr. Neal continues to be entitled to participate in any benefit plan for which key executives of the Company are
eligible. Upon Mr. Neal’s involuntary termination of employment by the Company without cause, his termination of employment due to his
death or permanent disability, or upon his resignation for good reason, and contingent on Mr. Neal resigning from the Company’s board of
directors (if applicable) and executing a release of claims in favor of the Company, his employment agreement provides that Mr. Neal will
be  entitled  to  (i)  a  severance  payment  equal  to  100%  of  his  then-current  annual  base  salary,  (ii)  a  severance  payment  equal  to  the  pro-
rated portion of his then-current target bonus, (iii) payment of any earned but unpaid bonus for the prior performance period; (iv) if elected,
the full cost of continuation coverage under the Company’s group health plans for a period of twelve months or a cash payment in lieu of
such continuation coverage, and (iv) outplacement services for twelve months not to exceed $15,000 in value. Pursuant to his employment
agreement,  all  payments  and  benefits  to  Mr.  Neal  thereunder  are  subject  to  his  compliance  with  the  confidentiality  and  non-
competition provisions thereof.

The Company entered into an employment agreement with Mr. Burns, dated as of April 3, 2015, that provided for his employment as
Vice  President,  Finance  and  Chief  Financial  Officer  at  a  salary  of  not  less  than  $285,000  per  year.  His  base  salary  is  currently  set  at
$397,753.

On August 7, 2017, the Company entered into an amended and restated employment agreement with Mr. Burns. Among other things,
his  employment  agreement  provides  for  Mr.  Burns’  continued  employment  as  Chief  Financial  Officer  of  the  Company.  Under  his
employment agreement, Mr. Burns continues to be entitled to participate in any benefit plan for which key executives of the Company are
eligible. Upon Mr. Burns’ involuntary termination of employment by the Company without cause and executing a release of claims in favor
of  the  Company,  his  termination  of  employment  due  to  his  death  or  permanent  disability,  or  upon  his  resignation  for  good  reason,  his
employment agreement provides that Mr. Burns will be entitled to (i) a severance payment equal to 75% of his then-current annual base
salary, (ii) a severance payment equal to the pro-rated portion of his then-current target bonus, (iii) payment of any earned but unpaid bonus
for the prior performance period; (iv) if elected, the full cost of continuation coverage under the Company’s group health plans for a period
of  nine  months  or  a  cash  payment  in  lieu  of  such  continuation  coverage,  and  (iv)  outplacement  services  for  nine  months  not  to  exceed
$15,000 in value. Pursuant to his employment agreement, all payments and benefits to Mr. Burns thereunder are subject to his compliance
with the confidentiality and non-competition provisions thereof.

Certain Other Payments upon a Change of Control

Named  Executive  Officers. Each of our named executive officers has entered into a change of control severance agreement.  Under
each change of control agreement, if the executive officer’s employment is involuntarily terminated by the Company without cause or if the
executive officer resigns with good reason, in either case, within two months prior to signing an agreement for a change of control or within
24 months after a change of control, then the Company may be required to make certain payments and/or provide certain benefits to certain
executive officers, as described below.

Change  of  Control. Under  each  change  of  control  agreement,  a  “change  of  control”  is  defined  as  the  occurrence  of  any  of  the
following events: (i) a merger, amalgamation or acquisition in which the Company is not the surviving or continuing entity, except for a
transaction  the  principal  purpose  of  which  is  to  change  the  jurisdiction  of  the  Company’s  organization;  (ii)  the  sale,  transfer  or  other
disposition of all or substantially all of the assets of the Company; (iii) any

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other  reorganization  or  business  combination  in  which  50%  or  more  of  the  Company’s  outstanding  voting  securities  are  transferred  to
different holders in a single transaction or series of related transactions; (iv) any approval by the stockholders of the Company of a plan of
complete liquidation of the Company; (v) any “person” (as such term is used in Sections 13(d) and 14(d) of the Exchange Act becoming the
“beneficial owner” (as defined in Rule 13d-3 under said Act), directly or indirectly, of securities of the Company representing more than
50% of the total voting power represented by the Company’s then-outstanding voting securities; or (vi) a change in the composition of the
Board, as a result of which fewer than a majority of the directors are incumbent directors.

Vesting  of  Options.  If  a  named  executive  officer’s  employment  is  involuntarily  terminated  within  two  months  prior  to  signing  an
agreement for a change of control or within 12 months after a change of control, the exercisability of all time-based equity awards granted
to such executive officer by the Company shall automatically be accelerated so that all such options may be exercised immediately upon
such involuntary termination for any or all of the shares subject thereto and the post-termination exercise period shall be extended to 60
months or the remainder of the maximum term of the options (or such shorter period of time to avoid the application of Section 409A of the
Code).  Additionally,  if  a  named  executive  officer’s  employment  is  involuntarily  terminated  within  two  months  prior  to  signing  an
agreement for a change of control or within 12 months after a change of control, the exercisability of a pro-rated number of performance
awards held by such executive officer shall be accelerated, based on the number of days that have elapsed during the performance period
and  the  deemed  level  of  achievement  of  the  performance  goals  as  determined  by  the  Company’s  board  of  directors.  The  awards  shall
continue to be subject to all other terms and conditions of the Company’s option plans and the applicable option agreements between the
employee and the Company.

Outplacement Program. If a named executive officer’s employment is involuntarily terminated within two months prior to signing an
agreement  for  a  change  of  control  or  within  24  months  after  a  change  of  control,  the  named  executive  officer  will  immediately  become
entitled to participate in a twelve-month executive outplacement program provided by an executive outplacement service, at the Company’s
expense not to exceed $15,000.

Cash  Severance.  If  a  named  executive  officer’s  employment  is  involuntarily  terminated  within  two  months  prior  to  signing  an
agreement for a change of control or within 12 months after a change of control, then the executive officer shall be entitled to receive a cash
severance payment equal to the sum of (A) an amount equal to 1.5 times (or, in the case of the Chief Executive Officer, two times) the
executive officer’s annual base salary as in effect immediately prior to the involuntary termination plus (B) an amount equal to 1.5 times
(or, in the case of the Chief Executive Officer, two times) the named executive officer’s target bonus as in effect for the fiscal year in which
the involuntary termination occurs.

Health and Other Benefits. If a named executive officer’s employment is involuntarily terminated within two months prior to signing
an agreement for a change of control or 12 months after a change of control, then for a period of 18 months (or, in the case of the chief
executive officer, 24 months) following such termination, the Company shall make available and pay for the full cost of the coverage (plus
an additional amount to pay for the taxes on such payments, if any, plus any taxes on such additional amount) of the executive officer and
his or her spouse and eligible dependents under any group health plans of the Company on the date of such termination of employment at
the  same  level  of  health  (i.e.,  medical,  vision  and  dental)  coverage  and  benefits  as  in  effect  for  the  executive  officer  or  such  covered
dependents on the date immediately preceding the date of his or her termination, provided that, in each case, the executive officer elects
such continuation coverage, or, if necessary for the Company to avoid a tax penalty, a cash payment in lieu of such continuation coverage

The change of control agreements provide that the legacy “golden parachute” excise tax gross-up provision, pursuant to which the
Company will make a gross-up payment necessary to fully satisfy any excise taxes on the executive officer as a result of payments under
the change of control agreement or otherwise, expired on February 10, 2019, and have been replaced with a “better after-tax” provision,
pursuant to which payments to the executive officer are either reduced or paid in full, whichever results in a greater economic benefit to the
executive officer (after calculation of all taxes on such payments).

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Director Compensation

The primary objectives of the Company’s director compensation program are to enable the Company to attract, motivate and retain
outstanding  individuals  and  align  their  success  with  that  of  the  Company’s  stockholders  through  the  creation  of  stockholder  value.  We
attract  and  retain  directors  by  benchmarking  against  companies  in  our  industry  of  similar  size  to  ensure  that  our  director  compensation
packages  remain  competitive.  The  different  elements  of  director  compensation  are  considered  in  light  of  the  compensation  packages
provided to similarly-situated directors at peer companies.

The  Nominating  &  Governance  Committee  has  retained  the  services  of  Compensia  to  assist  in  evaluating  the  Company’s  director
compensation program against the relevant market. At the direction of the Nominating & Governance Committee, management created a
survey  (the  “Director  Compensation  Survey”)  which  compared  the  Company’s  director  pay  levels  to  those  of  the  same  peer  group  of
companies used in the Executive Compensation Survey. The benchmarking process for director compensation used by the Nominating &
Governance  Committee  based  on  the  Director  Compensation  Survey  is  substantially  similar  to  the  process  used  by  the  Compensation
Committee for evaluating executive compensation.

Director Compensation Policy

After consultation with Compensia and pursuant to the compensation review process described above, the Compensation Committee
made certain changes to the non-employee director compensation program which were effective as of February 12, 2020. Specifically, the
additional cash retainer for service as chair of the Compensation Committee was increased to $15,000 and the cash retainer for service as a
member of the Compensation Committee was increased to $7,500.

Therefore,  during  2020,  each  non-employee  director  was  entitled  to  receive  an  annual  retainer  of  $40,000,  plus  an  additional  (1)
$20,000,  in  the  case  of  the  chairman  of  the Audit  Committee,  (2)  $9,000,  in  the  case  of  any  other  member  of  the Audit  Committee,  (3)
$15,000, in the case of the chairman of the Compensation Committee, (4) $7,500, in the case of any other member of the Compensation
Committee,  (5)  $12,000,  in  the  case  of  the  chairman  of  the  Nominating  &  Governance  Committee,  (6)  $6,000,  in  the  case  of  any  other
member of the Nominating & Governance Committee and (7) $40,000, in the case of the Chairman of the Board. The Company’s directors
do not receive meeting fees.

Each new non-employee director is entitled to receive an initial option grant valued at $200,000. The options vest monthly over three
years. After the initial equity grant, each non-employee director whose service continues is entitled to receive an annual option grant valued
at $100,000 that vests monthly over one year.

Directors who are employees of the Company are neither paid any fees or other remuneration nor awarded stock options, restricted

stock awards or shares of Common Stock of the Company for services as members of the Board.

The  maximum  number  of  shares  subject  to  stock  awards  that  may  be  granted  during  any  calendar  year  to  any  of  our  non-
employee directors, taken together with any cash fees paid by the Company to such non-employee director during such calendar year, may
not exceed $750,000 in total value (calculating the value of any such stock awards based on the grant date fair value of the stock awards for
financial reporting purposes).

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Director Compensation Table

The table below sets forth the 2020 compensation for members of the Board at any time during 2020. Mr. Neal (current CEO) is not

listed in this table because he received no additional compensation for services as a member of the Board.

Name
W. Denman Van Ness
Jack L. Wyszomierski
Joseph M. Limber
Matthew Perry
Barbara Kosacz
Natasha Hernday

Fees
Earned or
Paid in
Cash ($)

Option
Awards
($)(1)

$
$
$
$
$
$

 102,313

 69,625  
 60,000  
 47,313
 52,000
 20,000

$
$
$
$
$
$

 99,980
 99,980  
 99,980  
 99,980
 99,980
 199,996

$
$
$
$
$
$

Total

 202,293
 169,605
 159,980
 147,293
 151,980
 219,996

(1) The option amounts represent the aggregate grant date fair value for option awards computed in accordance with FASB ASC

Topic 718. See Note 10 of the consolidated financial statements in the 2020 Form 10-K regarding assumptions underlying valuation of
equity awards. As of December 31, 2020, the aggregate number of options outstanding for each non-employee director were as
follows: Mr. Van Ness: 31,673, Mr. Wyszomierski: 38,202, Mr. Limber: 37,276, Ms. Kosacz: 34,298, Mr. Perry: 34,593, and Ms.
Hernday: 13,251.

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Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

The following table sets forth certain information regarding all stockholders known by the Company to be the beneficial owners of
more than 5% of the Company’s issued and outstanding shares of Common Stock and regarding each director, each of our named executive
officers (“NEOs”) and all directors and executive officers as a group, together with the approximate percentages of issued and outstanding
shares of Common Stock owned by each of them. Percentages are calculated based upon shares issued and outstanding plus shares that the
holder has the right to acquire under stock options, warrants exercisable and restricted stock units releasable within 60 days from January
31, 2021. The percentages in the table below are based on an aggregate of 11,234,140 shares of Common Stock issued and outstanding as
of January 31, 2021. Except for information based on Schedules 13G and 13D, as indicated in the footnotes, amounts are as of January 31,
2021, and each of the stockholders has sole voting and investment power with respect to the shares of Common Stock beneficially owned,
subject to community property laws where applicable. An individual’s presence on this or any other table presented herein is not intended to
be reflective of such person’s status as a “reporting person” under Section 16(a) of the Securities Exchange Act of 1934, as amended (the
“Exchange Act”).  The  address  for  each  director  and  executive  officer  listed  in  the  table  below  is  c/o  XOMA  Corporation,  2200  Powell
Street, Suite 310, Emeryville, California 94608.

Name
5% Stockholders
BVF Inc.(1)
Named Executive Officers and Directors:
James Neal(2)
Thomas Burns(3)
Matthew D. Perry(4)
W. Denman Van Ness(5)
Jack L. Wyszomierski(6)
Joseph M. Limber(7)
Barbara A. Kosacz(8)
Natasha Hernday(9)
All directors and current executive officers as a
group as of the record date (8 persons)

Number of
Shares of Common Stock
Beneficially Owned

Percentage of
Common Stock
Beneficially Owned(%)

4,182,243
4,182,243

 684,935
 225,565
 45,367
 39,804
 43,263
 42,461
 28,278
 3,313

 1,112,986

 37.2 %
 37.2 %

 6.1 %
 2.0 %
*
*
*
*
*
*

 9.9 %

*
(1)

(2)

Indicates less than 1%.
Based on the Schedule 13D/A filed on December 15, 2020, as of that date, BVF Inc. and its related entities beneficially held
4,182,243 shares of Common Stock, which excludes 5,003,000 shares of Common Stock issuable upon conversion of Series
X preferred stock. BVF Partners L.P., or Partners, is the general partner of BVF, and Biotechnology Value Fund II, L.P., or
BVF II, is the investment manager of Biotechnology Value Trading Fund OS LP, or Trading Fund OS, and the sole member
of BVF Partners OS Ltd., or Partners OS. BVF Inc. is the general partner of Partners, and Mark N. Lampert is the sole officer
and director of BVF Inc. Partners OS disclaims beneficial ownership of the shares of Common Stock beneficially owned by
Trading Fund OS. Each of Partners, BVF Inc. and Mr. Lampert disclaims beneficial ownership of the shares of Common
Stock beneficially owned by BVF, BVF II, Trading Fund OS, and certain Partners management accounts. Series X preferred
stock shall not be converted if, after such conversion, its holding group would beneficially own more than 50% of the
number of shares of Common Stock then issued and outstanding. The address of the principal business and office of BVF
Inc. and its affiliates is 44 Montgomery Street, 40th Floor, San Francisco, California 94104.
Includes 659,120 shares of Common Stock issuable upon the exercise of options exercisable within 60 days after January 31,
2021, and 4,966 shares of Common Stock that have been deposited pursuant to the Company’s Deferred Savings Plan.

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(3)

(4)

(5)

(6)

(7)

(8)

(9)

Includes 215,107 shares of Common Stock issuable upon the exercise of options exercisable as of 60 days after January 31,
2021, and 3,903 shares of Common Stock that have been deposited pursuant to the Company’s Deferred Savings Plan.
Includes 33,568 shares of Common Stock issuable upon the exercise of options exercisable as of 60 days after January 31,
2021.
Includes 29,859 shares of Common Stock issuable upon the exercise of options exercisable within 60 days after January 31,
2021.
Includes 36,798 shares of Common Stock issuable upon the exercise of options exercisable within 60 days after January 31,
2021.
Includes 36,251 shares of Common Stock issuable upon the exercise of options exercisable within 60 days after January 31,
2021.

Includes 28,278 shares of Common Stock issuable upon the exercise of options exercisable within 60 days after January 31,
2021.
Includes 3,313 shares of Common Stock issuable upon the exercise of options exercisable within 60 days after January 31,
2021.

Equity Compensation Plan Information

The following table provides certain information with respect to our equity compensation plans in effect as of December 31, 2020.

Number of
securities
to be
issued upon
exercise of
outstanding
options,
warrants
and
rights (a)

Weighted-
average
exercise
price of
outstanding
options,
warrants
and rights
(b)

Number of
securities
remaining
available
for issuance
under equity
compensation
plans
(excluding
securities
reflected in
column (a))
(c)

 1,827,906

 —  

 1,827,906

$
$
$

 20.66

 —  

 20.66

 560,968  (2)
 —  

 560,968

Name
Equity compensation plans approved by stockholders:(1)
Equity compensation plans not approved by stockholders:
Total

(1)
(2)

Includes securities issuable under the Amended and Restated 2010 Long Term Incentive Plan
Includes (i) 321,716 shares of Common Stock available for issuance under our Amended and Restated 2010 Long Term
Incentive Plan and (ii) 239,252 shares of Common Stock available for issuance under our 2015 Employee Stock Purchase
Plan.

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Item 13. Certain Relationships and Related Transactions, and Director Independence

Certain Relationships and Related Transactions

The following is a summary of transactions since January 1, 2019 in which (i) we have been a participant, (ii) the amount involved
exceeded or will exceed $120,000, and (iii) any of our directors, executive officers or holders of more than 5% of our capital stock, or any
member  of  their  immediate  family  or  person  sharing  their  household,  had  or  will  have  a  direct  or  indirect  material  interest.  Each  such
transaction is subject to review and pre-approval by the Audit Committee.

In  December  2019,  the  Company  commenced  a  rights  offering,  pursuant  to  which  the  holders  of  the  Company’s  Common  Stock,
Series X preferred stock and Series Y preferred stock as of November 29, 2019 purchased an aggregate of 1,000,000 shares of Common
Stock  for  aggregate  gross  proceeds  of  $22.0  million  (the  “2019  Rights  Offering”).  The  2019  Rights  Offering  was  fully  backstopped  by
Biotechnology Value Fund, L.P. (“BVF”) and BVF purchased 845,463 shares of Common Stock pursuant to the exercise of subscriptions
in the rights offering. One of the Company’s Directors, Matthew Perry, is the President of BVF. In April of 2020, BVF converted all of its
Series  Y  convertible  preferred  shares. As  of  December  31,  2020,  BVF  owned  approximately  37.2%  of  the  Company’s  total  outstanding
shares, and if all of the Series X convertible preferred shares were converted, BVF would own 56.6% of the Company’s total outstanding
Common Stock.

In  December  2020,  the  Company  issued  and  sold  an  aggregate  of  984,000  shares  of  its  8.625%  Series A  Cumulative  Perpetual
Preferred  Stock  (the  "Series A  Preferred  Stock")  in  a  public  offering  at  a  price  to  the  public  of  $25.00  per  share.  Mr.  Perry  purchased
200,000  shares  of  the  Series A  Preferred  Stock  in  the  public  offering  at  the  public  offering  price  of  $25.00  per  share  for  an  aggregate
amount  of  $5.0  million.  The  spouse  of  James  Neal,  our  Chief  Executive  Officer  and  a  director,  purchased  8,000  shares  of  the  Series A
Preferred Stock in the public offering at the public offering price of $25.00 per share for an aggregate amount of $200,000.

One of our directors, Ms. Kosacz, who was elected to the Board in January 2019, was a partner at Cooley LLP, our outside legal
counsel, until July 2020. We paid Cooley LLP an aggregate of approximately $0.4 million in fees in 2020 for legal services, which amount
is substantially less than five percent of Cooley’s gross revenues for its 2020 fiscal year.

Procedures for Approval of Related Party Transactions

Our Board of Directors reviews the relationships that each director has with the Company and shall endeavor to have a majority of
directors that are “independent directors” as defined by the SEC and Nasdaq rules. As part of the review process, the Company distributes
and collects questionnaires that solicit information about any direct or indirect transactions with the Company from each of our directors
and  officers  and  legal  counsel  reviews  the  responses  to  these  questionnaires  and  reports  any  related  party  transactions  to  the  Audit
Committee.  We  may  enter  into  arrangements  in  the  ordinary  course  of  our  business  that  involve  the  Company’s  receiving  or  providing
goods  or  services  on  a  non-exclusive  basis  and  at  arm’s  length  negotiated  rates  or  in  accordance  with  regulated  price  schedules  with
corporations and other organizations in which a Company director, executive officer or nominee for director may also be a director, trustee
or investor, or have some other direct or indirect relationship.

Our Code of Ethics requires all directors, officers and employees to avoid any situation that involves an actual or potential conflict of
interest with the Company’s objectives and best interests. Employees are encouraged to direct any questions regarding conflicts of interest
to  the  Company’s  Chief  Financial  Officer  or  legal  department.  All  related  party  transactions  involving  the  Company’s  directors  or
executive officers or members of their immediate families must be reviewed and approved in writing in advance by the Audit Committee.

Board Independence

As required under the Nasdaq listing standards, a majority of the members of a listed company’s board of directors must qualify as
“independent,” as affirmatively determined by the board of directors. In addition, Nasdaq rules require that, subject to specified exceptions,
each member of a listed company’s audit, compensation and nominating committees

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be  independent  within  the  meaning  of  Nasdaq  rules.  Audit  Committee  members  must  also  satisfy  the  independence  criteria  set  forth
in Rule 10A-3 under the Exchange Act.

Our Board undertook a review of the independence of each director and considered whether any director has a material relationship
with us that could compromise his or her ability to exercise independent judgment in carrying out his or her responsibilities. As a result of
this  review,  our  Board  determined  that  each  of  Ms.  Hernday,  Messrs.  Van  Ness,  Limber,  Wyszomierski  and  Perry  qualifies  as  an
“independent” director within the meaning of the Nasdaq rules. With respect to Ms. Kosacz, who was a partner of Cooley LLP, our outside
legal  counsel,  for  a  portion  of  2020,  our  Board  determined  that  she  was  independent  for  purposes  other  than  serving  on  the  Audit
Committee or Compensation Committee, each of which she is not a member. Accordingly, a majority of our directors are independent, as
required under Nasdaq rules. Our non-employee directors have been meeting, and we anticipate that they will continue to meet, in regularly
scheduled executive sessions at which only non-employee directors are present.

All of the members of the Compensation Committee are “independent,” as required by Nasdaq Rules 5605(a)(2) and 5605(d)(2). In
determining  independence  within  the  meaning  of  Nasdaq  Rules  pertaining  to  membership  of  the  Compensation  Committee,  our  Board
determined, based on its consideration of factors specifically relevant to determining whether any such director has a relationship to us that
is  material  to  that  director’s  ability  to  be  independent  from  management  in  connection  with  the  duties  of  a  compensation  committee
member, that no member of the Compensation Committee has a relationship that would impair that member’s ability to make independent
judgments about our executive compensation.

Item 14. Principal Accountant Fees and Services

The total fees paid to Deloitte & Touche LLP, our current independent registered public accounting firm, for the last two fiscal years

are as follows:

Audit Fees(1)
Audit Related Fees
Tax Fees
All Other Fees
Total Fees

Year Ended
December 31, 

2020

2019

$

$

 630,500
 —
 —
 —
 630,500

$

$

 588,900
 —
 —
 —
 588,900

(1) Audit Fees include the audit of annual financial statements and internal control over financial reporting, reviews of quarterly financial
statements included in Quarterly Reports on Forms 10-Q, consultations on matters addressed during the audit or quarterly reviews, and
services provided in connection with SEC filings, including consents and comment and comfort letters. 2019 Audit Fees included the
aforementioned topics as well as internal control over financial reporting attestation.

Pre-Approval Policies and Procedures

The Audit Committee’s policy is to pre-approve all audit and permissible non-audit services provided by the Company’s independent
accountants.  Pre-approval  generally  is  provided  for  up  to  one  year,  is  detailed  as  to  the  particular  service  or  category  of  services  and
generally  is  subject  to  a  specific  budget.  The  Audit  Committee  may  also  pre-approve  particular  services  on  a  case-by-case  basis.  In
assessing  requests  for  services  by  the  independent  accountants,  the  committee  considers  whether  such  services  are  consistent  with  the
auditor’s independence, whether the independent accountants are likely to provide the most effective and efficient service based on their
familiarity with the Company, and whether the service could enhance the Company’s ability to manage or control risk or improve audit
quality. The Audit Committee has delegated pre-approval authority to its chairman, who must report any decisions to the Audit Committee
at its next scheduled meeting.

The  Audit  Committee  pre-approved  100%  of  all  audit  and  other  services  provided  by  Deloitte  &  Touche  LLP,  our  current

independent registered public accounting firm, in 2019 and 2020.

73

    
    
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PART IV

Item 15. Exhibits and Financial Statement Schedules

(a) The following documents are included as part of this Annual Report on Form 10-K:

(1) Financial Statements:

All financial statements of the registrant referred to in Item 8 of this Report on Form 10-K.

(2) Financial Statement Schedules:

All financial statements schedules have been omitted because the required information is included in the consolidated financial
statements or the notes thereto or is not applicable or required.

(3) Exhibits:

Exhibit
Number

Exhibit Description

Form      SEC File No.

     Exhibit

Filing Date

Incorporation By Reference

3.1

3.2

3.3

3.4

3.5

3.6

3.7

4.1

4.2

4.3

4.4

4.5

Certificate of Incorporation of XOMA Corporation

8-K12G3

000-14710

Certificate of Amendment of Certificate of Incorporation
of XOMA Corporation

8-K

000-14710

Certificate of Amendment to the Amended Certificate of
Incorporation of XOMA Corporation

8-K

000-14710

Certificate of Amendment to the Amended Certificate of
Incorporation of XOMA Corporation

8-K

000-14710

Certificate of Designation of Preferences, Rights and
Limitations of Series X Convertible Preferred Stock

8-K

000-14710

Certificate of Designation of 8.625% Series A
Cumulative Perpetual Preferred Stock

By-laws of XOMA Corporation

8-K

8-K

000-14710

000-14710

Reference is made to Exhibits 3.1, 3.2, 3.3, 3.4, 3.5, 3.6
and 3.7

Specimen of Common Stock Certificate

8-K

000-14710

Form of Warrants (February 2016 Warrants)

Form of Warrants (May 2018 Warrants)

Form of Warrants (March 2019 Warrants)

10-Q

10-Q

10-Q

000-14710

000-14710

000-14710

3.1

3.1

3.1

3.1

3.1

3.1

3.2

4.1

4.9

4.6

4.7

74

01/03/2012

05/31/2012

05/28/2014

10/18/2016

02/16/2017

12/11/2020

01/03/2012

01/03/2012

05/04/2016

08/07/2018

05/06/2019

    
    
    
Table of Contents

Exhibit
Number

4.6+

10.1*

10.2*

10.3*

10.4*

10.5*

10.6*

10.7*

10.8†

10.9†

10.10

10.11†

10.12

Exhibit Description

Form      SEC File No.

     Exhibit

Filing Date

Incorporation By Reference

Description of Registrant’s Securities

XOMA Corporation Amended and Restated 2010 Long
Term Incentive and Stock Award Plan

S-8

333-198719

99.1

09/12/2014

Amended and Restated 2010 Long Term Incentive and
Stock Award Plan

DEF 14A

000-14710

Appendix   
A

04/05/2019

Form of Stock Option Agreement for Amended and
Restated 2010 Long Term Incentive and Stock Award
Plan

2016 Incentive Compensation Plan

2015 Employee Stock Purchase Plan

Amended 2015 Employee Share Purchase Plan

Form of Subscription Agreement and Authorization of
Deduction under the 2015 Employee Stock Purchase
Plan

License Agreement by and between XOMA Ireland
Limited and MorphoSys AG, dated as of February 1,
2002

License Agreement, dated as of December 29, 2003, by
and between Diversa Corporation (n/k/a BP Biofuels
Advanced Technology Inc.) and XOMA Ireland Limited

First Amendment, dated October 28, 2014, to the
License Agreement between XOMA (US) LLC
(assigned to it by XOMA Ireland Limited) and BP
Biofuels Advanced Technology Inc. (previously Diversa
Corporation, previously Verenium Corporation).

Secured Note Agreement, dated as of May 26, 2005, by
and between Chiron Corporation and XOMA (US) LLC

Amended Secured Note Agreement, dated September
30, 2015, by and between XOMA (US) LLC and
Novartis Institutes for Biomedical Research, Inc.

10-K

10-Q

S-8

8-K

000-14710

10.6A

03/14/2012

000-14710

333-204367

000-14710

10.1

99.1

10.2

05/04/2016

05/21/2015

05/24/2017

S-8

333-204367

99.2

05/21/2015

10-Q/A

000-14710

10.43

12/04/2002

8-K/A

000-14710

2

03/19/2004

10-Q

000-14710

10.3

11/06/2014

10-Q

000-14710

10.3

08/08/2005

10-Q

000-14710

10.3

11/06/2015

10.13

Amendment to Secured Note Agreement, executed
September 22, 2017, by and between

10-K

000-14710

10.31

03/07/2018

75

    
    
    
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Exhibit
Number

10.14†

10.15†

10.16†

10.17†

10.18

10.19

10.20†

10.21†

10.22

Exhibit Description

Form      SEC File No.

     Exhibit

Filing Date

Incorporation By Reference

Novartis Vaccines and Diagnostics, Inc. (formerly
Chiron Corporation) and XOMA (US) LLC

Amended and Restated Research, Development and
Commercialization Agreement, executed November 7,
2008, by and between Novartis Vaccines and
Diagnostics, Inc. (formerly Chiron Corporation) and
XOMA (US) LLC

Amendment No. 1 to Amended and Restated Research,
Development and Commercialization Agreement,
effective as of April 30, 2010, by and between Novartis
Vaccines and Diagnostics, Inc. (formerly Chiron
Corporation) and XOMA (US) LLC

Amendment to Amended and Restated Research,
Development and Commercialization Agreement, dated
September 30, 2015, by and between XOMA (US) LLC
and Novartis Vaccines and Diagnostics, Inc. (formerly
Chiron Corporation)

Collaboration Agreement, dated as of November 1, 2006,
between Takeda Pharmaceutical Company Limited and
XOMA (US) LLC

First Amendment to Collaboration Agreement, effective
as of February 28, 2007, between Takeda
Pharmaceutical Company Limited and XOMA (US)
LLC

Second Amendment to Collaboration Agreement,
effective as of February 9, 2009, among Takeda
Pharmaceutical Company Limited and XOMA (US)
LLC

License Agreement, effective as of August 27, 2007, by
and between Pfizer Inc. and XOMA Ireland Limited

Discovery Collaboration Agreement dated September 9,
2009, by and between XOMA Development Corporation
and Arana Therapeutics Limited

Letter Agreement, dated June 19, 2015, by and between
XOMA (US) LLC and Novartis Vaccines and
Diagnostics, Inc.

76

10-K

000-14710

10.24C

03/11/2009

10-K

000-14710

10.25B

03/14/2012

10-Q

000-14710

10.4

11/06/2015

10-K

000-14710

10.46

03/08/2007

10-Q

000-14710

10.48

05/10/2007

10-K

000-14710

10.31B

03/11/2009

8-K

000-14710

2

09/13/2007

10-Q/A

000-14710

10.35

03/05/2010

10-Q

000-14710

10.1

08/10/2015

    
    
    
Table of Contents

Exhibit
Number

10.23†

10.24

10.25

10.26

10.27

10.28

10.29

Exhibit Description

Form      SEC File No.

     Exhibit

Filing Date

Incorporation By Reference

License Agreement, dated September 30, 2015, by and
between XOMA (US) LLC and Novartis Institutes for
Biomedical Research, Inc.

Protective Rights Agreement dated December 21, 2016
by and between XOMA (US) LLC and HealthCare
Royalty Partners II, L.P. relating to the Royalty Interest
Acquisition Agreement dated December 20, 2016, by
and between XOMA Corporation and HealthCare
Royalty Partners II, L.P. and the Amended and Restated
License Agreement, dated effective as of October 27,
2006, between XOMA (US) LLC and DYAX, Corp.

Protective Rights Agreements dated December 21, 2016
by and between XOMA (US) LLC and HealthCare
Royalty Partners II, L.P. relating to the Royalty Interest
Acquisition Agreement dated December 20, 2016, by
and between XOMA Corporation and HealthCare
Royalty Partners II, L.P. and the License Agreement,
dated effective as of August 18, 2005, between XOMA
(US) LLC and Wyeth Pharmaceuticals

Royalty Interest Acquisition Agreement dated December
20, 2016, by and between XOMA Corporation and
HealthCare Royalty Partners II, L.P., relating to the
Amended and Restated License Agreement, dated
effective as of October 27, 2006, between XOMA (US)
LLC and DYAX, Corp.

Royalty Interest Acquisition Agreement dated December
20, 2016, by and between XOMA Corporation and
HealthCare Royalty Partners II, L.P., relating to the
License Agreement, dated effective as of August 18,
2005, between XOMA (US) LLC and Wyeth
Pharmaceuticals

Amendment of Section 6.10(a) and (b), dated March 8,
2017, to Royalty Interest Acquisition Agreements dated
December 20, 2016, by and between XOMA
Corporation and HealthCare Royalty Partners II, L.P.

Common Stock Purchase Agreement, dated August 24,
2017, by and between XOMA Corporation and Novartis
Pharma AG

77

10-Q

000-14710

10.2

11/06/2015

10-K

000-14710

10.60

03/16/2017

10-K

000-14710

10.61

03/16/2017

10-K

000-14710

10.62

03/16/2017

10-K

000-14710

10.63

03/16/2017

10-K

000-14710

10.64

03/16/2017

10-Q

000-14710

10.1

11/06/2017

    
    
    
Table of Contents

Exhibit
Number

10.30†

10.31†

10.32

10.33†

10.34†

10.35*

10.36*

10.37*

10.38*

10.39†

10.40

Exhibit Description

Form      SEC File No.

     Exhibit

Filing Date

Incorporation By Reference

IL-1b Target License Agreement, dated August 24,
2017, by and between XOMA Corporation and Novartis
Pharma AG

License Agreement, dated August 24, 2017, by and
between XOMA Corporation and Novartis Pharma AG

Asset Purchase Agreement, dated November 4, 2015,
between XOMA Corporation and Ology Bioservices,
Inc. (formerly Nanotherapeutics Inc.)

License Agreement, dated March 23, 2016, between
XOMA Corporation and Ology Bioservices, Inc.
(formerly Nanotherapeutics Inc.)

Amendment and Restatement, dated February 2, 2017, to
the Asset Purchase Agreement, dated November 4, 2015,
and License Agreement, dated March 23, 2016, between
XOMA Corporation and Ology Bioservices, Inc.
(formerly Nanotherapeutics Inc.)

Officer Employment Agreement, dated August 7, 2017,
between XOMA Corporation and James R. Neal

Officer Employment Agreement, dated August 7, 2017,
between XOMA Corporation and Thomas Burns

Amended and Restated Change of Control Severance
Agreement, dated August 7, 2017, to the Change of
Control Severance Agreement, dated January 3, 2011,
between XOMA Corporation and James R. Neal

Amended and Restated Change of Control Severance
Agreement, dated August 7, 2017, to the Change of
Control Severance Agreement, dated October 28, 2015,
between XOMA Corporation and Thomas Burns

Royalty Purchase Agreement dated September 20, 2018,
between XOMA Corporation and Agenus Inc.

Loan and Security Agreement dated May 7, 2018,
between XOMA Corporation, XOMA

78

10-Q

000-14710

10.2

11/06/2017

10-Q

000-14710

10.3

11/06/2017

10-Q

000-14710

10.4

11/06/2017

10-Q

000-14710

10.5

11/06/2017

10-Q

000-14710

10.6

11/06/2017

10-Q

000-14710

10.7

11/06/2017

10-Q

000-14710

10.8

11/06/2017

10-Q

000-14710

10.9

11/06/2017

10-Q

000-14710

10.10

11/06/2017

10-Q

000-14710

10.9

11/07/2018

10-Q

000-14710

10.5

08/07/2018

    
    
    
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Exhibit
Number

10.41

10.42†

10.43†

10.44†

10.45†

10.46†

10.47†

10.48

10.49#

10.50#

Exhibit Description

Form      SEC File No.

     Exhibit

Filing Date

Incorporation By Reference

(US) LLC and XOMA Technology, Ltd. and Silicon
Valley Bank

First Amendment, dated March 4, 2019, to the Loan and
Security Agreement dated May 7, 2018, between XOMA
Corporation, XOMA (US) LLC and XOMA
Technology, Ltd. and Silicon Valley Bank

License Agreement, dated December 6, 2017, between
XOMA (US) LLC and Rezolute, Inc. (formerly
AntriaBio)

Common Stock Purchase Agreement, dated December 6,
2017, between XOMA (US) LLC and Rezolute, Inc.
(formerly AntriaBio)

Amendment No. 1, dated March 30, 2018, to the License
Agreement, dated December 6, 2017, between XOMA
(US) LLC and Rezolute, Inc. (formerly AntriaBio, Inc.)

Amendment No. 1, dated March 30, 2018, to the
Common Stock Purchase Agreement, dated December 6,
2017, between XOMA Corporation and Rezolute, Inc.
(formerly AntriaBio, Inc.)

Amendment No. 2, dated January 7, 2019, to the License
Agreement, dated December 6, 2017, between XOMA
(US) LLC and Rezolute, Inc. (formerly AntriaBio)

Amendment No. 2, dated January 7, 2019, to the
Common Stock Purchase Agreement, dated December 6,
2017, between XOMA (US) LLC and Rezolute, Inc.
(formerly AntriaBio)

Common Stock Sales Agreement, dated December 18,
2018, by and between XOMA Corporation and H.C.
Wainwright & Co., LLC

Royalty Purchase Agreement dated April 7, 2019,
between XOMA (US) LLC and Aronora, Inc.

10-Q

000-14710

10.3

05/06/2019

10-K

000-14710

10.66

03/07/2018

10-K

000-14710

10.65

03/07/2018

10-Q

000-14710

10.1

05/09/2018

10-Q

000-14710

10.2

05/09/2018

10-K

000-14710

10.71

03/07/2019

10-K

000-14710

10.72

03/07/2019

8-K

000-14710

10.1

12/18/2018

10-Q

000-14710

10.1

08/06/2019

Royalty Purchase Agreement dated September 26, 2019,
between XOMA (US) LLC and Palobiofarma, S.L

10-Q

000-14710

10.1

11/05/2019

79

    
    
    
Table of Contents

Exhibit
Number

10.51

10.52#

10.53#

10.54#

10.55

10.56 +

10.57 +

10.58 +

10.59 +

21.1+

23.1+

Exhibit Description

Form      SEC File No.

     Exhibit

Filing Date

Incorporation By Reference

10-K

000-14710

10.61

03/10/2020

10-Q

000-14710

10.1

11/05/2020

10-Q

000-14710

10.2

11/05/2020

10-Q

000-14710

10.1

05/05/2020

10-Q

000-14710

10.1

05/05/2020

Lease Termination Agreement, dated December 17,
2019, by and between XOMA Corporation and 7th
Street Properties II

License Agreement between the Company and Novartis
International Pharmaceutical Ltd., dated September 30,
2015 (this exhibit was previously filed under confidential
treatment request as Exhibit 10.2 to Form 10-Q filed
November 6, 2015)

Amendment to Amended and Restated Research,
Development and Commercialization Agreement,
between the Company and Novartis Vaccine and
Diagnostics, Inc., dated September 30, 2015 (this exhibit
was previously filed under confidential treatment request
as Exhibit 10.4 to Form 10-Q filed November 6, 2015)

Collaboration and License Agreement, dated as of March
5, 2020, by and between XOMA (US) LLC and Cadila
Healthcare Limited

Amendment No. 3, dated March 31, 2020, to the
Common Stock Purchase Agreement, dated December 6,
2017, between XOMA Corporation and Rezolute, Inc.
(formerly AntriaBio, Inc.)

Form of Amended and Restated Indemnification
Agreement for Directors and Officers

Non-Exclusive License Agreement, dated November 30,
2001, between XOMA Ireland Limited ("XOMA")
Sesen Bio, Inc. and (formerly Viventia Biotech Inc.)

Amendment No. 1, dated July 24, 2020, to the Non-
Exclusive License Agreement, dated November 30,
2001, between XOMA Ireland Limited ("XOMA") and
Sesen Bio, Inc.

Amendment No. 1, dated March 10, 2021, to the
Common Stock Sales Agreement, dated December 18,
2018, by and between XOMA Corporation and H.C.
Wainwright & Co., LLC

Subsidiaries of the Company

Consent of Deloitte & Touche LLP, Independent
Registered Public Accounting Firm

80

    
    
    
Table of Contents

Exhibit
Number

24.1+

31.1+

31.2+

32.1+

Exhibit Description

Form      SEC File No.

     Exhibit

Filing Date

Incorporation By Reference

Power of Attorney (included on the signature pages
hereto)

Certification of Chief Executive Officer, as required by
Rule 13a-14(a) or Rule 15d-14(a)

Certification of Chief Financial Officer, as required by
Rule 13a-14(a) or Rule 15d-14(a)

Certification of Chief Executive Officer and Chief
Financial Officer, as required by Rule 13a-14(b) or Rule
15d-14(b) and Section 1350 of Chapter 63 of Title 18 of
the United States Code (18 U.S.C. §1350)(1)

101.INS+

Inline XBRL Instance Document

101.SCH+

Inline XBRL Taxonomy Extension Schema Document

101.CAL+

101.DEF+

101.LAB+

101.PRE+

Inline XBRL Taxonomy Extension Calculation Linkbase
Document

Inline XBRL Taxonomy Extension Definition Linkbase
Document

Inline XBRL Taxonomy Extension Labels Linkbase
Document

Inline XBRL Taxonomy Extension Presentation
Linkbase Document

104

Cover Page Interactive Data File (formatted as Inline
XBRL and contained in Exhibit 101)

†     Confidential treatment has been granted with respect to certain portions of this exhibit. This exhibit omits the information subject to this

confidentiality request. Omitted portions have been filed separately with the SEC.

*     Indicates a management contract or compensation plan or arrangement.
+      Filed herewith
#     Portions of this exhibit (indicated by asterisks) have been omitted as the Registrant has determined that (i) the omitted information is not

material and (ii) the omitted information would likely cause competitive harm to the Registrant if publicly disclosed.

(1)    This certification accompanies the Form 10-K to which it relates, is not deemed filed with the Securities and Exchange Commission and
is not to be incorporated by reference into any filing of the Registrant under the Securities Act of 1933, as amended, or the Securities
Exchange Act of 1934, as amended (whether made before or after the date of the Form 10-K), irrespective of any general incorporation
language contained in such filing.

The exhibits listed in the accompanying index to exhibits are filed or incorporated by reference as part of this Annual Report on

Form 10-K.

81

    
    
    
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Item 16. Form 10-K Summary

None.

82

Table of Contents

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, on this 10th day of March 2021.

SIGNATURES

XOMA Corporation

By:

/s/ JAMES R. NEAL
James R. Neal
Chief Executive Officer and Director

POWER OF ATTORNEY

KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints James
Neal and Thomas Burns, and each of them, as his or her true and lawful attorneys-in-fact and agents, with full power of substitution and
resubstitution  for  him  or  her  and  in  his  or  her  name,  place,  and  stead,  in  any  and  all  capacities,  to  sign  any  and  all  amendments  to  this
Annual  Report  on  Form  10-K,  and  to  file  the  same,  with  exhibits  thereto  and  other  documents  in  connection  therewith,  with  the  SEC,
granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing
requisite and necessary to be done therewith, as fully to all intents and purposes as he might or could do in person, hereby ratifying and
confirming all that said attorneys-in-fact and agents, and any of them or their substitute or substitutes, may lawfully do or cause to be done
by virtue hereof.

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 and on the dates indicated.

Signature

/s/ James R. Neal
(James R. Neal)

Chief Executive Officer (Principal Executive Officer) and Director

March 10, 2021

Title

Date

/s/ Thomas Burns
(Thomas Burns)

Senior Vice President, Finance and Chief Financial Officer
(Principal Financial and Principal Accounting Officer)

/s/ W. Denman Van Ness
(W. Denman Van Ness)

/s/ Joseph M. Limber
(Joseph M. Limber)

/s/ Jack L. Wyszomierski
(Jack L. Wyszomierski)

/s/ Matthew Perry
(Matthew Perry)

/s/ Barbara Kosacz
(Barbara Kosacz)

/s/ Natasha Hernday
(Natasha Hernday)

Chairman of the Board of Directors

Director

Director

Director

Director

Director

83

March 10, 2021

March 10, 2021

March 10, 2021

March 10, 2021

March 10, 2021

March 10, 2021

March 10, 2021

    
    
Table of Contents

Index to Consolidated Financial Statements

Report of Independent Registered Public Accounting Firm
Consolidated Balance Sheets
Consolidated Statements of Operations and Comprehensive Income (Loss)
Consolidated Statements of Stockholders’ Equity
Consolidated Statements of Cash Flows
Notes to the Consolidated Financial Statements

     F-1
F-3
F-4
F-5
F-6
F-7

84

Table of Contents

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Stockholders and the Board of Directors of XOMA Corporation

Opinion on the Financial Statements

We  have  audited  the  accompanying  consolidated  balance  sheets  of  XOMA  Corporation  and  subsidiaries  (the  "Company")  as  of
December 31, 2020 and 2019, the related consolidated statements of operations and comprehensive income (loss), stockholders' equity, and
cash  flows,  for  the  each  of  the  two  years  in  the  period  ended  December  31,  2020,  and  the  related  notes  (collectively  referred  to  as  the
"financial statements"). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company
as of December 31, 2020 and 2019, and the results of its operations and its cash flows for the each of the two years in the period ended
December 31, 2020, in conformity with accounting principles generally accepted in the United States of America.

Basis for Opinion

These  financial  statements  are  the  responsibility  of  the  Company's  management.  Our  responsibility  is  to  express  an  opinion  on  the
Company's  financial  statements  based  on  our  audits.  We  are  a  public  accounting  firm  registered  with  the  Public  Company Accounting
Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S.
federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit
to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. Our
audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud,
and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts
and  disclosures  in  the  financial  statements.  Our  audits  also  included  evaluating  the  accounting  principles  used  and  significant  estimates
made  by  management,  as  well  as  evaluating  the  overall  presentation  of  the  financial  statements.  We  believe  that  our  audits  provide  a
reasonable basis for our opinion.

Critical Audit Matter

The  critical  audit  matter  communicated  below  is  a  matter  arising  from  the  current-period  audit  of  the  financial  statements  that  was
communicated or required to be communicated to the audit committee and that (1) relates to accounts or disclosures that are material to the
financial  statements  and  (2)  involved  our  especially  challenging,  subjective,  or  complex  judgments.  The  communication  of  critical  audit
matters does not alter in any way our opinion on the financial statements, taken as a whole, and we are not, by communicating the critical
audit matter below, providing a separate opinion on the critical audit matter or on the accounts or disclosures to which it relates.

Long-Term Royalty Receivables — Refer to Notes 2 and 5 to the financial statements

Critical Audit Matter Description

The Company has purchased rights to receive a portion of certain future developmental, regulatory and commercial sales milestones,
royalties, and option fees on sales of products currently in clinical development. As of December 31, 2020, the carrying value of the long-
term royalty receivables (“milestone and royalty rights”) is $34.6 million. The Company accounts for milestone and royalty rights on a non-
accrual basis using the cost recovery method. The milestone and royalty rights relate to developmental pipeline products which are non-
commercialized, non-approved products that require FDA or other regulatory approval, and thus have uncertain cash flows. Management
assesses any impairment indicators and changes in expected recoverability of the long-term receivable asset regularly.

The  determination  of  impairment  indicators  requires  obtaining  and  assessing  all  available  information  regarding  the  developmental
pipeline products as of the Company’s financial reporting dates. The Company obtains information through available sources including: 1)
updates from the selling party of the milestone and royalty rights, 2) publicly available clinical trial data and news, and 3) public disclosures
provided by the research companies developing the products.

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We identified the accounting evaluation of impairment indicators as a critical audit matter, primarily due to the Company’s reliance on
third parties to disclose updates to the Company timely for the Company's required financial reporting deadlines. The timing of disclosure
to  the  Company  of  a  change  in  the  use,  or  intent  for  future  use,  of  the  licenses  related  to  the  milestone  and  royalty  rights  could  have  a
significant  impact  on  the  fair  value  of  milestone  and  royalty  rights  and  a  significant  change  in  fair  value  could  cause  a  significant
impairment.  Performing  audit  procedures  to  evaluate  whether  management  had  appropriately  identified  impairment  indicators  involved
challenging  and  complex  auditor  judgment,  including  the  need  to  involve  more  experienced  auditors  in  assessing  the  completeness  of
available information and if any available public information represents an impairment indicator as of the Company’s financial reporting
date.

How the Critical Audit Matter Was Addressed in the Audit

Our audit procedures related to the evaluation of assumptions used in the impairment assessment of the long-term royalty receivables

included, but were not limited to, the following:

•

Considering the impact of changes in the regulatory environment on management’s impairment indicator conclusions.

• We  evaluated  the  Company’s  assessment  of  impairment  indicators  by  developing  an  independent  expectation  of  impairment
indicators through research of third-party disclosures and clinical trial news for programs associated with the milestone and royalty
rights and comparing such expectation to those included in the impairment analysis.

• We  inspected  the  Company’s  documentation  of  inquiries  and  written  correspondence  to  obtain  program  updates  from  the  selling

parties of the milestone and royalty rights throughout the year and through the Company’s reporting date.  

•

Confirmed  with  the  selling  parties  of  the  milestone  and  royalty  rights  that  complete  information  known  to  the  selling  party
regarding the associated research programs was provided timely, completely, and accurately to the Company.

/s/ DELOITTE & TOUCHE LLP

San Francisco, California  
March 10, 2021  

We have served as the Company's auditor since 2018.

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Current assets:

Cash
Restricted cash
Trade and other receivables, net
Income tax receivable
Prepaid expenses and other current assets

Total current assets

Long-term restricted cash
Property and equipment, net
Operating lease right-of-use assets
Long-term royalty receivables
Equity securities
Other assets

Total assets

XOMA Corporation
CONSOLIDATED BALANCE SHEETS
(in thousands, except share data)

ASSETS

December 31, 

2020

2019

$

$

$

$

$

$

$

84,222
1,611
263
1,526
443
88,065
531
21
359
34,575
1,693
41
125,285

456
642
75
179
1,452
1,410
8,088
12,302
13,516
12,764
229
50
38,861

49

—

56,688
—
2,933
—
352
59,973
—
34
510
34,375
681
151
95,724

614
945
75
163
1,096
798
5,184
8,875
15,317
27,093
408
43
51,736

—

—

84
1,267,377
(1,181,086)
86,424
125,285

$

73
1,238,299
(1,194,384)
43,988
95,724

LIABILITIES AND STOCKHOLDERS’ EQUITY

Current liabilities:

Accounts payable
Accrued and other liabilities
Contingent consideration under royalty purchase agreements
Operating lease liabilities
Unearned revenue recognized under units-of-revenue method
Contingent liabilities
Current portion of long-term debt

Total current liabilities

Unearned revenue recognized under units-of-revenue method – long-term
Long-term debt
Long-term operating lease liabilities
Other liabilities – long-term

Total liabilities

Commitments and Contingencies (Note 13)

Stockholders’ equity:

Preferred Stock, $ 0.05 par value,  1,000,000 shares authorized:
8.625% Series A cumulative, perpetual preferred stock,  984,000 and zero shares issued and outstanding at
December 31, 2020 and December 31, 2019, respectively
Convertible preferred stock, 5,003 and 6,256 shares issued and outstanding at December 31, 2020 and December
31, 2019, respectively
Common stock, $0.0075 par value,  277,333,332 shares authorized, 11,228,792 and 9,758,583 shares issued and
outstanding at December 31, 2020 and December 31, 2019, respectively
Additional paid-in capital
Accumulated deficit

Total stockholders’ equity

Total liabilities and stockholders’ equity

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

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XOMA Corporation
CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)
(in thousands, except per share amounts)

Revenues:

Revenue from contracts with customers
Revenue recognized under units-of-revenue method

Total revenues

Operating expenses:

Research and development
General and administrative
Total operating expenses

Income (loss) from operations

Other income (expense), net:

Interest expense
Other income, net

Income (loss) before income tax
Income tax benefit
Net income (loss) and comprehensive income (loss)

Net income (loss) and comprehensive income (loss) available to common stockholders (Note 11), basic
Net income (loss) and comprehensive income (loss) available to common stockholders (Note 11), diluted
Basic net income (loss) per share available to common stockholders
Diluted net income (loss) per share available to common stockholders
Weighted average shares used in computing basic net income (loss) per share available to common stockholders
Weighted average shares used in computing diluted net income (loss) per share available to common stockholders

Year Ended
December 31, 

2020

2019

$

$
$
$
$
$

27,941
1,444
29,385

170
16,799
16,969

12,416

(1,844)
1,225
11,797
1,501
13,298
8,793
9,010
0.82
0.78
10,674
11,503

17,276
1,094
18,370

1,253
21,002
22,255

(3,885)

(1,919)
3,822
(1,982)
—
(1,982)
(1,982)
(1,982)
(0.23)
(0.23)
8,763
8,763

$

$
$
$
$
$

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

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XOMA Corporation
CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY
(in thousands)

Series A Preferred
Stock

Convertible Preferred
Stock

     Shares     Amount

Shares     Amount

Common Stock
     Shares     Amount

Additional
Paid-In
     Capital

Accumulated
Deficit

Total
Stockholders’
Equity

Balance, January 1,
2019
Exercise of stock
options
Issuance of common
stock related to 401(k)
contribution and
ESPP
Vesting of restricted
stock units
Stock-based
compensation expense  
Issuance of warrants
Issuance of common
stock, net
Net loss and
comprehensive loss
Balance,
December 31, 2019
Exercise of stock
options
Issuance of common
stock related to 401(k)
contribution and
ESPP
Disgorgement of
stockholder's short-
swing profits
Issuance of common
stock related to Series
Y preferred stock
conversion
Stock-based
compensation expense  
Issuance of preferred
stock
Net income and
comprehensive
income
Balance,
December 31, 2020

— $

—  

—  

—  

—  
—  

—  

—  

— $

—  

—  

—  

—  

984

—  

984

$

—

—

—

—

—
—

—

—

—

—

—

—

—

—

49

—

49

6

$

—  

—  

—  

—  
—  

—  

—  

6

$

—  

—  

8,691

$

65

$ 1,211,122

$

(1,192,402)

$

18,785

—  

56

—  

273

—  

273

—  

—  

—  
—  

10

2

—  
—  

—  

136

—  

—  
—  

—  

4,948
66

—  

—  

—  
—  

136

—

4,948
66

—  

1,000

8

21,754

—  

21,762

—  

—  

—  

—  

(1,982)

(1,982)

—  

9,759

$

73

$ 1,238,299

$

(1,194,384)

$

43,988

—  

211

1

2,406

—  

2,407

—  

—  

6

—  

136

—  

136

—  

—  

—  

—  

13

—

(1)

—  

—  

—  

5

$

—

1,253

10

(10)

—  

—  

—  

3,961

—  

3,961

—  

—  

22,572

—  

22,621

—  

—  

—  

—  

13,298

13,298

—  

11,229

$

84

$ 1,267,377

$

(1,181,086)

$

86,424

13

—

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

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XOMA Corporation
CONSOLIDATED STATEMENTS OF CASH FLOWS
(in thousands)

Year Ended December 31, 
2019
2020

Cash flows from operating activities:

Net income (loss)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:

$

13,298

$

Stock-based compensation expense
Common stock contribution to 401(k)
Depreciation and amortization
Amortization of debt issuance costs, debt discount and final payment on debt
Non-cash portion of Novartis Milestone Payment
Non-cash lease expense
Payments in excess of loss recognized upon early lease termination
Change in fair value of equity securities
Changes in assets and liabilities:

Trade and other receivables, net
Income tax receivable
Prepaid expenses and other assets
Accounts payable and accrued liabilities
Operating lease liabilities
Unearned revenue recognized under units-of-revenue method
Contingent NIH refund liability
Other liabilities

Net cash provided by (used in) operating activities

Cash flows from investing activities:

Payments related to purchase of royalty rights
Receipts related to purchased royalty rights
Purchase of property and equipment

Net cash used in investing activities

Cash flows from financing activities:

Proceeds from issuance of preferred stock
Proceeds from issuance of common stock
Payment of preferred and common stock issuance costs
Proceeds from exercise of options and other share-based compensation
Proceeds from issuance of long-term debt
Principal payments – debt
Principal payments – finance lease
Proceeds from disgorgement of stockholder's short-swing profits
Taxes paid related to net share settlement of equity awards

Net cash provided by financing activities

Net increase in cash and restricted cash
Cash and restricted cash at the beginning of the period
Cash and restricted cash at the end of the period

Supplemental Cash Flow Information:

Cash paid for interest

Non-cash investing and financing activities:

Interest added to principal balance on long-term debt
Accrued cost related to issuance of preferred and common stock
Issuance of common stock warrant under SVB loan
Estimated fair value of contingent consideration under the royalty
purchase agreements

3,961
88
22
698
(7,300)
150
—
(1,012)

2,670
(1,526)
83
(542)
(163)
(1,444)
612
497
10,092

(1,200)
1,000
(9)
(209)

24,600
—
(1,945)
4,850
—
(5,313)
(17)
13
(2,395)
19,793

29,676
56,688
86,364

692

490
264
—

—

$

$

$
$
$

$

$

$

$
$
$

$

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

F-6

(1,982)

4,948
102
25
592
—
1,890
(1,476)
(289)

(1,558)
—
240
(242)
(2,202)
(1,094)
—
761
(285)

(19,300)
—
—
(19,300)

—
22,000
(388)
610
9,500
(938)
(15)
—
(276)
30,493

10,908
45,780
56,688

558

710
166
66

75

    
    
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
     
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1. Description of Business

XOMA Corporation
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

XOMA Corporation (referred to as “XOMA” or the “Company”), a Delaware corporation, is a biotech royalty aggregator with a
sizable  portfolio  of  economic  rights  to  future  potential  milestone  and  royalty  payments  associated  with  partnered  pre-commercial
therapeutic  candidates.  The  Company’s  portfolio  was  built  through  licensing  its  proprietary  products  and  platforms  from  its  legacy
discovery and development business, combined with acquisitions of rights to future milestones and royalties that the Company has made
since the royalty aggregator business model was implemented in 2017. The Company’s drug royalty aggregator business is focused on early
to mid-stage clinical assets primarily in Phase 1 and 2 with blockbuster potential licensed to large-cap partners. The Company expects that
most of its future revenue will be based on payments the Company may receive for milestones and royalties related to these programs.

Liquidity and Financial Condition

The  Company  has  incurred  significant  operating  losses  and  negative  cash  flows  from  operations  since  its  inception.  As  of
December 31, 2020, the Company had unrestricted and restricted cash of $84.2 million and $2.1 million, respectively. As of December 31,
2020, the current and non-current portion of restricted cash was $1.6 million and $0.5 million, respectively. The restricted cash balance may
only  be  used  to  pay  dividends  on  the 8.625%  Series  A  cumulative,  perpetual  preferred  stock  (“Series  A  Preferred  Stock”)  issued  in
December 2020. Based on the Company’s current cash balance and its ability to control discretionary spending, such as royalty acquisitions,
the  Company  has  evaluated  and  concluded  its  financial  condition  is  sufficient  to  fund  its  planned  operations  and  commitments  and
contractual obligations for a period of at least one year following the date that these consolidated financial statements are issued.

2. Basis of Presentation and Significant Accounting Policies

Basis of Presentation

The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All
intercompany accounts and transactions among consolidated entities were eliminated upon consolidation. The accompanying consolidated
financial statements were prepared in accordance with generally accepted accounting principles (“GAAP”) in the United States for financial
information and with the instructions to Form 10-K and Article 10 of Regulation S-X. 

Use of Estimates

The preparation of financial statements in conformity with GAAP in the United States requires management to make estimates and
assumptions  that  affect  the  reported  amounts  of  assets,  liabilities,  revenue  and  expenses,  and  related  disclosures.  On  an  ongoing  basis,
management evaluates its estimates including, but not limited to, those related to revenue recognition, revenue recognized under units-of-
revenue  method,  equity  securities,  legal  contingencies  and  stock-based  compensation.  The  Company  bases  its  estimates  on  historical
experience and on various other market-specific and other relevant assumptions that are believed to be reasonable under the circumstances,
the results of which form the basis for making judgments about the carrying  values  of  assets  and  liabilities  that  are  not  readily  apparent
from other sources.

Actual  results  may  differ  significantly  from  these  estimates,  such  as  the  Company’s  billing  under  government  contracts  and
amortization  of  the  payments  received  from  HealthCare  Royalty  Partners  II,  L.P.  (“HCRP”).  Under  the  Company’s  contracts  with  the
National Institute of Allergy and Infectious Diseases (“NIAID”), a part of the National Institutes of Health (“NIH”), the Company billed
using NIH’s provisional rates and thus is subject to future audits at the discretion of NIAID’s contracting office. In October of 2019, NIH
notified the Company that it engaged KPMG to perform an audit of the Company’s incurred cost submissions for 2013, 2014 and 2015. The
audit procedures were completed and the Company adjusted its estimated liability owed to NIH to $1.4 million as of December 31, 2020.
The audit remains subject to further review by NIH as part of the contract close-out process and the Company may incur further liability as
a result.  In addition, under the contracts with HCRP, the amortization for the reporting period is calculated based on the

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payments expected to be made by the licensees to HCRP over the term of the arrangement. Any changes to the estimated payments by the
licensees to HCRP can result in a material adjustment to revenue previously reported.

The  COVID-19  pandemic  has  resulted  in  a  global  slowdown  of  economic  activity  which  has  led  to  delays  and  could  result  in
further delays or terminations of some clinical trials underlying the Company’s royalty purchase agreements. Estimates and assumptions
about future events and their effects cannot be determined with certainty and therefore require the exercise of judgment. These estimates
may  change,  as  new  events  occur  and  additional  information  is  obtained,  and  are  recognized  in  the  condensed  consolidated  financial
statements as soon as they become known. Actual results could differ from those estimates and any such differences may be material to the
Company’s financial statements.

Cash and Restricted Cash

Cash  consists  of  bank  deposits  held  in  business  checking  and  interest-bearing  deposit  accounts. As  of  December  31,  2020  and
2019,  the  Company  did  not  have  any  cash  equivalent  balances,  defined  as  highly  liquid  financial  instruments  purchased  with  original
maturities of three months or less.

Restricted  cash  consists  of  bank  deposits  held  to  pay  dividends  on  the  Company’s 8.625%  cumulative,  perpetual  Series  A

Preferred Stock.

The Company maintains cash and restricted cash balances at commercial banks. Balances commonly exceed the amount insured by
the Federal Deposit Insurance Corporation. The Company has not experienced any losses in such accounts, and management believes that
the Company is not exposed to any significant credit risk with respect to such cash and restricted cash.

The following table provides a reconciliation of cash and restricted cash reported within the consolidated balance sheets that sum

to the total of the same amounts shown in the consolidated statements of cash flows (in thousands):

Cash
Restricted cash
Long-term restricted cash
Total cash and restricted cash

Revenue Recognition

Year Ended December 31, 
2019
2020

$

$

84,222
1,611
531
86,364

$

$

56,688
—
—
56,688

The  Company  recognizes  revenue  from  all  contracts  with  customers  according  to Accounting  Standards  Codification  (“ASC”)
Topic 606, Revenue from Contracts with Customers ("ASC 606"), except for contracts that are within the scope of other standards, such as
leases,  insurance,  collaboration  arrangements  and  financial  instruments.  The  Company  recognizes  revenue  when  its  customer  obtains
control of promised goods or services, in an amount that reflects the consideration which the Company expects to receive in exchange for
those goods or services.

To determine revenue recognition for arrangements that the Company determines are within the scope of ASC 606, the Company
performs  the  following  five  steps:  (i)  identify  the  contract(s)  with  a  customer;  (ii)  identify  the  performance  obligations  in  the  contract;
(iii)  determine  the  transaction  price;  (iv)  allocate  the  transaction  price  to  the  performance  obligations  in  the  contract;  and  (v)  recognize
revenue when (or as) the Company satisfies a performance obligation. The Company only applies the five-step model to contracts when it is
probable that Company will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. At
contract  inception,  once  the  contract  is  determined  to  be  within  the  scope  of  ASC  606,  the  Company  assesses  the  goods  or  services
promised within each contract and determines those that are performance obligations and assesses whether each promised good or service is
distinct.  The  Company  then  recognizes  as  revenue  the  amount  of  the  transaction  price  that  is  allocated  to  the  respective  performance
obligation based on relative fair values, when (or as) the performance obligation is satisfied.

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The Company recognizes revenue from its license and collaboration arrangements and royalties. The terms of the arrangements
generally include payment to the Company of one or more of the following: non-refundable, upfront license fees, development, regulatory
and commercial milestone payments, and royalties on net sales of licensed products.

License of intellectual property

If the license to the Company’s intellectual property is determined to be distinct from the other performance obligations identified
in  the  arrangement,  the  Company  recognizes  revenue  from  non-refundable,  upfront  fees  allocated  to  the  license  when  the  license  is
transferred to the customer and the customer is able to use and benefit from the license. For licenses that are bundled with other promises,
such  as  transfer  of  related  materials,  process  and  know-how,  the  Company  utilizes  judgement  to  assess  the  nature  of  the  combined
performance obligation to determine whether the combined performance obligation is satisfied over time or at a point in time. Under the
Company’s license agreements, the nature of the combined performance obligation is the granting of licenses to the customers as the other
promises are not separately identifiable in the context of the arrangement. Since the Company grants the license to a customer as it exists at
the point of transfer and is not involved in any future development or commercialization of the products related to the license, the nature of
the  license  is  a  right  to  use  the  Company’s  intellectual  property  as  transferred. As  such,  the  Company  recognizes  revenue  related  to  the
combined performance obligation upon completion of the delivery of the related materials, process and know-how (i.e., at a point in time).

Milestone payments

At  the  inception  of  each  arrangement  that  includes  development  and  regulatory  milestone  payments,  the  Company  evaluates
whether the milestones are considered probable of being reached and estimates the amount to be included in the transaction price. ASC 606
suggests  two  alternatives  to  use  when  estimating  the  amount  of  variable  consideration:  the  expected  value  method  and  the  most  likely
amount  method.  Under  the  expected  value  method,  an  entity  considers  the  sum  of  probability-weighted  amounts  in  a  range  of  possible
consideration  amounts.  Under  the  most  likely  amount  method,  an  entity  considers  the  single  most  likely  amount  in  a  range  of  possible
consideration amounts. The Company uses the most likely amount method for development and regulatory milestone payments.

If it is probable that a significant cumulative revenue reversal would not occur, the associated milestone value is included in the
transaction price. Milestone payments that are not within the control of the Company or the licensee, such as regulatory approvals, are not
considered  probable  of  being  achieved  until  those  approvals  are  received.  The  transaction  price  is  then  allocated  to  each  performance
obligation on a relative stand-alone selling price basis. The Company recognizes revenue as or when the performance obligations under the
contract  are  satisfied. At  the  end  of  each  subsequent  reporting  period,  the  Company  re-evaluates  the  probability  or  achievement  of  each
such milestone and any related constraint, and if necessary, adjusts its estimates of the overall transaction price. Any such adjustments are
recorded on a cumulative catch-up basis, which would affect revenue and earnings in the period of adjustment.

Royalties

For arrangements that include sales-based royalties, including milestone payments based on the level of sales, and the license is
deemed to be the predominant item to which the royalties relate, the Company recognizes revenue at the later of (i) when the related sales
occur,  or  (ii)  when  the  performance  obligation  to  which  some  or  all  of  the  royalty  has  been  allocated  has  been  satisfied  (or  partially
satisfied).

Upfront  payments  and  fees  are  recorded  as  deferred  revenue  upon  receipt  or  when  due  and  may  require  deferral  of  revenue
recognition to a future period until the Company performs its obligations under these arrangements. Amounts payable to the Company are
recorded  as  accounts  receivable  when  the  Company’s  right  to  consideration  is  unconditional.  The  Company  does  not  assess  whether  a
contract  has  a  significant  financing  component  if  the  expectation  at  contract  inception  is  such  that  the  period  between  payment  by  the
customer and the transfer of the promised goods or services to the customer will be one year or less.

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Sale of Future Revenue Streams

The  Company  has  sold  its  rights  to  receive  certain  milestones  and  royalties  on  product  sales.  In  the  circumstance  where  the
Company has sold its rights to future milestones and royalties under a license agreement and also maintains limited continuing involvement
in  the  arrangement  (but  not  significant  continuing  involvement  in  the  generation  of  the  cash  flows  that  are  due  to  the  purchaser),  the
Company defers recognition of the proceeds it receives for the sale of milestone or royalty streams and recognizes such unearned revenue as
revenue under units-of-revenue method over the life of the underlying license agreement. Under the units-of-revenue method, amortization
for a reporting period is calculated by computing a ratio of the proceeds received from the purchaser to the total payments expected to be
made to the purchaser over the term of the agreement, and then applying that ratio to the period’s cash payment.

Estimating the total payments expected to be received by the purchaser over the term of such arrangements requires management
to use subjective estimates and assumptions. Changes to the Company’s estimate of the payments expected to be made to the purchaser over
the term of such arrangements could have a material effect on the amount of revenues recognized in any particular period.

Stock-Based Compensation

The  Company  recognizes  compensation  expense  for  all  stock-based  payment  awards  made  to  the  Company’s  employees,
consultants and directors that are expected to vest based on estimated fair values. The valuation of stock option awards is determined at the
date of grant using the Black-Scholes Option Pricing Model (the “Black-Scholes Model”). The Black-Scholes Model requires inputs such as
the  expected  term  of  the  option,  expected  volatility  and  risk-free  interest  rate.  To  establish  an  estimate  of  expected  term,  the  Company
considers  the  vesting  period  and  contractual  period  of  the  award  and  its  historical  experience  of  stock  option  exercises,  post-vesting
cancellations and volatility. The estimate of expected volatility is based on the Company’s historical volatility. The risk-free rate is based on
the yield available on United States Treasury zero-coupon issues corresponding to the expected term of the award. The Company records
forfeitures when they occur.

The Company records compensation expense for service-based awards on a straight-line basis over the requisite service period,
which is generally the vesting period of the award, or to the date on which retirement eligibility is achieved, if shorter. For awards with
performance-based conditions, at the point that it becomes probable that the performance conditions will be met, the Company records a
cumulative  catch-up  of  the  expense  from  the  grant  date  to  the  current  date,  and  then  amortizes  the  remainder  of  the  expense  over  the
remaining  service  period.  Management  evaluates  when  the  achievement  of  a  performance-based  condition  is  probable  based  on  the
expected satisfaction of the performance conditions as of the reporting date. The amount of stock-based compensation expense recognized
during a period is based on the value of the portion of the awards that are ultimately expected to vest.

The valuation of restricted stock units (“RSUs”) is determined at the date of grant using the Company’s closing stock price.

Equity Securities

The  Company  received  shares  of  common  stock  from  Rezolute,  Inc.  (formerly AntriaBio,  Inc.)  (“Rezolute”)  (Note  4).  Equity
investments  in  Rezolute  are  classified  in  the  consolidated  balance  sheets  as  equity  securities.  The  equity  securities  are  measured  at  fair
value,  with  changes  in  fair  value  recorded  in  the  other  income  (expense),  net  line  item  of  the  consolidated  statement  of  operations  and
comprehensive loss at each reporting period. The Company remeasures its equity investments at each reporting period until such time that
the investment is sold or disposed of. If the Company sells an investment, any realized gains and losses on the sale of the securities will be
recognized in the consolidated statement of operations and comprehensive loss in the period of sale.

In  October  2020,  Rezolute  completed  a 1:50  reverse  stock  split  of  its  common  shares  (the  “Rezolute  Reverse  Stock  Split”)  and
started trading on the Nasdaq Stock Market. As a result, the Company’s number of shares of Rezolute common stock was reduced from
8,093,010 shares (pre-split shares) to 161,860 shares (post-split shares).  

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Purchase of Rights to Future Milestones and Royalties

The  Company  has  purchased  rights  to  receive  a  portion  of  certain  future  developmental,  regulatory  and  commercial  sales
milestones,  royalties,  and  option  fees  on  sales  of  products  currently  in  clinical  development.  The  Company  acquired  such  rights  from
various entities and recorded the amount paid for these rights as long-term royalty receivables (Note 5). In addition, the Company may be
obligated to make contingent payments related to certain product development milestones, fees upon exercise of options related to future
license products and sales-based milestones. The contingent payments are evaluated whether they are freestanding instruments or embedded
derivatives. If freestanding instruments, the contingent payments are measured at fair value at the inception of the arrangement, subject to
remeasurement  to  fair  value  each  reporting  period. Any  changes  in  the  estimated  fair  value  is  recorded  in  the  consolidated  statement  of
operations and comprehensive loss.

The Company accounts for milestone and royalty rights related to developmental pipeline products on a non-accrual basis using
the cost recovery method. These developmental pipeline products are non-commercialized, non-approved products that require Food and
Drug Administration (“FDA”) or other regulatory approval, and thus have uncertain cash flows. The Company is not yet able to reliably
forecast  future  cash  flows  given  their  pre-commercial  stages  of  development.  The  related  receivable  balance  is  classified  as  noncurrent
since no payments are probable to be received in the near term. Under the cost recovery method, any milestone or royalty payment received
is recorded as a direct reduction of the recorded receivable balance. When the recorded receivable balance has been fully collected, any
additional amounts collected are recognized as revenue.

The Company reviews public information on clinical trials, press releases and updates from its partners regularly to identify any
impairment indicators or changes in expected recoverability of the long-term receivable asset. If expected future cash flows discounted to
the current period are less than the carrying value of the asset, the Company will record impairment. The impairment will be recognized by
reducing the financial asset to an amount that represents the present value of the most recent estimate of future cash flows. No impairment
indicators were identified, and no impairment was recorded as of December 31, 2020 and December 31, 2019.

Leases

The Company entered into a lease agreement for its corporate headquarters in Emeryville, California and under its legacy business
held leases for office and laboratory facilities in Berkeley, California. In connection with a series of restructuring events in 2017 and 2018,
the Company completely vacated its leased facilities in Berkeley, California and subleased the space in the vacated buildings. In December
2019,  the  Company  terminated  its  legacy  operating  leases  in  Berkeley,  California  and  was  fully  released  from  any  further  payment
obligations.  As  a  result  of  the  lease  terminations  the  Company  was  also  released  from  all  financial  obligations  under  its  sublease
agreements. The Company continues to lease its headquarters office space in Emeryville, California.

Effective  January  1,  2019,  the  Company adopted ASC  Topic  842,  Leases  (“ASC  842”)  using  the  optional  transition  method  and
applied the standard only to leases that existed at that date. The Company elected the package of practical expedients allowed under ASC
Topic 842, which permitted the Company to account for its existing operating leases, as of January 1, 2019, as operating leases under the
new guidance, without reassessing the Company’s prior conclusions about lease identification, lease classification and initial direct costs.
As a result of the adoption of the new lease accounting guidance, on January 1, 2019, the Company recognized operating lease right-of-use
assets of $7.4 million and operating lease liabilities of $9.2 million.

The  Company  determines  the  initial  classification  and  measurement  of  its  right-of-use  assets  and  lease  liabilities  at  the  lease
commencement date and thereafter if modified. The lease term includes any renewal options and termination options that the Company is
reasonably certain to exercise. The present value of lease payments is determined by using the interest rate implicit in the lease, if that rate is
readily determinable; otherwise, the Company uses its incremental borrowing rate. The incremental borrowing rate is determined by using
the rate of interest that the Company would pay to borrow on a collateralized basis an amount equal to the lease payments for a similar term
and  in  a  similar  economic  environment.  The  Company  built  its  incremental  borrowing  rate  starting  with  the  interest  rate  on  its  fully
collateralized debt and then adjusted it for lease term length.

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Rent  expense  for  operating  leases  is  recognized  on  a  straight-line  basis,  unless  the  right-of-use  asset  has  been  impaired,  over  the
reasonably  assured  lease  term  based  on  the  total  lease  payments  and  is  included  in  operating  expenses  in  the  consolidated  statements  of
operations and comprehensive loss.

If an operating lease were to reflect impairment, the Company will recognize the amortization of the right-of-use asset on a straight-
line basis over the remaining lease term with rent expense still included in operating expenses in the consolidated statements of operations
and comprehensive loss.

For all leases, rent payments that are based on a fixed index or rate at the lease commencement date are included in the measurement

of lease assets and lease liabilities at the lease commencement date.

The  Company  has  elected  the  practical  expedient  to  not  separate  lease  and  non-lease  components.  The  Company’s  non-lease
components are primarily related to property maintenance, which varies based on future outcomes, and thus is recognized in rent expense
when incurred.

Income Taxes

The Company accounts for income taxes using the liability method under which deferred tax assets and liabilities are determined
based on differences between financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and
laws  that  will  be  in  effect  when  the  differences  are  expected  to  reverse.  Valuation  allowances  are  established  when  necessary  to  reduce
deferred tax assets to the amount which is more likely than not to be realizable.

The  recognition,  derecognition  and  measurement  of  a  tax  position  is  based  on  management’s  best  judgment  given  the  facts,
circumstances and information available at each reporting date. The Company’s policy is to recognize interest and penalties related to the
underpayment of income taxes as a component of income tax expense. To date, there have been no interest or penalties charged in relation
to the unrecognized tax benefits.

Prior Period Reclassifications

Within the consolidated statement of cash flows, the Company separately presented proceeds from issuances of equity securities

from payments of equity issuance costs for the prior period to conform with current period presentation.

Net Income (Loss) per Share Attributable to Common Stockholders

The  Company  calculates  basic  and  diluted  income  (loss)  per  share  attributable  to  common  stockholders  using  the  two-class
method. The Company’s convertible Series X and Series Y preferred stocks participate in any dividends declared by the Company on its
common stock and are therefore considered to be participating securities. The Company’s Series A Preferred Stock does  not participate in
any dividends or distribution by the Company on its common stock and is therefore not considered to be a participating security.

Under the two-class method, net income, as adjusted for any accumulated dividends on Series A Preferred Stock for the period and
any deemed dividends related to beneficial conversion features on convertible preferred stock, if applicable, is allocated to each class of
common stock and participating security as if all of the net income for the period had been distributed. Undistributed earnings allocated to
participating securities are subtracted from net income in determining net income attributable to common stockholders. During periods of
loss,  the  Company  allocates  no  loss  to  participating  securities  because  they  have  no  contractual  obligation  to  share  in  the  losses  of  the
Company.  Basic  net  income  (loss)  per  share  attributable  to  common  stockholders  is  then  calculated  by  dividing  the  net  income  (loss)
attributable  to  common  stockholders  by  the  weighted  average  number  of  shares  of  common  stock  outstanding  during  the  period.  All
participating securities are excluded from the basic weighted average common shares outstanding.

Diluted  net  income  (loss)  per  share  attributable  to  common  stockholders  is  based  on  the  weighted  average  number  of  shares
outstanding  during  the  period,  adjusted  to  include  the  assumed  exercise  of  certain  stock  options  and  warrants  for  common  stock.  The
calculation of diluted net income (loss) per share attributable to common stockholders requires that, to the extent the average market price
of the underlying shares for the reporting period exceeds the exercise price of any

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outstanding options or warrants, the presumed exercise of such securities are dilutive to net income (loss) per share attributable to common
stockholders  for  the  period. Adjustments  to  the  denominator  are  required  to  reflect  the  related  dilutive  shares.  The  Company’s  Series A
Preferred  Stock  becomes  convertible  upon  the  occurrence  of  specific  events  other  than  the  Company’s  share  price  and  therefore,  is  not
included in the diluted shares until the contingency is resolved.

Comprehensive Income (Loss)

Comprehensive income (loss) is comprised of two components: net income (loss) and other comprehensive income (loss). Other
comprehensive income (loss) refers to gains and losses that under U.S. GAAP are recorded as an element of stockholders’ equity but are
excluded from net income (loss). The Company did not record any transactions within other comprehensive income (loss) in the periods
presented and, therefore, the net income (loss) and comprehensive income (loss) were the same for all periods presented.

Accounting Pronouncements Recently Adopted

In  August  2018,  the  Financial  Accounting  Standards  Board  (“FASB”)  issued  Accounting  Standards  Update  (“ASU”)  2018-
13, Fair  Value  Measurement  (Topic  820)  (“ASU  2018-13”),  which  modifies,  removes  and  adds  certain  disclosure  requirements  on  fair
value  measurements  based  on  the  FASB Concepts  Statement,  Conceptual  Framework  for  Financial  Reporting—Chapter  8:  Notes  to
Financial Statements. The ASU is effective for the Company’s interim and annual reporting periods during the year ending December 31,
2020,  and  all  annual  and  interim  reporting  period  thereafter.  The  amendments  on  changes  in  unrealized  gains  and  losses,  the  range  and
weighted  average  of  significant  unobservable  inputs  used  to  develop  Level  3  fair  value  measurements  and  the  narrative  description  of
measurement  uncertainty  should  be  applied  prospectively  for  only  the  most  recent  interim  or  annual  period  presented  in  the  initial
fiscal  year  of  adoption. All  other  amendments  should  be  applied  retrospectively  to  all  periods  presented  upon  their  effective  date.  Early
adoption  is  permitted  upon  issuance  of ASU  2018-13. An  entity  is  permitted  to  early  adopt  any  removed  or  modified  disclosures  upon
issuance  of  ASU  2018-13  and  delay  adoption  of  the  additional  disclosures  until  their  effective  date.  The  Company early  adopted  the
guidance related to removal of disclosures upon issuance of this ASU and adopted the deferred provisions as permitted under the ASU in
the first quarter of 2020. The adoption of ASU 2018-13 did not have a material impact on the Company’s consolidated financial statements.

In November 2018, the FASB issued ASU 2018-18, Collaborative Arrangements (Topic 808) “Clarifying the Interaction between
Topic  808  and  Topic  606,”  which  requires  transactions  in  collaborative  arrangements  to  be  accounted  for  under  ASC  606  if  the
counterparty is a customer for a good or service that is a distinct unit of account. The new standard also precludes an entity from presenting
consideration from transactions with a collaborator that is not a customer together with revenue recognized from contracts with customers.
The ASU is effective for the Company’s interim and annual reporting periods during the year ending December 31, 2020, and all annual
and interim reporting period thereafter. Early adoption is permitted, but no earlier than an entity’s adoption date of Topic 606. This ASU
requires retrospective adoption to the date the Company adopted ASC 606, January 1, 2018, by recognizing a cumulative-effect adjustment
to  the  opening  balance  of  retained  earnings  of  the  earliest  annual  period  presented.  The  Company  may  elect  to  apply  the  ASU
retrospectively  either  to  all  contracts  or  only  to  contracts  that  are  not  completed  at  the  date  it  initially  applied ASC  606.  The  Company
adopted ASU 2018-18 as of January 1, 2020. The adoption of ASU 2018-18 did not have a material impact on the Company’s consolidated
financial statements.

Recent Accounting Pronouncements

In June 2016, the FASB issued ASU 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on
Financial Instruments. ASU  2016-13  replaced  the  incurred  loss  impairment  methodology  under  current  GAAP  with  a  methodology  that
reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss
estimates. ASU 2016-13 requires use of a forward-looking expected credit loss model for accounts receivables, loans, and other financial
instruments. Adoption of the standard requires using a modified retrospective approach through a cumulative-effect adjustment to retained
earnings  as  of  the  effective  date  to  align  existing  credit  loss  methodology  with  the  new  standard. ASU  2016-13  will  be  effective  for  all
entities except public companies that  are  not  smaller  reporting  companies  for  fiscal  years  beginning  after  December  15,  2022,  including
interim periods within those fiscal years, using a modified retrospective approach. Early adoption is permitted. The Company

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plans to adopt ASU 2016-13 and related updates as of January 1, 2023. The Company is currently evaluating the impact of  adopting  this
new accounting guidance on its consolidated financial statements.

In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes. The
amendments  in ASU  2019-12  are  intended  to  simplify  various  aspects  related  to  accounting  for  income  taxes. ASU  2019-12  removes
certain exceptions to the general principles in Topic 740 and also clarifies and amends existing guidance to improve consistent application.
ASU  2019-12  is  effective  for  the  Company  on  January  1,  2021.  The  Company  is  evaluating  the  impact  of ASU  2019-12,  but  does  not
expect adopting this new accounting guidance will have a material impact on its consolidated financial statements.

In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate
Reform  on  Financial  Reporting.  These  amendments  provide  temporary  optional  guidance  to  ease  the  potential  burden  in  accounting  for
reference  rate  reform.  The ASU  provides  optional  expedients  and  exceptions  for  applying  generally  accepted  accounting  principles  to
contract  modifications  and  hedging  relationships,  subject  to  meeting  certain  criteria,  that  reference  LIBOR  or  another  reference  rate
expected to be discontinued. It is intended to help stakeholders during the global market-wide reference rate transition period. The guidance
is effective for all entities as of March 12, 2020 through December 31, 2022 and can be adopted as of any date from the beginning of an
interim period that includes or is subsequent to March 12, 2020. The Company is evaluating the impact of adopting this new accounting
guidance on its consolidated financial statements.

In  August  2020,  the  FASB  issued  ASU  2020-06, Debt  –  Debt  with  Conversion  and  Other  Options  (Subtopic  470-20)  and
Derivative and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40).  This ASU reduces the number of accounting models for
convertible debt instruments and convertible preferred stock and amends the guidance for the derivatives scope exception for contracts in an
entity’s  own  equity  to  reduce  form-over-substance-based  accounting  conclusion.  In  addition,  this ASU  improves  and  amends  the  related
EPS  guidance.  These  amendments  are  effective  for  the  Company  for  fiscal  years  beginning  after  December  15,  2023,  including  interim
period within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020, including
interim periods within those fiscal years. Adoption is either a modified retrospective method or a fully retrospective method of transition.
The Company is currently evaluating the impacts of the provisions of ASU 2020-06 and the Company does not expect this ASU to have a
material impact on its consolidated financial statements.

3. Consolidated Financial Statement Detail

Equity Securities

As of December 31, 2020 and December 31, 2019, equity securities consisted of an investment in Rezolute’s common stock of
$1.7  million  and  $0.7  million,  respectively  (Note  4).  For  the  years  ended  December  31,  2020  and  December  31,  2019,  the  Company
recognized gains of $1.0  million  and  $0.3  million,  respectively,  due  to  the  change  in  fair  value  of  its  investment  in  Rezolute’s  common
stock in the other income (expense), net line item of the consolidated statements of operations and comprehensive loss.

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Accrued and Other Liabilities

Accrued and other liabilities consisted of the following (in thousands):

Accrued legal and accounting fees
Accrued payroll and other benefits
Accrued incentive compensation
Interest payable
Other
Total

4. Licensing and Other Arrangements

Novartis International – Anti-TGFβ Antibody (NIS793)

December 31, 

2020

2019

$

$

351
136
71
44
40
642

$

$

256
231
332
69
57
945

On  September  30,  2015,  the  Company  and  Novartis  International  Pharmaceutical  Ltd.  (“Novartis  International”)  entered  into  a
license agreement (the “Anti-TGFβ Antibody License Agreement”) under which the Company granted Novartis International an exclusive,
world-wide, royalty-bearing license to the Company’s anti-transforming growth factor beta (“TGFβ”) antibody program (now “NIS793”).
Under the terms of the Anti-TGFβ Antibody License Agreement, Novartis International has worldwide rights to NIS793 and is responsible
for  the  development  and  commercialization  of  antibodies  and  products  containing  antibodies  arising  from  NIS793.  Unless  terminated
earlier,  the Anti-TGFβ Antibody  License Agreement  will  remain  in  effect,  on  a  country-by-country  and  product-by-product  basis,  until
Novartis  International’s  royalty  obligations  end.  The  Anti-TGFβ  Antibody  License  Agreement  contains  customary  termination  rights
relating to material breach by either party. Novartis International also has a unilateral right to terminate the Anti-TGFβ Antibody License
Agreement on an antibody-by-antibody and country-by-country basis or in its entirety on one hundred eighty days’ notice.

The  Company  concluded  that  there  were  multiple  promised  goods  and  services  under  the  Anti-TGFβ  Antibody  License
Agreement, including the transfer of license, regulatory services and transfer of materials, process and know-how, which were determined
to represent one combined performance obligation. The Company recognized the entire upfront payment of $37.0 million as revenue in the
consolidated statement of comprehensive loss in 2015 as it had completed its performance obligations as of December 31, 2015.

During the year ended December 31, 2017, Novartis International achieved a clinical development milestone pursuant to the Anti-
TGFβ Antibody  License Agreement,  and  as  a  result,  the  Company  earned  a  $ 10.0  million  milestone  payment  which  was  recognized  as
license fees in the consolidated statement of operations and comprehensive income (loss). The Company is eligible to receive up to a total of
$470.0 million in development, regulatory and commercial milestones under the Anti-TGFβ Antibody License Agreement.

The  Company  concluded  that  the  development  and  regulatory  milestone  payments  are  solely  dependent  on  Novartis
International’s  performance  and  achievement  of  the  specified  events.  The  Company  determined  that  it  is  not  probable  that  a  significant
cumulative  revenue  reversal  will  not  occur  in  future  periods  for  these  future  payments.  Therefore,  the  remaining  development  and
regulatory  milestones  are  fully  constrained  and  excluded  from  the  transaction  price  until  the  respective  milestone  is  achieved.  Any
consideration  related  to  commercial  milestones  (including  royalties)  will  be  recognized  when  the  related  sales  occur  as  they  were
determined  to  relate  predominantly  to  the  licenses  granted  to  Novartis  International  and  therefore,  have  also  been  excluded  from  the
transaction  price.  At  the  end  of  each  reporting  period,  the  Company  will  update  its  assessment  of  whether  an  estimate  of  variable
consideration is constrained and update the estimated transaction price accordingly.

The Company is also eligible to receive royalties on sales of licensed products, which are tiered based on sales levels and range

from a mid single-digit percentage rate to up to a low double-digit percentage rate. Novartis International’s

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obligation to pay royalties with respect to a particular product and country will continue for the longer of the date of expiration of the last
valid patent claim covering the product in that country, or ten years from the date of the first commercial sale of the product in that country.

On October 21, 2020, the first patient was dosed in Novartis International's NIS793 Phase 2 clinical trial and the Company earned
a $25.0  million  milestone  payment. As  specified  under  the  terms  the Anti-TGFβ Antibody  License Agreement,  the  Company  received
$17.7 million in cash and the remaining balance of $7.3 million was recognized as a reduction to the Company's debt obligation to Novartis.

As of December 31, 2020 and December 31, 2019, there are no contract assets or contract liabilities related to this arrangement.
None of the costs to obtain or fulfill the contract were capitalized. No revenue was recognized for the year ended December 31, 2019. The
Company  recognized  $25.0  million  as  revenue  from  contracts  with  customers  in  the  consolidated  statement  of  operations  and
comprehensive income (loss) for the year ended December 31, 2020.

Novartis – Gevokizumab (VPM087) and IL-1 Beta

On August 24, 2017, the Company and Novartis Pharma AG (“Novartis”) entered into a license agreement (the “Gevokizumab
License Agreement”)  under  which  the  Company  granted  to  Novartis  an  exclusive,  worldwide,  royalty-bearing  license  to  gevokizumab
(“VPM087”),  a  novel  anti-Interleukin-1  (“IL-1”)  beta  allosteric  monoclonal  antibody  and  related  know-how  and  patents  (altogether,  the
“XOMA  IP”).  Under  the  terms  of  the  Gevokizumab  License  Agreement,  Novartis  is  solely  responsible  for  the  development  and
commercialization of VPM087 and products containing VPM087.

On August 24, 2017, pursuant to a separate agreement (the “IL-1 Target License Agreement”), the Company granted to Novartis
non-exclusive  licenses  to  its  intellectual  property  covering  the  use  of  IL-1  beta  targeting  antibodies  in  the  treatment  and  prevention  of
cardiovascular disease and other diseases and conditions, and an option to obtain an exclusive license (the “Exclusivity Option”) to such
intellectual property for the treatment and prevention of cardiovascular disease.

Under the Gevokizumab License Agreement, the Company received total consideration of $30.0 million for the license and rights
granted  to  Novartis.  Of  the  total  consideration,  $15.7  million  was  paid  in  cash  and  $14.3  million  (equal  to  €12.0  million)  was  paid  by
Novartis Institutes for BioMedical Research, Inc. (“NIBR”), on behalf of the Company, to settle the Company’s outstanding debt with Les
Laboratories Servier (“Servier”) (the “Servier Loan”). In addition, NIBR extended the maturity date on the Company’s debt to Novartis.
The Company also received $5.0 million cash related to the sale of 539,131 shares of the Company’s common stock, at a purchase price of
$9.2742  per  share.  The  fair  market  value  of  the  common  stock  issued  to  Novartis  was  $4.8  million,  based  on  the  closing  stock  price  of
$8.93 per share on August 24, 2017, resulting in a $0.2 million premium paid to the Company.

Based  on  the  achievement  of  pre-specified  criteria,  the  Company  is  eligible  to  receive  up  to  $438.0  million  in  development,
regulatory and commercial milestones under the Gevokizumab License Agreement. The Company is also eligible to receive royalties on
sales of licensed products, which are tiered based on sales levels and range from the high single-digits to mid-teens. Under the IL-1 Target
License Agreement, the Company received an upfront cash payment of $10.0 million and is eligible to receive low single-digit royalties on
canakinumab sales in cardiovascular indications covered by the Company’s patents. Should Novartis exercise the Exclusivity Option, the
royalties on canakinumab sales will increase to the mid single-digits.

Unless terminated earlier, the Gevokizumab License Agreement and IL-1 Target License Agreement will remain in effect, on a
country-by-country  and  product-by-product  basis,  until  Novartis’  royalty  obligations  end.  The two  agreements  contain  customary
termination  rights  relating  to  material  breach  by  either  party.  Novartis  also  has  a  unilateral  right  to  terminate  the  Gevokizumab  License
Agreement  on  a  product-by-product  and  country-by-country  basis  or  in  its  entirety  on six months’  prior  written  notice  to  the  Company.
Under the IL-1 Target License Agreement, Novartis has a unilateral right to terminate the agreement on a product-by-product and country-
by-country basis or in its entirety upon a prior written notice.

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The Gevokizumab License Agreement and IL-1 Target License Agreement were accounted for as one arrangement because they
were entered into at the same time in contemplation of each other. The Company concluded that there are multiple promised goods and
services  under  the  combined  arrangement,  including  the  transfer  of  license  to  IL-1  beta  targeting  antibodies,  and  the  transfer  of  license,
know-how, process, materials and inventory related to the VPM087 antibody, which were determined to represent two distinct performance
obligations. The Company determined that the Exclusivity Option is not an option with material right because the upfront payments to the
Company were not negotiated to provide an incremental discount for the future additional royalties upon exercise of the Exclusivity Option.
Therefore, the Company concluded that the Exclusivity Option is not a performance obligation. The additional royalties will be recognized
as revenue when, and if, Novartis exercises its option because the Company has no further performance obligations at that point.

At the inception of the arrangement, the Company determined that the transaction price under the arrangement was $40.2 million,
which consisted of the $25.7 million upfront cash payments, the $14.3 million Servier Loan payoff and the $0.2 million premium on the
sale of the common stock. The transaction price was allocated to the two performance obligations based on their standalone selling prices.
The  Company  determined  that  the  nature  of  the two  performance  obligations  is  the  right  to  use  the  licenses  as  they  exist  at  the  point  of
transfer, which occurred when the transfer of materials, process and know-how, and filings to regulatory authority were completed. During
the year ended December 31, 2017, the Company recognized the entire transaction price of $40.2 million as revenue upon completion of the
delivery of the licenses and related materials, process and know-how and filings to regulatory authority.

The Company concluded that the development and regulatory milestone payments are solely dependent on Novartis’ performance
and achievement of specified events. The Company determined that it is not probable that a significant cumulative revenue reversal will not
occur in future periods for these future payments. Therefore, the development and regulatory milestones are fully constrained and excluded
from  the  transaction  price  as  of  December  31,  2020. Any  consideration  related  to  commercial  milestones  (including  royalties)  will  be
recognized when the related sales occur as they were determined to relate predominantly to the licenses granted to Novartis and therefore,
have also been excluded from the transaction price. At the end of each reporting period, the Company will update its assessment of whether
an estimate of variable consideration is constrained and update the estimated transaction price accordingly.

As  of  December  31,  2020  and  December  31,  2019,  there  are no contract assets or contract liabilities related to this arrangement
and none  of  the  costs  to  obtain  or  fulfill  the  contract  were  capitalized.  The  Company  did not  recognize  any  revenue  related  to  this
arrangement during the years ended December 31, 2020 and 2019.

Takeda

On  November  1,  2006,  the  Company  entered  into  a  collaboration  agreement  with  Takeda  Pharmaceutical  Company  Limited
(“Takeda”)  (the  “Takeda  Collaboration Agreement”)  under  which  the  Company  agreed  to  discover  and  optimize  therapeutic  antibodies
against multiple targets selected by Takeda.

Under the terms of the Takeda Collaboration Agreement, the Company may receive additional milestone payments aggregating up
to $19.0 million relating to TAK-079 (mezagitamab) and low single-digit royalties on future sales of all products subject to this license. The
Company’s right to milestone payments expires on the later of the receipt of payment from Takeda of the last amount to be paid under the
agreement or the cessation by Takeda of all research and development activities with respect to all program antibodies, collaboration targets
or collaboration products. The Company’s right to royalties expires on the later of 13.5 years from the first commercial sale of each royalty-
bearing discovery product or the expiration of the last-to-expire licensed patent (or 12 years from first commercial sale if there is significant
generic competition post patent-expiration).

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In  February  2009,  the  Company  expanded  the  existing  collaboration  to  provide  Takeda  with  access  to  multiple  antibody
technologies, including a suite of research and development technologies and integrated information and data management systems. The
Company may receive milestones of up to $3.3 million per discovery product candidate and low single-digit royalties on future sales of all
antibody products subject to this license. The Company’s right to milestone payments expires on the later of the receipt of payment from
Takeda of the last amount to be paid under the agreement or the cessation by Takeda of all research and development activities with respect
to all program antibodies, collaboration targets or collaboration products. The Company’s right to royalties expires on the later of 10 years
from the first commercial sale of such royalty-bearing discovery product or the expiration of the last-to-expire licensed patent.

The  Company  earned  a  milestone  payment  of  $0.5  million  during  the  year  ended  December  31,  2019.  During  the  years  ended
December 31, 2020 and 2019, the Company recognized annual license fee revenue of $0.1 million from Takeda. On November 16, 2020,
the  first  patient  was  dosed  in  Takeda’s  Phase  2  study  of  mezagitamab  and  the  Company  earned  a  $ 2.0  million  milestone  payment  from
Takeda. The Company recognized $ 2.1 million as revenue from contracts with customers in the consolidated statement of operations and
comprehensive income (loss) for the year ended December 31, 2020.

Rezolute

On December 6, 2017, the Company entered into a license agreement with Rezolute pursuant to which the Company granted an
exclusive global license to Rezolute to develop and commercialize X358 (now “RZ358”) products for all indications. The Company and
Rezolute  also  entered  into  a  common  stock  purchase  agreement  pursuant  to  which  Rezolute  agreed  to  issue  to  the  Company,  as
consideration for receiving the license for RZ358, a certain number of its common stock related to its future financing activities.

Under  the  terms  of  the  license  agreement,  Rezolute  is  responsible  for  all  development,  regulatory,  manufacturing  and
commercialization  activities  associated  with  RZ358  and  is  required  to  make  certain  development,  regulatory  and  commercial  milestone
payments to the Company of up to $232.0 million in the aggregate based on the achievement of pre-specified criteria. Under the license
agreement, the Company is also eligible to receive royalties ranging from the high single-digits to the mid-teens based upon annual net sales
of any commercial product incorporating RZ358. Rezolute is obligated to take customary steps to advance RZ358, including using diligent
efforts to commence the next clinical study for RZ358 by a certain deadline and to meet certain spending requirements on an annual basis
for  the  program  until  a  marketing  approval  application  for  RZ358  is  accepted  by  the  FDA.  Rezolute’s  obligation  to  pay  royalties  with
respect  to  a  particular  RZ358  product  and  country  will  continue  for  the  longer  of  the  date  of  expiration  of  the  last  valid  patent  claim
covering the product in that country, or twelve years from the date of the first commercial sale of the product in that country. Rezolute’s
future royalty obligations in the United States will be reduced by 20% if the manufacture, use or sale of a licensed product is not covered by
a valid XOMA patent claim, until such a claim is issued.

Under the terms of the license agreement, the Company is eligible to receive a low single-digit royalty on sales of Rezolute’s other
non-RZ358  products  from  its  current  programs.  Rezolute’s  obligation  to  pay  royalties  with  respect  to  a  particular  Rezolute  product  and
country will continue for the longer of twelve years from the date of the first commercial sale of the product in that country or for so long as
Rezolute or its licensee is selling such product in such country (the “Royalty Term”), provided that any such licensee royalty will terminate
upon the termination of the licensee’s obligation to make payments to Rezolute based on sales of such product in such country

Rezolute  had  an  option  through  June  1,  2019  to  obtain  an  exclusive  license  for  their  choice  of  one  of  the  Company’s  preclinical
monoclonal antibody fragments, including X129 (the “Additional Product Option”), in exchange for a $1.0 million upfront option fee and
additional clinical, regulatory and commercial milestone payments to the Company of up to $237.0 million in the aggregate based on the
achievement of pre-specified criteria as well as royalties ranging from the high single-digits to the mid-teens based on annual net sales. On
June 1, 2019, Rezolute’s right to the Additional Product Option expired unexercised.

The license agreement contains customary termination rights relating to material breach by either party. Rezolute also has a unilateral
right to terminate the license agreement in its entirety on ninety days’ notice at any time. The Company has the right to terminate the license
agreement if Rezolute challenges the licensed patents.

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Under  the  license  agreement  and  common  stock  purchase  agreement, no  consideration  was  exchanged  upon  execution  of  the
arrangement. In consideration for receiving the license for RZ358, Rezolute agreed to issue shares of its common stock and pay cash to the
Company upon the occurrence of Rezolute’s financing activities and the amounts to be paid to be based on the timing of those activities.

Rezolute License Agreement - First Amendment

In March 2018, the Company and Rezolute amended the license agreement and common stock purchase agreement. Pursuant to the
as-amended terms of the license agreement and common stock purchase agreement, the Company was eligible to receive $6.0  million  in
cash, $8.5 million of Rezolute’s common stock, and 7,000,000 shares (140,000 post-split shares) of Rezolute’s common stock, contingent
on  the  completion  of  Rezolute’s  financing  activities.  Further,  in  the  event  that  Rezolute  did  not  complete  a  financing  that  raised  at  least
$20.0  million  in  aggregate  gross  proceeds  (“Qualified  Financing”)  by  March  31,  2019  (the  “2019  Closing”),  the  Company  would  have
received an additional number of shares of Rezolute’s common stock equal to $8.5 million divided by the weighted average of the closing
bid and ask prices or the average closing prices of Rezolute’s common stock on the ten-day trading period prior to March 31, 2019. Finally,
in  the  event  that  Rezolute  was  unable  to  complete  a  Qualified  Financing  by  March  31,  2020,  the  Company  would  have  been  eligible  to
receive $15.0 million in cash in order for Rezolute to maintain the license. Under the common stock purchase agreement, Rezolute granted
the Company the right and option to sell the greater of (i) 5,000,000 shares (100,000 post-split shares) of common stock or (ii) one third of
the aggregate shares held by the Company upon failure by Rezolute to list its shares of its common stock on the Nasdaq Stock Market or a
similar national exchange on or prior to December 31, 2018.

During the three months ended March 31, 2018, the Company completed the delivery of the license and related materials, product
data/filing, process and know-how to Rezolute. However, the Company determined that it was not probable that the Company would collect
substantially all of the consideration to which it was entitled in exchange for the goods and services transferred to Rezolute. Therefore, the
Company determined no contract existed as of March 31, 2018 and no revenue was recognized during the three months ended March 31,
2018 under the arrangement.  

Rezolute  completed  the  Interim  Financing  Closing  and  the  Initial  Closing  financing  activities,  as  defined  in  the  common  stock
purchase agreement, during the first and second quarter of 2018, respectively. As a result, XOMA received  8,093,010 shares (161,860 post-
split shares) of Rezolute’s common stock and cash of $0.5 million in April 2018. Under the license agreement, XOMA was also entitled to
receive $0.3  million  of  reimbursable  technology  transfer  expenses  from  Rezolute.  The  Company  concluded  that  the  payment  associated
with  the  Initial  Closing  represented  substantially  all  consideration  for  the  delivered  license  and  technology  to  Rezolute.  Therefore,  the
Company determined that a contract existed between Rezolute and XOMA under ASC 606 on April 3, 2018.

The license agreement and common stock purchase agreement were accounted for as one arrangement because they were entered into
at the same time in contemplation of each other. The Company concluded that there were multiple promised goods and services under the
combined arrangement, including the license to RZ358, the transfer of RZ358 materials and product data/filing, and the transfer of process
and know-how related to RZ358, which were determined to represent one combined performance obligation. The Company determined that
the Additional Product Option was not an option with material right because there was no upfront consideration to the Company that would
result to an incremental discount for the future opt in payments. Therefore, the Company concluded that the Additional Product Option was
not a performance obligation. On June 1, 2019, Rezolute’s right to the Additional Product Option expired unexercised.

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On April 3, 2018, the Company determined that the transaction price under the arrangement was $1.8 million, which consisted of the
8,093,010  shares  (161,860  post-split  shares)  of  Rezolute’s  common  stock  valued  at  $1.0  million,  $0.5  million  in  cash,  and  reimbursable
technology transfer expenses of $0.3 million. During the year ended December 31, 2018, the Company recognized the entire transaction
price  of  $1.8  million  as  revenue  upon  completion  of  the  delivery  of  the  licenses  and  related  materials,  product  data/filing,  process  and
know-how. The change in fair value of Rezolute’s common stock after the contract inception date was due to the form of the consideration
and therefore, not included in the transaction price pursuant to the accounting guidance. The Company accounts for the change in the fair
value of its investment in Rezolute’s common stock in the other income (expense), net line item of the consolidated statement of operations
and comprehensive loss.

The Company concluded that the development and regulatory milestone payments are solely dependent on Rezolute’s performance
and achievement of the specified events. The Company determined that it is not probable that a significant cumulative revenue reversal will
not  occur  in  future  periods  for  these  future  payments.  Therefore,  the  development  and  regulatory  milestones  are  fully  constrained  and
excluded from the transaction price as of the inception of the arrangement. Any consideration related to commercial milestones (including
royalties)  will  be  recognized  when  the  related  sales  occur  as  they  were  determined  to  relate  predominantly  to  the  licenses  granted  to
Rezolute and therefore, have also been excluded from the transaction price. At the end of each reporting period, the Company will update
its assessment of whether the estimate of variable consideration is constrained and update the estimated transaction price accordingly.

Rezolute License Agreement - Second Amendment

On January 7, 2019, the Company and Rezolute further amended the license agreement and common stock purchase agreement. The
parties  agreed  to  replace  the  issuance  of  common  stock  valued  at  $8.5  million  to  XOMA  upon  closing  of  a  Qualified  Financing  with  a
requirement  that  Rezolute  make five  future  cash  payments  to  XOMA  totaling  $8.5  million  through  September  2020  (the  “Future  Cash
Payments”). The amendment also provided for early payment of the Future Cash Payments (only until the $8.5 million was reached) by
making  cash  payments  to  XOMA  equal  to  15%  of  the  net  proceeds  of  each  future  financing  following  the  closing  of  the  Qualified
Financing, with such payments to be credited against any remaining unpaid Future Cash Payments in reverse order of their future payment
date.  In  addition,  the  license  agreement  amendment  revised  the  amount  Rezolute  is  required  to  expend  on  development  of  RZ358  and
related  licensed  products,  revised  provisions  with  respect  to  Rezolute’s  diligence  efforts  in  conducting  clinical  studies  and  eliminated
XOMA’s right to appoint a member to Rezolute’s board of directors.

The  common  stock  purchase  agreement  was  amended  to  remove  certain  provisions  related  to  the  issuance  of  equity  to  XOMA  in
accordance  with  the  new  provisions  regarding  the  Future  Cash  Payments  in  the  license  agreement.  Lastly,  the  common  stock  purchase
agreement was amended to provide the Company the right and option to sell up to 5,000,000 shares (100,000 post-split shares) of Rezolute’s
common stock currently held by XOMA back to Rezolute upon failure by Rezolute to list its shares of its common stock on the Nasdaq
Stock Market or a similar national exchange on or prior to December 31, 2019. As of December 31, 2019, Rezolute failed to list its shares
of common stock on the Nasdaq Stock Market or a similar exchange. Up to 2,500,000 shares (50,000 post-split shares) may be sold back to
Rezolute during calendar year 2020. During the quarter ended December 31, 2020 Rezolute began trading on the Nasdaq Stock Market and
the Company has not sold any of its shares.

On January 30, 2019, Rezolute closed a preferred stock financing for gross proceeds of $25.0 million, which triggered the Qualified
Financing  event  defined  under  the  amended  common  stock  purchase  agreement  resulting  in  cash  consideration  due  to  XOMA  of  $ 5.5
million.  In  addition,  the  Company  received  from  Rezolute  a  reimbursable  technology  transfer  expense  of  $0.3  million.  The  cash
consideration and technology reimbursement were received in February 2019.

As of March 31, 2019, Rezolute completed all financing activities, as defined in the license agreement and common stock purchase
agreement, and the Company was eligible to receive $8.5  million  in  Future  Cash  Payments  through  September  2020  (in  addition  to  any
clinical,  regulatory  and  annual  net  sales  milestone  payments  and  royalties).  The  Company  concluded  that  the  Future  Cash  Payments  are
dependent  on  Rezolute’s  ability  to  raise  additional  capital  through  future  financing  activities.  The  Company  applied  the  variable
consideration  constraint  to  the  Future  Cash  Payments  and  determined  that  it  was  probable  that  a  significant  revenue  reversal  would  not
occur in future periods for only $2.5 million of the total amount as of March 31, 2019 and recognized $2.5 million revenue in that quarter.   

In  July  and  August  2019,  Rezolute  received  additional  cash  through two  common  stock  financing  events,  which  triggered  early

payment of $3.4 million of the unrecognized $6.0 million of total Future Cash Payments. In addition, the

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Company received the $1.5 million payment due September 30, 2019, resulting in a total of $4.9 million cash received from Rezolute in the
third quarter of 2019. The Company re-assessed the outstanding $3.6 million of Future Cash Payments and determined that a significant
revenue  reversal  was  not  probable  due  to  Rezolute’s  recent  common  stock  financing  events.  Therefore,  in  the  third  quarter  of  2019,  the
Company recognized $6.0 million as revenue related to the remaining Future Cash Payments. In the fourth quarter of 2019, the Company
received the scheduled $1.0 million Future Cash Payment from Rezolute.

Rezolute License Agreement - Third Amendment

On  March  31,  2020,  the  Company  and  Rezolute  further  amended  the  license  agreement  to  extend  the  payment  schedule  for  the
remaining $2.6 million in Future Cash Payments. The amendment to the payment terms was in response to Rezolute’s need to preserve cash
as a result of the COVID-19 pandemic and was agreed to by the Company. The extended payment schedule did not impact the total amount
due,  but  instead,  spread  the  $2.6  million  into seven  quarterly  payments  to  be  paid  through  September  30,  2021.  The  amended  license
agreement requires that in the event Rezolute completes a Qualified Financing at any time between March 31, 2020 and the date of the final
payment, Rezolute shall pay all amounts outstanding within fifteen days following the closing of the Qualified Financing.

In the first quarter of 2020, the Company received the scheduled $0.4 million Future Cash Payment from Rezolute. The Company
evaluated  Rezolute’s  cash  position  as  of  March  31,  2020,  including  the  estimated  impact  of  the  COVID-19  pandemic,  and  determined
payments scheduled beyond September 30, 2020 were unlikely to be collected unless Rezolute was able to obtain additional funding, which
had not occurred as of March 31, 2020. Therefore, for the three months ended March 31, 2020, the Company recorded $1.4 million in bad
debt  expense  related  to  the  Future  Cash  Payments.  The  Company  received  the  scheduled  $0.4  million  and  $0.4  million  Future  Cash
Payments  from  Rezolute  in  the  second  and  third  quarters  of  2020,  respectively.  The  Company  reassessed  the  collectability  of  the
outstanding receivables and determined that the bad debt allowance of $1.4 million remained appropriate as of September 30, 2020, as the
Company assessed that the financing was not probable as of the balance sheet date and as such the Company continued to have an incurred
loss with respect to the collection of the remaining receivable.

On October 9, 2020, Rezolute completed a private placement of its equity securities with gross proceeds of $41.0 million, which was
considered  a  Qualified  Financing  event  under  the  Third Amendment.  The  Qualified  Financing  resulted  in  acceleration  of  the  remaining
receivables of $1.4 million due from Rezolute, and the Company received the entire amount in October 2020. The Company recognized
$1.4 million as a reversal of bad debt expense in the fourth quarter of 2020.

During  the  quarter  ended  December  31,  2020,  Rezolute  completed  a  1:50  reverse  stock  split  of  its  common  shares  and  started
trading on the Nasdaq Stock Market. As a result, the Company’s number of shares of Rezolute common stock was reduced from  8,093,010
shares (pre-split shares) to 161,860 shares (post-split shares).

As of December 31, 2020 and December 31, 2019, there were no contract assets or contract liabilities related to this arrangement.
None  of  the  costs  to  obtain  or  fulfill  the  contract  were  capitalized. No  revenue  was  recognized  for  the  year  ended  December  31,  2020.
During the year ended December 31, 2019, the Company recognized $14.0 million as revenue from Rezolute, which consisted of the $5.5
million consideration paid upon the Qualified Financing event and $8.5 million Future Cash Payments.

The  Company  reassessed  the  development  and  regulatory  milestones  and  concluded  that  such  variable  consideration  is  fully

constrained and excluded from the transaction price as of December 31, 2020 and 2019.   

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Janssen Biotech

The Company and Janssen Biotech, Inc. (“Janssen”) were parties to a license agreement which was terminated in 2017.  In August
2019, the Company and Janssen entered into a new agreement pursuant to which the Company granted a non-exclusive license to Janssen to
develop and commercialize certain drug candidates under the XOMA patents and know-how. Under the new agreement, Janssen made a
one-time payment of $2.5 million to XOMA. Additionally, for each drug candidate, the Company is entitled to receive milestone payments
of up to $3.0  million  upon  Janssen’s  achievement  of  certain  clinical  development  and  regulatory  approval  events. Additional  milestones
may be due for drug candidates which are the subject of multiple clinical trials. Upon commercialization, the Company is eligible to receive
0.75%  royalty  on  net  sales  of  each  product.  Janssen’s  obligation  to  pay  royalties  with  respect  to  a  particular  product  and  country  will
continue until the eighth-year and sixth-month anniversary of the first commercial sale of the product in such country. The new agreement
will remain in effect unless terminated by mutual written agreement of the parties.

The Company concluded that the new agreement should be accounted for separately from any prior arrangements with Janssen and
that the license grant is the only performance obligation under the new agreement. The Company recognized the entire one-time payment of
$2.5 million as revenue in the consolidated statement of comprehensive income for the year ended December 31, 2019 as it had completed
its performance obligation.

The  Company  concluded  that  the  development  and  regulatory  milestone  payments  are  solely  dependent  on  Janssen’s  performance
and achievement of specified events and thus it is not probable that a significant cumulative revenue reversal will not occur in future periods
for these future payments. Therefore, the development and regulatory milestones are fully constrained and excluded from the transaction
price until the respective milestone is achieved. Any consideration related to royalties will be recognized when the related sales occur as
they were determined to relate predominantly to the license granted to Janssen and therefore, have also been excluded from the transaction
price. At  the  end  of  each  reporting  period,  the  Company  will  update  its  assessment  of  whether  an  estimate  of  variable  consideration  is
constrained and update the estimated transaction price accordingly.

As  of  December  31,  2020  and  December  31,  2019,  there  were no  contract  assets  or  contract  liabilities  related  to  this  arrangement.
None of the costs to obtain or fulfill the contract were capitalized. Milestone revenue of  $0.4  million  was  recognized  for  the  year  ended
December 31, 2020.

Zydus

On  March  3,  2020,  the  Company  and  Cadila  Healthcare  Limited  (“Zydus”)  entered  into  a  license  agreement  (the  “Zydus
Agreement”) under which the Company granted Zydus an exclusive royalty-bearing license to the Company’s anti-interleukin-2 (“IL-2”)
monoclonal  antibodies,  including  mAb19,  for  Zydus  to  develop  and  commercialize  drug  candidates  in  India,  Brazil,  Mexico  and  certain
other emerging markets. The Company retains rights in all other territories, subject to a Zydus right of first negotiation. Under the terms of
the Zydus Agreement, Zydus is responsible for the development and commercialization of IL-2 based immuno-oncology drug candidates.
XOMA is entitled to receive up to $0.5 million development and regulatory milestone payments, up to $23.5 million commercial milestone
payments, and mid single-digit to low teens royalties from Zydus. The Company is also eligible to share out-licensing revenue received by
Zydus should Zydus (sub)license to third parties, which share is tiered based on clinical trial stage and range from a low to mid double-
digit percentage rate. Unless terminated earlier, the Zydus Agreement will remain in effect, on a product-by-product basis, until all payment
obligations end. The Zydus Agreement contains customary termination rights relating to material breach by either party. Zydus also has a
unilateral right to terminate the agreement upon required written notice in advance if certain conditions are met.

The  Company  concluded  that  there  is one  performance  obligation,  and  it  had  completed  its  performance  obligation  in  the  first
quarter of 2020. The development and regulatory milestone payments are solely dependent on Zydus’ performance and achievement of the
specified  events.  The  Company  determined  that  it  is  not  probable  that  a  significant  cumulative  revenue  reversal  will  not  occur  in  future
periods  for  these  future  payments.  Therefore,  the  development  and  regulatory  milestones  are  fully  constrained  and  excluded  from  the
transaction  price  as  of  December  31,  2020. Any  consideration  related  to  commercial  milestones  (including  royalties)  will  be  recognized
when the related sales occur as they were determined to relate predominantly to the license granted to Zydus and therefore, have also been
excluded from the transaction price. Out-licensing revenue sharing will be recognized if and when Zydus receives or earns its out-

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licensing  revenue.  At  the  end  of  each  reporting  period,  the  Company  will  update  its  assessment  of  whether  an  estimate  of  variable
consideration is constrained and update the estimated transaction price accordingly.

As  of  December  31,  2020,  there  were no  contract  assets  or contract liabilities  related  to  this  arrangement. None  of  the  costs  to

obtain or fulfill the contract were capitalized. No revenue was recognized for the year ended December 31, 2020.

NIAID

Prior  to  the  sale  of  the  Company’s  biodefense  business,  the  Company  performed  services  under  a  $64.8  million  multiple-year
contract funded with federal funds from NIAID (Contract No. HHSN272200800028C), for development of anti-botulinum antibody product
candidates.  The  contract  work  was  being  performed  on  a  cost  plus  fixed  fee  basis  over  a three-year  period.  The  Company  recognized
revenue under the arrangement as the services were performed on a proportional performance basis. Consistent with the Company’s other
contracts with the U.S. government, invoices were provisional until finalized. The Company operated under provisional rates from 2010
through  2014,  subject  to  adjustment  based  on  actual  rates  upon  agreement  with  the  government.  In  2014,  upon  completion  of  NIAID’s
review of hours and external expenses, XOMA agreed to exclude certain hours and external expenses resulting in a $ 0.4 million receivable
and $0.8 million deferred revenue balances. As of December 31, 2017, the Company wrote off the $0.4 million receivable from NIAID as
the likelihood of collection was remote. In October of 2019, NIH, which includes NIAID, notified the Company that it engaged KPMG to
perform an audit of the Company’s incurred cost submissions for 2013, 2014 and 2015. The KPMG testing procedures were completed in
December 2020. As a result, the Company recognized $1.4 million as estimated refund liabilities owed to NIH on the consolidated balance
sheet  as  of  December  31,  2020.  The  additional  $0.6  million  liability  was  recognized  as  a  reduction  of  revenue  from  contracts  with
customers in the consolidated statement of operations and comprehensive income (loss) for the year ended December 31, 2020. The audit
remains subject to further review by NIH as part of the contract close-out process. The Company may incur a further reduction in revenue
and increase to the liability as a result of subsequent information provided by NIH.    

Sale of Future Revenue Streams

On December 21, 2016, the Company entered into two royalty interest sale agreements (together, the “Royalty Sale Agreements”)
with HCRP. Under the first Royalty Sale Agreement, the Company sold its right to receive milestone payments and royalties on future sales
of products subject to a License Agreement, dated August 18, 2005, between XOMA and Wyeth Pharmaceuticals (subsequently acquired
by Pfizer, Inc. (“Pfizer”)) for an upfront cash payment of $6.5 million, plus potential additional payments totaling $4.0 million in the event
three specified net sales milestones were met in 2017, 2018 and 2019. Based on actual sales, 2017, 2018, and 2019 sales milestones were
not  achieved.  Under  the  second  Royalty  Sale Agreement  entered  into  in  December  2016,  the  Company  sold  its  right  to  receive  certain
royalties under an Amended and Restated License Agreement dated October 27, 2006 between XOMA and Dyax Corp. for a cash payment
of $11.5 million.

The  Company  classified  the  proceeds  received  from  HCRP  as  unearned  revenue,  to  be  recognized  as  revenue  under  units-of-
revenue  method  over  the  life  of  the  license  agreements  because  of  the  Company’s  limited  continuing  involvement  in  the Acquisition
Agreements.  Such  limited  continuing  involvement  is  related  to  the  Company’s  undertaking  to  cooperate  with  HCRP  in  the  event  of
litigation or a dispute related to the license agreements. Because the transaction was structured as a non-cancellable sale, the Company does
not have significant continuing involvement in the generation of the cash flows due to HCRP and there are no guaranteed rates of return to
HCRP,  the  Company  recorded  the  total  proceeds  of  $18.0  million  as  unearned  revenue  recognized  under  units-of-revenue  method.  The
Company allocated the total proceeds between the two Royalty Sale Agreements based on the relative fair value of expected payments to be
made to HCRP under the license agreements. The unearned revenue is being recognized as revenue over the life of the underlying license
agreements under the "units-of-revenue" method. Under this method, amortization for a reporting period is calculated by computing a ratio
of  the  allocated  proceeds  received  from  HCRP  to  the  payments  expected  to  be  made  by  the  licensees  to  HCRP  over  the  term  of  the
Acquisition Agreements,  and  then  applying  that  ratio  to  the  period’s  cash  payment.  During  the  third  quarter  of  2018,  the  Shire  product
underlying  the  Dyax  Corp.  license  agreement  was  approved,  and  the  Company  began  recognizing  revenue  under  the  units-of-revenue
method due to sales of the approved product.

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The  Company  recognized  $1.4  million  and  $1.1  million  as  revenue  under  units-of-revenue  method  under  these  arrangements
during the years ended December 31, 2020 and December 31, 2019, respectively. As of December 31, 2019, the Company classified $ 1.1
million  and  $15.3  million  as  current  and  non-current  unearned  revenue  recognized  under  units-of-revenue  method,  respectively. As  of
December 31, 2020, the current and non-current portion of the remaining unearned revenue recognized under units-of-revenue method was
$1.5 million and $13.5 million, respectively.

5. Royalty Purchase Agreements

Royalty Purchase Agreement with Agenus, Inc.

On  September  20,  2018,  the  Company  entered  into  a  royalty  purchase  agreement  (the  “Agenus  Royalty  Purchase Agreement”)
with Agenus, Inc., and certain affiliates (collectively, “Agenus”). Under the Agenus Royalty Purchase Agreement, the Company purchased
from Agenus the right to receive 33% of the future royalties on six Incyte Europe S.a.r.l. (“Incyte”) immuno-oncology assets, currently in
development, due to Agenus from Incyte (net of certain royalties payable by Agenus to a third party) and  10% of all future developmental,
regulatory  and  commercial  milestones  related  to  these  assets.  However,  the  Company  did  not  have  a  right  to  the  expected  near-term
milestone associated with the entry of INCAGN2390 (anti-TIM-3) into its Phase 1 clinical trial. The future royalties due to Agenus from
Incyte are based on low single to mid-teen digit percentage of applicable net sales.

In  addition,  the  Company  purchased  from Agenus  the  right  to  receive 33%  of  the  future  royalties  on  MK-4830,  an  immuno-
oncology product currently in clinical development, due to Agenus from Merck Sharp & Dohme Corp. (“Merck”) and 10%  of  all  future
developmental, regulatory and commercial milestones related to this asset. The future royalties due to Agenus from Merck are based on low
single-digit  percentage  of  applicable  net  sales.  Pursuant  to  the  Agenus  Royalty  Purchase  Agreement,  the  Company’s  share  in  future
potential development, regulatory and commercial milestones is up to $59.5 million. There is no limit on the amount of future royalties on
sales that the Company may receive under the agreements.

Under the terms of the Agenus Royalty Purchase Agreement, the Company paid Agenus $15.0 million. The Company financed

$7.5 million of the purchase price with a term loan under its Loan and Security Agreement with Silicon Valley Bank (“SVB”) (Note 8).

At  the  inception  of  the  agreement,  the  Company  recorded  $15.0  million  as  long-term  royalty  receivables  in  the  consolidated

balance sheets.

In  November  2020,  MK-4830  advanced  into  Phase  2  development  and  Agenus  earned  a  $10.0  million  clinical  development
milestone  under  its  license  agreement  with  Merck,  of  which  the  Company  earned  $1.0  million.  In  accordance  with  the  cost  recovery
method, the $1.0 million milestone received was recorded as a direct reduction of the recorded long-term royalty receivable balance.

The  Company  continues  to  assess  that  no  further  payments  are  probable  to  be  received  under  this  agreement  in  the  near  term.
Under the cost recovery method, the Company does not expect to recognize any income related to milestones and royalties received until
the investment has been fully collected. The Company performed its quarterly impairment assessment and no impairment indicators were
identified. Accordingly, no impairment was recorded as of December 31, 2020.

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Royalty Purchase Agreement with Bioasis Technologies, Inc.

On  February  25,  2019,  the  Company  entered  into  a  royalty  purchase  agreement  (the  “Bioasis  Royalty  Purchase Agreement”)  with
Bioasis  Technologies,  Inc.  and  certain  affiliates  (collectively  “Bioasis”).  Under  the  Bioasis  Royalty  Purchase Agreement,  the  Company
purchased potential future milestone and royalty rights from Bioasis for product candidates that are being developed pursuant to a license
agreement between Bioasis and Prothena Biosciences Limited. In addition, the Company was granted options to purchase a 1% royalty right
on the next two license agreements entered into between Bioasis and third-party licensees subject to certain payments and conditions as well
as a right of first negotiation on subsequent Bioasis license agreements with third parties. Upon exercise of the option related to the second
license agreement executed by Bioasis, the Company may be obligated to pay up to $0.3 million per licensed product. Upon exercise of the
option related to the third license agreement executed by Bioasis, the Company may be obligated to pay up to $0.4  million  per  licensed
product.

Under the terms of the Bioasis Royalty Purchase Agreement, the Company paid $0.3  million  and  will  make  contingent  future  cash
payments of up to $0.2 million to Bioasis as the licensed product candidates reach certain development milestones (the “Bioasis Contingent
Consideration”).

At the inception of the agreement, the Company recorded $0.4 million as long-term royalty receivables in its consolidated balance
sheet, including the estimated fair value of the Bioasis Contingent Consideration of $0.1 million. Future changes in the estimated fair value
of the contingent consideration will be recognized in the other income (expense), net line item of the consolidated statement of operations
and comprehensive loss. As of December 31, 2020, there was  no change in the fair value of the contingent consideration from its initial
value  and no  amounts  were  paid  during  the  year  ended  December  31,  2020.  The  Company  continues  to  assess  that  no  payments  are
probable to be received under this agreement in the near term. Under the cost recovery method, the Company does not expect to recognize
any income related to milestones and royalties received until the investment has been fully collected. The Company performed its quarterly
impairment assessment and no impairment indicators were identified. Accordingly,  no impairment was recorded as of December 31, 2020.
No impairment was recorded as of December 31, 2019.

On  November  2,  2020,  the  Company  entered  into  another  royalty  purchase  agreement  (the  “Second  Bioasis  Royalty  Purchase
Agreement”) with Bioasis. Under the Second Bioasis Royalty Purchase Agreement, the Company purchased potential future milestone and
other payments, and royalty rights from Bioasis for product candidates that are being developed pursuant to a research collaboration and
license agreement between Bioasis and Chiesi Farmaceutici S.p.A. (“Chiesi”). The Company paid Bioasis $1.2 million upon closing of the
Second Bioasis Royalty Purchase Agreement for the purchased rights.

At  the  inception  of  the  Second  Bioasis  Royalty  Purchase  Agreement,  the  Company  recorded  $1.2  million  as  long-term  royalty
receivables  in  its  consolidated  balance  sheet.  The  Company  continues  to  assess  that  no  payments  are  probable  to  be  received  under  the
Second Bioasis Royalty Purchase Agreement in the near term. Under the cost recovery method, the Company does not expect to recognize
any income related to milestones and other payments until the investment has been fully collected. The Company performed its quarterly
impairment assessment and no impairment indicators were identified. Accordingly, no impairment was recorded as of December 31, 2020.

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Royalty Purchase Agreement with Aronora, Inc.

On  April  7,  2019,  the  Company  entered  into  a  royalty  purchase  agreement  (the  “Aronora  Royalty  Purchase  Agreement”)  with
Aronora, Inc. (“Aronora”), which closed on June 26, 2019. Under the Aronora Royalty Purchase Agreement, the Company purchased from
Aronora the right to receive future royalties and a portion of upfront, milestone, and option payments (the “Non-Royalties”) related to five
anti-thrombotic hematology drug candidates. Three candidates were subject to Aronora’s collaboration with Bayer Pharma AG (“Bayer”)
(the “Bayer Products”), including one which was subject to an exclusive license option by Bayer. The Company will receive 100% of future
royalties and 10% of future Non-Royalties from these Bayer Products. The other two candidates are unpartnered (the “non-Bayer Products”)
for which the Company will receive low single-digit percentage of net sales and 10% of Non-Royalties. The future payment percentage for
Non-Royalties will be reduced from 10% to 5% upon the Company’s receipt of two times the total cumulative amount of consideration paid
by  the  Company  to Aronora.  In  July  2020,  Bayer  elected  to  not  exercise  its  option  on  the  third  Bayer  Product  and  that  product  is  now
subject to the same economics as the non-Bayer Products.

Under the terms of the Aronora Royalty Purchase Agreement, the Company paid Aronora a $6.0 million upfront payment at the close
of the transaction. The Company financed $3.0 million of the upfront payment with a term loan under its Loan and Security Agreement
with  SVB  (Note  8).  The  Company  was  required  to  make  a  contingent  future  cash  payment  of  $1.0  million  for  each  of  the three  Bayer
Products that were active on September 1, 2019 (up to a total of $3.0 million, the “Aronora Contingent Consideration”). Pursuant to the
Aronora  Royalty  Purchase  Agreement,  if  the  Company  receives  $ 250.0  million  in  cumulative  royalties  on  net  sales  per  product,  the
Company  will  be  required  to  pay  associated  tiered  milestone  payments  to Aronora  in  an  aggregate  amount  of  up  to  $85.0  million  per
product (the “Royalty Milestones”). The Royalty Milestones are paid based upon various royalty tiers prior to reaching $250.0 million in
cumulative royalties on net sales per product. Royalties per product in excess of $250.0 million are retained by the Company.

At the inception of the agreement, the Company recorded $9.0 million as long-term royalty receivables in its consolidated balance
sheet, including the estimated fair value of the Aronora Contingent Consideration of $3.0 million. In September 2019, the Company paid
the $3.0 million contingent consideration to Aronora. As the Company receives royalties from Aronora for a product, the Company will
recognize the liability for future Royalty Milestones for such product when probable and estimable. The Company continues to assess that
no payments are probable to be received under this agreement in the near term.

Under the cost recovery method, the Company does not expect to recognize any income related to milestones and royalties received
until the investment has been fully collected. The Company performed its quarterly impairment assessment and no impairment indicators
were identified. Accordingly, no impairment was recorded as of December 31, 2020. 

Royalty Purchase Agreement with Palobiofarma, S.L.

On  September  26,  2019,  the  Company  entered  into  a  royalty  purchase  agreement  (the  “Palo  Royalty  Purchase  Agreement”)  with
Palobiofarma, S.L. (“Palo”), a company organized and existing under the laws of Spain. Pursuant to the Palo Royalty Purchase Agreement,
the Company acquired the rights to potential royalty payments in low single-digit percentages of aggregate Net Sales (as defined in the Palo
Royalty Purchase Agreement) associated with six drug candidates in various clinical development stages, targeting the adenosine pathway
with  potential  applications  in  solid  tumors,  non-Hodgkin’s  lymphoma,  asthma/chronic  obstructive  pulmonary  disease,  ulcerative  colitis,
idiopathic pulmonary fibrosis, lung cancer, psoriasis and nonalcoholic steatohepatitis and other indications (the “Palo Licensed Products”)
that are being developed by Palo. Novartis is a development partner on NIR178, one of the Palo Licensed Products, and NIR178 is being
developed pursuant to a license agreement between Palo and Novartis.

Under the terms of the Palo Royalty Purchase Agreement, the Company paid Palo a $10.0 million payment at the close of the transaction
which  occurred  simultaneously  upon  parties’  entry  into  the  Palo  Royalty  Purchase Agreement  on  September  26,  2019.  The  Company
financed $5.0 million of the payment with a term loan under its Loan and Security Agreement with SVB (Note 8).

At  the  inception  of  the  agreement,  the  Company  recorded  $10.0  million  as  long-term  royalty  receivables  in  its  consolidated  balance
sheet. The Company continues to assess that no payments are probable to be received under this agreement in the near term. Under the cost
recovery method, the Company does not expect to recognize any income related to royalties received until the investment has been fully
collected. The Company performed its quarterly impairment

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assessment and no impairment indicators were identified. Accordingly, no impairment was recorded as of December 31, 2020.

The following table summarizes the long-term royalty receivable activities including acquisitions of royalty rights and cash receipts for

achievement of contractual milestones during the years ended December 31, 2020 and 2019 (in thousands):

Balance at January 1, 2019

Acquisition of royalty rights:

Bioasis
Aronora
Palobiofarma

Balance at December 31, 2019
Acquisition of royalty rights:

Bioasis

Cash receipts for achievement of contractual milestones:

Agenus

Balance at December 31, 2020

6. Fair Value Measurements

     $

15,000

375
9,000
10,000
34,375

1,200

(1,000)
34,575

     $

$

The Company records its financial assets and liabilities at fair value. The carrying amounts of certain of the Company’s financial
instruments, including cash, trade receivables, net and accounts payable, approximate their fair value due to their short maturities. Fair value
is defined as the exchange price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between
market participants at the measurement date. The accounting guidance for fair value establishes a framework for measuring fair value and a
fair value hierarchy that prioritizes the inputs used in valuation techniques. The accounting standard describes a fair value hierarchy based
on three levels of inputs, of which the first two are considered observable and the last unobservable, that may be used to measure fair value
which are the following:

Level 1 – Observable inputs, such as quoted prices in active markets for identical assets or liabilities.

Level 2 – Observable inputs, either directly or indirectly, other than quoted prices in active markets for identical assets or liabilities,
such as quoted prices in active markets for similar assets or liabilities, quoted prices in markets that are not active or other inputs
that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.

Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets
or liabilities; therefore, requiring an entity to develop its own valuation techniques and assumptions.

The following tables set forth the Company’s fair value hierarchy for its financial assets and liabilities measured at fair value on a

recurring basis as follows (in thousands):

Assets:

Equity securities

Liabilities:

Contingent consideration

Fair Value Measurements at December 31, 2020 Using

Quoted Prices in
Active Markets for
Identical Assets
(Level 1)

Significant Other
Observable
Inputs
(Level 2)

Significant
Unobservable
Inputs
(Level 3)

— $

— $

— $

1,693

— $

75

$

$

F-27

Total

$

$

1,693

75

 
 
    
    
    
    
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Assets:

Equity securities

Liabilities:

Contingent consideration

Fair Value Measurements at December 31, 2019 Using

Quoted Prices in
Active Markets for
Identical Assets
(Level 1)

Significant Other
Observable
Inputs
(Level 2)

Significant
Unobservable
Inputs
(Level 3)

Total

$

$

$

— $

$

— $

681

75

$

$

681

75

During the years ended December 31, 2020 and 2019, there were no transfers between Level 1, Level 2, or Level 3 assets reported

at fair value on a recurring basis.

Equity Securities

The  following  table  provides  a  summary  of  changes  in  the  estimated  fair  value  of  the  Company’s  Level  3  financial  assets  for

the year ended December 31, 2020 (in thousands):

Balance at December 31, 2018
Change in fair value
Balance at December 31, 2019
Change in fair value
Balance at December 31, 2020

$

$

$

392
289
681
1,012
1,693

The  equity  securities  consisted  of  an  investment  in  Rezolute’s  common  stock  and  are  classified  as  long-term  assets  on  the
consolidated balance sheet as of December 31, 2020 and 2019. The equity securities are revalued each reporting period with changes in fair
value recorded in the other income (expense), net line item of the consolidated statements of operations and comprehensive loss.

As  of  December  31,  2020,  the  Company  and  its  valuation  specialist  valued  the  equity  securities  using  the  closing  price  for
Rezolute’s  common  stock  traded  on  the  Nasdaq  Stock  Market  and  adjusted  for  an  illiquidity  discount.  The  inputs  used  to  calculate  the
illiquidity discount are based on observable and unobservable estimates and judgments and therefore is classified as a Level 3 fair value
measurement.  As  the  Company  has  the  right  and  option  to  sell  up  to  100,000  of  Rezolute’s  common  stock  back  to  Rezolute  after
December 31, 2019 (Note 4), the fair value of the equity securities was determined by dividing the total shares of Rezolute’s common stock
held by the Company into two tranches based on the estimated time to a potential liquidity event.

The estimated fair value of the equity securities was calculated based on the following assumptions as of December 31, 2020 and

December 31, 2019:

Closing common stock price (1)

Tranche 1:
Discount for lack of marketability
Estimated time to liquidity of shares

Tranche 2:
Discount for lack of marketability
Estimated time to liquidity of shares

December 31, 

December 31, 
2020

December 31, 
2019

$

11.99

$

6.00

12 %  

0.25 year

13 %

0.25 year

14 %

0.67 year

33 %

1.5 years

(1) The prior period December 31, 2019 closing common stock price has been updated from $0.12 per share to $6.00 per share to reflect the

Rezolute Reverse Stock Split that occurred in October 2020.

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Changes  in  any  of  the  assumptions  related  to  the  unobservable  inputs  identified  above  may  change  the  fair  value  of  the  equity

securities.

Contingent Consideration

The  estimated  fair  value  of  the  contingent  consideration  liability  at  the  inception  of  the  Bioasis  Royalty  Purchase  Agreement
represents the future consideration that is contingent upon the achievement of specified development milestones for a product candidate.
The fair value measurement is based on significant Level 3 inputs such as anticipated timelines and probability of achieving development
milestones of each licensed product candidate. Changes in the fair value of the liability for contingent consideration will be recorded in the
other income (expense), net line item of the consolidated statements of operations and comprehensive loss until settlement. As of December
31, 2020, there were no changes in the estimated fair value of the contingent consideration from its initial value of $0.1 million.

Debt

The estimated fair value of the Company’s outstanding debt is estimated using the net present value of the payments, discounted at
an interest rate that is consistent with market interest rates, which is a Level 2 input. The carrying amount and the estimated fair value of the
Company’s outstanding long-term debt at December 31, 2020 and 2019, are as follows (in thousands):

December 31, 2020

December 31, 2019

SVB Loans
Novartis note
Total

7. Lease Agreements

$

     Carrying Amount      Fair Value      Carrying Amount      Fair Value
16,048
$ 15,713
$ 31,761

$ 11,747
9,055
$ 20,802

11,759
9,093
20,852

16,374
15,903
32,277

$

$

$

The  Company  leases one facility in Emeryville, California under an operating lease that expires in February 2023. The Emeryville
lease contains an option to early terminate the lease by notifying the landlord on or before February 1, 2020, which expired unexercised.
The lease also contains an option to extend the lease for an additional term, however, the Company is not reasonably certain to exercise this
option.

The Company also previously leased two facilities in Berkeley, California under operating leases that had remaining lease terms until
2021 and 2023. On December 18, 2019, the Company entered into a Lease Termination Agreement with each of the 7 th Street Properties II
(“7th Street LP”) and 7th Street Property General Partnership (“7th  Street  GP”)  to  early  terminate  the  Company’s two  operating  leases  in
Berkeley, California. As a result of the lease terminations the Company was also released from all financial obligations under its sublease
agreements. The Company agreed to pay an early termination fee of $1.6 million in total and recognized a loss on lease termination of $0.4
million  for  the  year  ended  December  31,  2019,  which  was  included  in  other  income  (expense),  net  in  the  consolidated  statements  of
operations and comprehensive loss.

The following table summarizes maturity of the Company’s operating lease liabilities as of December 31, 2020 (in thousands):

Undiscounted lease payments
2021
2022
2023
Thereafter

Total undiscounted lease payments

Present value adjustment

Total net lease liabilities

F-29

Operating

Leases

$

  $

196
202
34
—
432
(24)
408

    
 
 
 
 
 
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Rent expense recognized for operating leases was $0.2 million and $2.3 million for the years ended December 31, 2020 and 2019,
respectively.  Under  the  terms  of  the  lease  agreements,  the  Company  is  also  responsible  for  certain  variable  lease  payments  that  are  not
included in the measurement of the lease liability.

The following table summarizes the cost components of the Company’s operating leases for the year ended December 31, 2020

and 2019 (in thousands):

Lease costs:
Operating lease cost
Variable lease cost (1)
Total lease costs

Year Ended December 31, 
2019
2020

$

$

177  
7  

184

$

$

2,300
1,700
4,000

(1) Variable lease payments include non-lease components such as common area maintenance fees.

The  following  information  represents  supplemental  disclosure  for  the  statement  of  cash  flows  related  to  operating  leases  (in

thousands):

Cash paid for amounts included in the measurement of lease liabilities

Operating cash flows under operating leases

Year Ended December 31, 

2020

2019

$

189 $

2,629

The present value assumptions used in calculating the present value of the lease payments as of December 31, 2020 and December

31, 2019 were as follows:

Weighted-average remaining lease term
Operating leases
Weighted-average discount rate
Operating leases

Sublease Agreements

     December 31, 

2020

December 31, 
2019

2.17 years

3.17 years

5.51 %

5.51 %

The  Company  held  sublease  arrangements  on  the two  previously  leased  facilities  in  Berkeley,  California.  In  December  2019,  the
Company’s rights and obligations under its sublease arrangements transferred to 7th Street LP and 7th Street GP, and the Company was
released from all financial obligations under its sublease agreements.

No sublease income was recognized for the year ended December 31, 2020 due to the termination of the sublease agreements in 2019.
The  Company  recognized  $3.0  million  of  sublease  income  under  these  sublease  agreements  in  other  income  (expense)  during  the  year
ended December 31, 2019.

8. Long-Term Debt and Other Financings

Silicon Valley Bank Loan Agreement

On May 7, 2018 (the “Effective Date”), the Company executed a loan and security agreement (the “Loan Agreement”) with SVB.
Under the Loan Agreement, upon the Company’s request, SVB made advances (each, a “Term Loan Advance”) available to the Company
up to $20.0 million (the “Term Loan”). The Company was allowed to borrow advances under the Term Loan from the Effective Date until
the earlier of March 31, 2019 or an event of default (the “Draw Period”). In March 2019, the Draw Period was extended from March 31,
2019  to  March  31,  2020.  In  the  event  of  a  default  related  to  the  Note Agreement  with  Novartis,  SVB’s  obligation  to  make  any  credit
extensions to the Company

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under the Loan Agreement will immediately terminate. The interest rate will be calculated at a rate equal to the greater of (i) 4.75%, or (ii)
0.25% plus the prime rate as reported from time to time in The Wall Street Journal.

Payments under the Loan Agreement are interest only until the first anniversary of the funding date of each Term Loan Advance.
The interest-only period will be followed by equal monthly payments of principal and interest over 24 months. Each Term Loan Advance
will  mature  at  the  earlier  of  (i)  the 23 months  following  the  applicable  term  loan  amortization  date  for  each  such  Term  Loan Advance
(ii) March 1, 2023, or (iii) 30 days prior to the earliest maturity of any portion of the Company’s loan with Novartis (the “Loan Maturity
Date”). After repayment, no Term Loan Advance (or any portion thereof) may be reborrowed.

The  entire  principal  balance,  including  a  final  payment  fee  equal  to 8.5% of the principal, will be due and payable on the Loan
Maturity Date. If the Company prepays the Term Loan Advance prior to the Loan Maturity Date, it will pay SVB a prepayment premium,
based on a prepayment fee equal to 3.00% of the amount prepaid, if the prepayment occurs on or before the first anniversary of the Effective
Date, 2.00%  of  the  amount  prepaid,  if  the  prepayment  occurs  after  the  first  anniversary  of  the  Effective  Date  but  prior  to  the  second
anniversary of the Effective Date, and 1.00% of the amount prepaid if the prepayment occurs after the second anniversary of the Effective
Date. In the event of a default, a default interest rate of an additional 4% may be applied to the outstanding payments due to SVB, and SVB
may declare all outstanding obligations immediately due and payable and take such other actions as set forth in the Loan Agreement.

The Company’s obligations under the Loan Agreement are secured by a security interest in substantially all of its assets, other than
its intellectual property. The Loan Agreement includes customary affirmative and restrictive covenants, but does not include any financial
maintenance covenants, and also includes standard events of default, including payment defaults.

In connection with the Loan Agreement, the Company issued a warrant to SVB which is exercisable in whole or in part for up to
an aggregate of 6,332 shares of common stock with an exercise price of $23.69 per share (the “Warrant”). The Warrant may be exercised
on  a  cashless  basis  and  is  exercisable  within 10 years from the date of issuance or upon the consummation of certain acquisitions of the
Company.  The  fair  value  of  the  Warrant  issued  to  SVB  was  determined  using  the  Black-Scholes  Model  and  was  estimated  to  be  $ 0.1
million. In addition, the Company incurred debt issuance costs of $0.2 million in connection with the Loan Agreement.

On  March  4,  2019,  the  Loan Agreement  was  amended  to  extend  the  Draw  Period  from  March  31,  2019  to  March  31,  2020.  In
connection  with  the  amendment,  the  Company  issued  a  second  warrant  to  SVB  which  is  exercisable  in  whole  or  in  part  for  up  to  an
aggregate of 4,845 shares of common stock with an exercise price of $14.71 per share. The fair value of the second warrant issued to SVB
was determined using the Black-Scholes Model and was estimated to be $0.1 million.

As  of  December  31,  2020,  both  warrants  are  outstanding.  In  addition,  both warrants  may  be  exercised  on  a  cashless  basis  and  are

exercisable within 10 years from the date of issuance or upon the consummation of certain acquisitions of the Company.

 In  September  2018,  the  Company  borrowed  advances  of $7.5  million  under  the  Loan Agreement  in  connection  with  the Agenus
Royalty  Purchase Agreement  (Note  5).  The  Company  recorded  a  discount  of $0.3  million  against  the  debt,  which  is  being  amortized  to
interest expense over the term of the Term Loan Advance using the effective interest method.   

During  the  year  ended  December  31,  2019,  the  Company  borrowed  advances  totaling $9.5  million  under  the  Loan Agreement  in
connection  with  the Aronora  Royalty  Purchase  Agreement, Palo  Royalty  Purchase Agreement  and  payment  of  the Aronora  Contingent
Consideration (Note 5). The Company recorded a discount of $45,000 against the debt, which is being amortized to interest expense over
the term of the Term Loan Advance using the effective interest method.

The Company recorded $0.6 million and $0.5 million of non-cash interest expense resulting from the amortization of the discount and

accretion of the final payment for the years ended December 31, 2020 and 2019, respectively.

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As of December 31, 2020, the carrying value of the debt under the Loan Agreement was $11.8 million. Of this amount, $8.1 million
is classified as current portion of long-term debt and $3.7 million is classified as long-term debt on the consolidated balance sheet. As of
December  31,  2019,  the  carrying  value  of  the  debt  under  the  Loan  Agreement  was  $16.4  million.  Of  this  amount,  $5.2  million  was
classified as current portion of long-term debt and $11.2 million was classified as long-term debt on the consolidated balance sheet.

Novartis Note

In May 2005, the Company executed a secured note agreement (the “Note Agreement”) with Novartis, which was due and payable
in full in June 2015. Under the Note Agreement, the Company borrowed semi-annually to fund up to 75% of the Company’s research and
development  and  commercialization  costs  under  its  collaboration  arrangement  with  Novartis,  not  to  exceed  $50.0  million  in  aggregate
principal amount. Interest on the principal amount of the loan accrues at six-month LIBOR plus 2%, which was equal to 2.26% at December
31, 2020. The interest is payable semi-annually in June and December of each year or, at the Company’s election, the semi-annual interest
payments may be added to the outstanding principal amount, in lieu of a cash payment, as long as the aggregate principal amount does not
exceed $50.0  million.  The  Company  made  this  election  for  all  interest  payments.  Loans  under  the  Note Agreement  are  secured  by  the
Company’s interest in its collaboration with Novartis, including any payments owed to it thereunder.

On September 30, 2015, concurrent with the execution of a license agreement with Novartis International as discussed in Note 4,
XOMA  and  NIBR,  who  assumed  the  rights  to  the  note  from  Novartis  Vaccines  Diagnostics,  Inc.  executed  an  amendment  to  the
Note Agreement (the “Secured Note Amendment”) under which the parties extended the maturity date of the note from September 30, 2015
to September 30, 2020, and eliminated the mandatory prepayment previously required to be made with certain proceeds of pre-tax profits
and royalties. In addition, upon achievement of a specified development and regulatory milestone, the then-outstanding principal amount of
the note was to be reduced by $7.3 million rather than the Company receiving such amount as a cash payment.

On September 22, 2017, in connection with the Gevokizumab License Agreement with Novartis, the Company and NIBR executed
an amendment to the Secured Note Amendment under which the parties further extended the maturity date of the Secured Note Amendment
from September 30, 2020 to September 30, 2022.

On October 21, 2020, the first patient was dosed in Novartis International’s NIS793 Phase 2 clinical trial and we earned a $25.0
million milestone payment pursuant to the Anti-TGFβ Antibody License Agreement, of which $7.3 million was recognized as a reduction to
the debt obligation to Novartis.

As of December 31, 2020 and 2019, the outstanding principal balance under the Secured Note Amendment was $9.1 million and

$15.9 million, respectively, and was included in long-term debt in the accompanying consolidated balance sheet.

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Payments of Long-Term Debt

Aggregate  future  principal,  final  payment  fees  and  discounts  of  the  Company’s  long-term  debt  as  of  December  31,  2020,  are  as

follows (in thousands):

2021
2022
Thereafter
Total payments
Less: interest, final payment fees, discount and issuance costs
Total payments, net of interest, final payment fees, discount and issuance costs
Less: current portion of long-term debt
Long-term debt

Interest Expense

December 31, 
2020

8,533
13,523
—
22,056
(1,204)
20,852
(8,088)
12,764

$

  $

Amortization of debt issuance costs and discounts are included in interest expense. Interest expense in the consolidated statements
of  operations  and  comprehensive  loss  for  the  years  ended  December  31,  2020  and  2019,  relates  to  the  following  debt  instruments  (in
thousands):

SVB loan
Novartis note
Other
Total interest expense

9. Income Taxes

Year Ended December 31, 

2020

2019

$

$

1,365
477
2
1,844

$

$

1,207
706
6
1,919

The Company has pre-tax US book income of $11.8 million for the year ended December 31, 2020. The Company has recorded
$1.5 million of income tax benefit for the year ended December 31, 2020 and no income tax provision for the year ended December 31,
2019.

The provision (benefit) for income taxes (all current) consists of the following (in thousands):

Year Ended December 31, 

2020

2019

Federal
State

Total

$

$

F-33

(1,501)

$
—  
$

(1,501)

—
—
—

    
    
 
 
 
 
    
    
 
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Reconciliation  between  the  tax  provision  computed  at  the  federal  statutory  income  tax  rate  and  the  Company’s  actual  effective

income tax rate is as follows:

Federal tax at statutory rate
Stock compensation and other permanent differences
Tax benefit related to CARES Act
Valuation allowance

Total

Year Ended December 31, 
2019

2020

21 %  
(6)%  
(13)%  
(15)%  
(13)%  

21 %
(31)%
— %
10 %
— %

On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security (“CARES”) Act was enacted, which includes a five-year
net operating loss (“NOL”) carryback provision which enabled the Company to benefit from certain losses at the former federal tax rate of
34%. In 2020, the Company recorded tax benefits of $1.5 million related to the NOL carryback provision.

The  Consolidated Appropriations Act  was  also  signed  into  law  on  December  27,  2020  to  provide  further  relief  measures  and

renew various expiring tax provisions. The Company does not expect there is material impact to its income tax expenses.

The significant components of net deferred tax assets at December 31, 2020 and 2019 were as follows (in thousands):

Capitalized research and development expenses
Net operating loss carryforwards
Research and development and other tax credit carryforwards
Stock compensation
Unearned revenue
Other

Total deferred tax assets

Valuation allowance

Net deferred tax assets

December 31, 

$

$

2020
11,500
17,638
13,454
5,158
3,462
401
51,613
(51,613)

$

— $

2019
15,735
18,181
12,343
4,737
3,635
930
55,561
(55,561)
—

The net decrease in the valuation allowance was $3.9 million and $2.0 million, for the years ended December 31, 2020 and 2019,

respectively.

Accounting standards provide for the recognition of deferred tax assets if realization of such assets is more likely than not. Based
upon  the  weight  of  available  evidence,  which  includes  the  Company’s  four  sources  of  taxable  income  including  historical  operating
performance and the repeal of net operating loss carryback, the Company has determined that total deferred tax assets should be fully offset
by a valuation allowance.

Based on an analysis under Section 382 of the Internal Revenue Code (which subjects the amount of pre-change NOLs and certain
other pre-change tax attributes that can be utilized to annual limitations), the Company experienced an ownership change in February 2017
which  substantially  limits  the  future  use  of  its  pre-change  NOLs  and  certain  other  pre-change  tax  attributes  per  year.  The  Company  has
excluded the related tax attributes that will expire as a result of the annual limitations in the deferred tax assets as of December 31, 2020
and December 31, 2019. To the extent that the Company does not utilize its carry-forwards within the applicable statutory carryforward
periods, either because of Section 382 limitations or the lack of sufficient taxable income, the carryforwards will expire unused.

As of December 31, 2020, the Company had federal net operating loss carry-forwards of approximately $78.6 million and state net
operating loss carry-forwards of approximately $38.3 million to offset future taxable income. $13.6  million  of  federal  net  operating  loss
carryforwards will begin to expire in 2036 and the remainder may be carried forward

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indefinitely. The state net operating loss carryforwards will begin to expire in 2033. The Company had federal orphan credit of $2.3 million
which if not utilized will expire in 2037. The Company also had $19.8 million of California research and development tax credits which
have no expiration date.

Under the 2017 federal income tax law, as modified by the federal tax law changes enacted in March 2020, federal net operating
losses incurred in tax years beginning after December 31, 2017 may be carried forward indefinitely, but, for taxable years beginning after
December 31, 2020, the deductibility of such federal net operating losses may only be utilized to offset 80% of taxable income annually.  

The  Company  files  income  tax  returns  in  the  U.S.  federal  jurisdiction  and  various  states.  The  Company’s  federal  income  tax
returns for tax years 2017 and beyond remain subject to examination by the Internal Revenue Service. The Company’s state income tax
returns for tax years 2016 and beyond remain subject to examination by state tax authorities. In addition, all of the net operating losses and
research and development credit carry-forwards that may be used in future years are still subject to adjustment.

The following table summarizes the Company’s activity related to its unrecognized tax benefits (in thousands):

Balance at January 1
Increase related to current year tax position
Increase (decrease) related to prior year tax position
Balance at December 31

Year Ended December 31, 

2020

2019

$

$

5,517

$
—  

421
5,938

$

5,517
—
—
5,517

As of December 31, 2020, the Company had a total of $5.9 million of gross unrecognized tax benefits, none of which would affect
the effective tax rate upon realization. The Company currently has a full valuation allowance against its U.S. net deferred tax assets, which
would impact the timing of the effective tax rate benefit should any of these uncertain tax positions be favorably settled in the future.

The  Company  does not expect its unrecognized tax benefits to change significantly over the next twelve months. The Company
will recognize interest and penalties accrued on any unrecognized tax benefits as a component of income tax expense. Through December
31, 2020, the Company has not accrued interest or penalties related to uncertain tax positions.

10. Compensation and Other Benefit Plans

The Company grants qualified and non-qualified stock options, RSUs, common stock and other stock-based awards under various
plans to directors, officers, employees and other individuals. Stock options are granted at exercise prices of not less than the fair market
value of the Company’s common stock on the date of grant. Additionally, the Company has an Employee Stock Purchase Plan (“ESPP”)
that allows employees to purchase Company shares at a purchase price equal to 85% of the lower of the fair market value of the Company’s
common stock on the first trading day of the offering period or on the last day of the offering period.

Employee Stock Purchase Plan

In May 2015, the Company’s stockholders approved the 2015 Employee Stock Purchase Plan (the “2015 ESPP”), which replaced
the  Company’s  legacy  1998  ESPP.  Under  the  2015  ESPP,  the  Company  reserved  15,000  shares  of  common  stock  for  issuance  as  of  its
effective date of July 1, 2015, subject to adjustment in the event of a stock split, stock dividend, combination or reclassification or similar
event.  The  2015  ESPP  allows  eligible  employees  to  purchase  shares  of  the  Company’s  common  stock  at  a  discount  through  payroll
deductions  of  up  to 10%  of  their  eligible  compensation,  subject  to  any  plan  limitations.  The  2015  ESPP  provides  for six-month  offering
periods ending on May 31 and November 30 of each year. At the end of each offering period, employees are able to purchase shares at  85%
of the lower of the fair market

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value of the Company’s common stock on the first trading day of the offering period or on the last day of the offering period.

In  February  2017,  the  Compensation  Committee  and  the  Board  of  Directors  adopted,  and  in  May  2017,  the  Company’s
stockholders approved, an amendment to the Company’s 2015 ESPP. The amendment (a) increased by 250,000 the shares of common stock
(from 15,000 shares to a total of 265,000 shares) available for issuance under the 2015 ESPP; and (b) increased the maximum number of
shares of common stock an employee may purchase in any offering period to 2,500.

During  the  years  ended  December  31,  2020  and  2019,  employees  purchased 2,746  and 2,365  shares  of  common  stock,

respectively, under the 2015 ESPP.

Deferred Savings Plan

Under  section  401(k)  of  the  Internal  Revenue  Code  of  1986,  the  Board  of  Directors  adopted,  effective  June  1,  1987,  a  tax-
qualified deferred compensation plan for employees of the Company. Participants may make contributions which defer up to 50%of their
eligible compensation per payroll period, up to a maximum for 2020 of $19,500 (or $26,000  for  employees  over 50 years of age) and for
2019  of  $19,000  (or  $25,000  for  employees  over 50  years  of  age).  The  Company  may,  at  its  sole  discretion,  make  contributions  each
plan  year,  in  cash  or  in  shares  of  the  Company’s  common  stock,  in  amounts  which  match  up  to  50%  of  the  salary  deferred  by  the
participants. The expense related to these contributions was $0.1 million for the years ended December 31, 2020 and December 31, 2019,
respectively,  and 100%  was  paid  in  common  stock  for  each  year.  The  Company  applies  shares  from  plan  forfeitures  of  terminated
employees toward the Company’s matching contribution.  

Stock Option Plans

In May 2010, the Compensation Committee and the full Board adopted, and in July 2010 the Company’s stockholders approved, a
new equity-based compensation plan, the 2010 Long Term Incentive and Share Award Plan, which has since been amended and restated as
the Amended and Restated 2010 Long Term Incentive and Stock Award Plan (the “2010 Plan”). The 2010 Plan replaced the Company’s
legacy Option Plan, Restricted Plan and 1992 Directors Share Option Plan (the “Directors Plan”) and provided a more current set of terms
under which to provide this type of compensation.

In  February  2016,  the  Compensation  Committee  and  the  Board  of  Directors  adopted,  and  in  May  2016,  the  Company’s
stockholders approved an amendment to the 2010 Plan to, among other things, allow for an increase in the number of shares of common
stock reserved for issuance by 170,000 shares to an aggregate of 1,108,560 shares.

In  February  2017,  the  Compensation  Committee  and  the  Board  of  Directors  adopted,  and  in  May  2017,  the  Company’s
stockholders approved, an amendment to the 2010 Plan. The amendment (a) increases the number of shares of common stock issuable over
the term of the plan by an additional 1,470,502 to 2,579,062 shares in the aggregate; (b) increases the number of shares of common stock
issuable under the plan as incentive stock options by an additional 2,004,087 to 2,579,062 shares; (c) increases the per person award limits
for purposes of compliance with Section 162(m) of the Internal Revenue Code to 2,000,000 shares for options and stock appreciation rights
and to 2,000,000 shares for other types of stock awards; and (d) for purposes of Section 162(m) (i) confirms existing performance criteria
upon which performance goals may be based with respect to performance awards under the 2010 Plan, and (ii) confirms existing means of
adjustment when calculating the attainment of performance goals for performance awards granted under the 2010 Plan.

In May 2019, the Compensation Committee and the Board of Directors adopted, and in May 2019, the Company’s stockholders
approved, an amendment to the 2010 Plan. The amendment (a) increases the number of shares of common stock issuable over the term of
the plan by an additional 450,000 to 3,029,062 shares in the aggregate; (b) increases the number of shares of common stock issuable under
the plan as incentive stock options by an additional 450,000 to 3,029,062 shares; (c) extended the term of the Plan until April 1, 2029; (d)
for purposes of Section 162(m) (i) eliminates performance cash awards, and (ii) eliminates individual grant limits that applied under the
2010 Long Term Incentive Plan to awards that were intended to comply with the exemption for “performance-based compensation” under
Code Section 162(m).

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Table of Contents

From the 2010 Plan, the Company grants stock options, RSUs, and other stock-based awards to eligible employees, consultants
and  directors.  No  further  grants  or  awards  will  be  made  under  the  Option  Plan,  the  Restricted  Share  Plan  or  the  Directors  Plan.  Shares
underlying options previously issued under the Option Plan, the Restricted Share Plan or the Directors Plan that are currently outstanding
will, upon forfeiture, cancellation, surrender or other termination, become available under the 2010 Plan. Stock-based awards granted under
the 2010 Plan may be exercised when vested and generally expire ten years from the date of the grant or three to six months from the date
of termination of employment (longer in case of death or certain retirements).

As of December 31, 2020, the Company had 321,716 shares available for grant under the stock option plan. As of December 31,

2020, options covering 1,827,906 shares of common stock were outstanding under the stock option plan.

Stock Options

Stock options generally vest monthly over three years for employees and one year for directors. Stock options held by employees
who qualify for retirement age (defined as employees that are a minimum of 55 years of age and the sum of their age plus years of full-time
employment with the Company exceeds 70 years) vest on the earlier of scheduled vest date or the date of retirement.

Stock Option Plans Summary

The following table summarizes the Company’s stock option activity for the year ended December 31, 2020.

As of December 31, 2020

Outstanding at January 1, 2020
Granted
Exercised
Forfeited, expired or cancelled
Outstanding at December 31, 2020
Exercisable at December 31, 2020

Number of
shares
1,839,623
218,311
(211,373)
(18,655)
1,827,906
1,516,104

20.42  
23.99  
11.39  
141.47  
20.66  
20.70  

$
$

6.31
5.80

$ 51,401
$ 44,020

     Weighted      Weighted      Aggregate
Intrinsic
Value
(in
thousands)
6.88   $ 26,829

Average
Exercise
Price
Per Share
$

Average
Contractual 
Term
(in years)

The aggregate intrinsic value of stock options exercised in 2020 and 2019 was $5.4 million and $0.7 million, respectively.

The weighted-average grant-date fair value per share of the options granted in 2020 and 2019 was $18.41 and $11.72, respectively.

As  of  December  31,  2020,  $3.6  million  of  total  unrecognized  compensation  expense  related  to  stock  options  is  expected  to  be

recognized over a weighted average period of 1.67 years.

Performance-Based Stock Options

Stock-based compensation expense associated with the corporate performance-based stock options is recognized if the performance
condition  is  considered  probable  of  achievement  using  management’s  best  estimates.  In  2017,  the  Company  granted  performance-based
stock  options  with  vesting  criteria  related  to  performance  in  2017,  2018,  and  2019.  In  2019,  the  Company  had 41,250  shares  remaining
related to outstanding performance-based stock options with a grant date fair value of $0.2 million that had vesting criteria based solely on
the achievement of fiscal year 2019 corporate goals as set by the Compensation Committee of the Company’s Board of Directors. For the
year ended December 31, 2019, the Company determined that all remaining performance criteria were achieved and therefore the related
expense of $0.2

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million  was  recognized  for  the  year  ended  December  31,  2019.  After  December  31,  2019, no  performance-based  stock  options  were
outstanding and there was no unrecognized compensation cost related to performance-based stock options.

Modification of Stock Options

In September 2019, the Company entered into a separation agreement with its former Chief Business Officer which resulted in the
extension of the exercise period for all her vested options. As a result of the modification, the Company recorded stock-based compensation
expense of $0.5 million during the year to reflect the revised expected term based on the modified exercise period for these stock options in
2019. There were no modifications of stock options during the year ended December 31, 2020.

Stock-based Compensation Expense

The fair value of stock options granted during the years ended December 31, 2020 and 2019, was estimated based on the following

weighted average assumptions for:

Dividend yield
Expected volatility
Risk-free interest rate
Expected term

Year Ended December 31, 

2020

2019

0 %  
100 %  
0.72 %  

0 %
102 %
2.42 %

5.64 years

5.62 years

The  following  table  shows  total  stock-based  compensation  expense  for  stock  options,  RSUs  and  ESPP  in  the  consolidated

statements of operations and comprehensive loss (in thousands):

Research and development
General and administrative
Total stock-based compensation expense

11. Net Income (Loss) Per Share Attributable to Common Stockholders

Year Ended December 31, 

2020

2019

$

$

— $

3,961
3,961

$

204
4,744
4,948

Potentially  dilutive  securities  are  excluded  from  the  calculation  of  diluted  net  income  (loss)  per  share  attributable  to  common

stockholders if their inclusion is anti-dilutive.

The following table shows the weighted-average outstanding securities considered anti-dilutive and therefore excluded from the

computation of diluted net income (loss) per share attributable to common stockholders (in thousands):

Convertible preferred stock
Common stock options
Warrants for common stock
Total

F-38

Year Ended December 31, 

2020

2019

—
616
6
622  

6,256
924
9
7,189

 
    
    
 
 
 
 
 
    
    
 
 
    
    
 
 
 
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The following is a reconciliation of the numerator (net income or loss) and denominator (number of shares) used in the calculation

of basic and diluted net income (loss) per share attributable to common stockholders (in thousands):

Numerator
Net income (loss)

Less: Series A accumulated dividends
Less: Allocation of undistributed earnings to participating securities

Net income (loss) available to common stockholders, basic
Add: Adjustments to undistributed earnings allocated to participating securities
Net income (loss) available to common stockholders, diluted

Denominator
Weighted average shares used in computing basic net income (loss) per share
available to common stockholders
Effect of dilutive stock options
Effect of dilutive warrants
Weighted average shares used in computing diluted net income (loss) per share
available to common stockholders
Basic net income (loss) per share of common stock
Diluted net income (loss) per share of common stock

Year Ended December 31, 

2020

2019

$

$

$
$

13,298
(88)
(4,417)
8,793
217
9,010

10,674
824
5

11,503
0.82
0.78

$

$

$
$

(1,982)
—
—
(1,982)
—
(1,982)

8,763
—
—

8,763
(0.23)
(0.23)

12. Capital Stock

Preferred Stock

Series A Preferred Stock

On December 15, 2020, the Company sold 984,000 shares of its 8.625% Series A cumulative, perpetual preferred stock at the price
of $25.00 per share, through a public offering for aggregate gross proceeds of $24.6 million. Total offering costs of $2.0 million were offset
against the proceeds from the sale of Series A Preferred Stock, for total net proceeds of $22.6 million.

Mr.  Matthew  Perry,  a  member  of  the  Company’s  Board  of  Directors  and  President  of  Biotechnology  Value  Fund,  L.P.  (“BVF”),
purchased 200,000 shares of Series A Preferred Stock in the public offering at the public offering price of $25.00 per share for an aggregate
amount of $5.0  million. The spouse of James Neal, the Company’s Chief Executive Officer and a director, purchased 8,000 shares of the
Series A Preferred Stock in the public offering at the public offering price of $25.00 per share for an aggregate amount of $0.2 million.

As of December 31, 2020, there were 984,000  shares  authorized  and issued of Series A Preferred Stock. As of December 31, 2020,
the Company held restricted cash of $2.1 million in a segregated account that may only be used to pay dividends on the Series A Preferred
Stock. As of December 31, 2020, the current and non-current portion of restricted cash was $1.6 million and $0.5 million, respectively.

The  Series A  preferred  stock  have  the  following  characteristics,  which  are  set  forth  in  Certificates  of  Designation  of  Preferences,

Rights and Limitations filed with the Delaware Secretary of State.

Dividends— Holders  of the  Series  A  Preferred  Stock  shall  be  entitled  to  receive,  when,  as  and  if  authorized  by  the  Board  of
Directors and declared by the Corporation, cumulative cash dividends at the rate of 8.625% per annum of the $25.00 liquidation preference
per share of the Series A Preferred Stock. Such dividends will accumulate and be cumulative from, and including, the date of original issue
of the Series A preferred stock. Dividends will be payable in arrears on or about the 15th day of January, April, July and October of each
year beginning on or about April 15, 2021. The amount of

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any  dividend  payable  on  the  Series A  Preferred  Stock  for  any  period  greater  or  less  than  a  full  Dividend  Period  shall  be  prorated  and
computed on the basis of a 360-day year consisting of twelve 30-day months. 

Liquidation Rights— In the event of the Company’s liquidation, dissolution or winding up, holders of Series A Preferred Stock will
rank  senior  to  all  classes  or  series  of  common  stock  as  to  dividend  rights  and  rights  upon  liquidation,  dissolution  or  winding-up  and  on
parity with respect to the distribution of assets with the Company’s Series X Preferred Stock. The Series A Preferred Stock have a par value
of $0.05 per share and a liquidation preference of $25.00 per share plus any accrued and unpaid dividends.

Redemption and Special Optional Redemption— The Company, at its option, may redeem the Series A Preferred Stock, in whole or
in part, at any time for a cash redemption price, plus any accrued and unpaid dividends, as follows: (i) $26.00 per share between December
15,  2021  and  December  15,  2022,  (ii)  $25.75  per  share  between  December  15,  2022  and  December  15,  2023,  (iii)  $25.50  per  share
between  December  15,  2023  and  December  15,  2024  (iv)  $25.25  per  share  between  December  15,  2024  and  December  15,  2025  and
$25.00 per share on or after December 15, 2025. The Company also has a special optional redemption option whereby, upon the occurrence
of a delisting event or change of control event, the Company may redeem outstanding Series A Preferred Stock at an amount of  $25.00 per
share.

Conversion— The shares of Series A Preferred Stock are not convertible into or exchangeable for any other property or securities of
the Company except upon the occurrence of a delisting event or change in control event and the Company has not, on or before the date of
such an event, provided the required notice of its election to redeem the Series A Preferred Stock pursuant to its redemption right or special
optional redemption right. In this case, the holder of Series A preferred shares can convert some or all of their Series A Preferred Stock into
a number of shares of common stock per share equal to the lesser of (A) (i) the sum of the $25.00 liquidation preference per share of Series
A  Preferred  Stock  to  be  converted  plus  (y)  the  amount  of  any  accrued  and  unpaid  dividends  to,  but  not  including,  the  event  date,  as
applicable  by  (ii)  the  common  stock  price  and  (B) 1.46071  (the  “Share  Cap”).  The  common  stock  price  to  be  used  in  the  latter  noted
calculation for a delisting event will be the average of the closing price per share of the Company’s common stock on the  10 consecutive
trading days immediately preceding, but not including, the effective date of the delisting event. The common stock price used in the event
of a change in control event will, alternatively, be based on market price according to the definition in the Certificate of Designation.

Voting Rights— Holders of the Series A Preferred Stock generally will have no voting rights, but will have limited voting rights if

the issuer fails to pay dividends for six or more quarters (whether or not declared or consecutive) and in certain other events.

Classification—The  Company  evaluated  the  convertible  preferred  stock  for  liability  or  equity  classification  under  the  applicable

accounting guidance and determined that treatment as equity was appropriate.

Rights Offering 2019

On December 2, 2019, the Company commenced a rights offering to raise up to $22.0 million through the distribution of subscription
rights to holders of its common stock, Series X preferred stock and Series Y preferred stock (the “2019 Rights Offering”). In  December
2019, the Company sold a total of 1,000,000 shares of common stock under the 2019 Rights Offering for aggregate gross proceeds of $22.0
million. Total offering costs of $ 0.2 million were offset against the proceeds from the sale of common stock, for total net proceeds of $21.8
million.

The  2019  Rights  Offering  was  fully  backstopped  by  BVF.  In  total,  BVF  purchased 845,463  shares  of  common  stock  and  the
Company will pay approximately $18,000 for BVF’s reasonable legal fees and expenses in connection with the 2019 Rights Offering. One
of the Company’s Directors, Matthew Perry, is the President of BVF. Each share of common stock has a stated value of $22.00 per share.

Rights Offering 2018

On  November  19,  2018,  the  Company  initiated  a  rights  offering  to  raise  $20.0  million  through  the  distribution  of  subscription
rights to holders of its common stock and Series X preferred stock (the “2018 Rights Offering”). In December 2018, the Company sold a
total  of 285,689  shares  of  common  stock  and 1,252.772  shares  of  Series  Y  preferred  stock  under  the  2018  Rights  Offering  for  aggregate
gross proceeds of $20.0 million. Total offering costs of $0.3 million were offset against the proceeds from the sale of common stock and
preferred stock, for total net proceeds of $19.7 million.

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All  Series  Y  convertible  preferred  shares  were  issued  to  BVF.  Each  share  of  Series  Y  convertible  preferred  stock  has  a  stated
value of $13,000 per share and is convertible into 1,000 shares of registered common stock based on a conversion price of $13.00 per share
of common stock. The total number of shares of common stock issued upon conversion of all issued Series Y convertible preferred stock
will be 1,252,772 shares. Each share is convertible at the option of the holder at any time, provided that the holder will be prohibited from
converting into common stock if, as a result of such conversion, the holder, together with its affiliates, would beneficially own a number of
shares  above  a  conversion  blocker,  which  is  initially  set  at  19.99%  of  the  total  common  stock  then  issued  and  outstanding  immediately
following  the  conversion  of  such  shares. A  holder  of  Series  X  or  Y  preferred  shares  may  elect  to  increase  or  decrease  the  conversion
blocker above or below 19.99% on 61 days’ notice, provided the conversion blocker does not exceed the limits under Nasdaq Marketplace
Rule 5635(b), to the extent then applicable.

Series X and Series Y Convertible Preferred Stock

The Company sold directly to BVF 5,003 shares of Series X convertible preferred stock in 2017 and 1,252.772 shares of Series Y
preferred  stock  in  2018.  There  were 5,003 shares of Series X convertible preferred stock and no  shares  of  Series  Y  convertible  preferred
stock outstanding as of December 31, 2020, after BVF converted all Series Y preferred stock into common stock on April 15, 2020. The
Series X and Series Y convertible preferred stock have the following characteristics, which are set forth in Certificates of Designation of
Preferences, Rights and Limitations filed with the Delaware Secretary of State.

Dividends— Holders of convertible preferred stock are entitled to receive dividends on shares of convertible preferred stock equal

(on an as if converted to common stock basis) to and in the same form as dividends actually paid on the Company’s common stock.

Liquidation Rights— In the event of the Company’s liquidation, dissolution or winding up, holders of convertible preferred stock

will participate, on a pro-rata basis, with any distribution of proceeds to holders of common stock.

Conversion— Each  share  of  Series  X  and  Series  Y  is  convertible  into 1,000  shares  of  registered  common  stock  based  on  a

conversion price of $4.03 per share and $13.00 per share of common stock, respectively.

Voting  Rights— Convertible preferred stock will generally have no voting rights, except as required by law and except that the
consent of the holders of the outstanding convertible preferred stock will be required to amend the terms and to issue additional shares of
the preferred stock.

Classification— The Company evaluated the convertible preferred stock for liability or equity classification under the applicable
accounting  guidance  and  determined  that  equity  treatment  was  appropriate  because  the  convertible  preferred  stock  did  not  meet  the
definition of the liability instruments defined thereunder for convertible instruments. Specifically, the convertible preferred shares are not
mandatorily redeemable and do not embody an obligation to buy back the shares outside of the Company’s control in a manner that could
require the transfer of assets. Additionally, the Company determined that the convertible preferred stock would be recorded as permanent
equity, not temporary equity, given that they are not redeemable for cash or other assets (i) on a fixed or determinable date, (ii) at the option
of the holder, and (iii) upon the occurrence of an event that is not solely within control of the Company. The Company has also evaluated
the  embedded  conversion  and  contingent  redemption  features  within  the  convertible  preferred  stock  in  accordance  with  the  accounting
guidance for derivatives and determined that bifurcation is not required for any embedded feature.

Beneficial  Conversion  Feature— The  fair  value  of  the  common  stock  into  which  the  Series  X  convertible  preferred  stock  is
convertible exceeded the allocated purchase price of the Series X convertible preferred stock by $5.6  million  on  the  date  of  issuance,  as
such the Company recorded a deemed dividend. The Company recognized the resulting beneficial conversion feature as a deemed dividend
equal to the number of shares of Series X convertible preferred stock sold on February 16, 2017 multiplied by the difference between the
fair value of the common stock and the Series X convertible preferred stock effective conversion price per share on that date. The dividend
was  reflected  as  a  one-time,  non-cash,  deemed  dividend  to  the  holders  of  Series  X  convertible  preferred  stock  on  the  date  of  issuance,
which is the date the stock first became convertible. There was no beneficial conversion feature associated with the issuance of Series Y
convertible preferred stock.

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BVF Ownership

In  February  2020,  BVF  elected  to  increase  the  beneficial  ownership  limitation  of  the  Series  Y  preferred  stock  to 50%,  which
became effective on April 11, 2020. On April 15, 2020, BVF converted all of its shares of Series Y preferred stock into common stock. As
of December 31, 2020, BVF owned approximately 37.2% of the Company’s total outstanding shares of common stock, and if all the Series
X convertible preferred shares were converted, BVF would own 56.6% of the Company’s total outstanding shares of common stock. The
Company’s  Series  A  Preferred  Stock  becomes  convertible  upon  the  occurrence  of  specific  events  and  as  of  December  31,  2020  the
contingency was not met. Due to its significant equity ownership, BVF is considered a related party of the Company.

2018 ATM Agreement

On December 18, 2018, the Company entered into an At The Market Issuance Sales Agreement (the “2018 ATM Agreement”)
with H.C. Wainwright & Co., LLC (“HCW”), under which the Company may offer and sell from time to time at its sole discretion shares
of its common stock through HCW as its sales agent, in an aggregate amount not to exceed $30.0 million. HCW may sell the shares by any
method  permitted  by  law  deemed  to  be  an  “at  the  market”  offering  as  defined  in  Rule  415  of  the  Securities  Act,  and  will  use  its
commercially  reasonable  efforts  consistent  with  its  normal  trading  and  sales  practices  to  sell  the  shares  up  to  the  amount  specified.  The
Company  will  pay  HCW  a  commission  of  up  to 3%  of  the  gross  proceeds  of  any  shares  of  common  stock  sold  under  the  2018 ATM
Agreement. No shares have been sold under the 2018 ATM Agreement since the agreement was executed.

Common Stock Warrants

As of December 31, 2020 and 2019, the following common stock warrants were outstanding:

Issuance Date
February 2015
February 2016
May 2018
March 2019

Expiration Date

February 2020
  February 2021
  May 2028

March 2029

Balance Sheet Classification
Stockholders’ equity
  Stockholders’ equity
  Stockholders’ equity
Stockholders’ equity

     Exercise Price

     December 31, 

     December 31,

per Share

2020

2019

$
$
$
$

66.20
15.40  
23.69  
14.71

—
8,249  
6,332  
4,845
19,426  

9,063
8,249
6,332
4,845
28,489

In  February  2015,  the  Company  issued  Hercules  Technology  Growth  Capital,  Inc.  (“Hercules”)  a five-year  warrant  that  entitles
Hercules to purchase up to an aggregate of 9,063 unregistered shares of the Company’s common stock at an exercise price equal to $66.20
per share. The warrant was issued in connection with a term loan that was repaid in full in 2017. The warrant is classified in stockholders’
equity on the consolidated balance sheets. As of December 31, 2020, this warrant expired and no shares have been issued upon exercise of
the warrant.

In February 2016, in conjunction with services provided by a third-party consultant, the Company issued a warrant to purchase up
to an aggregate of 8,249 unregistered shares of the Company’s common stock at an exercise price equal to $15.40 per share. The warrant is
exercisable immediately and has a five-year term expiring in February 2021. The estimated fair value of the warrant of $0.1  million  was
calculated using the Black-Scholes Model and was classified in stockholders’ equity on the consolidated balance sheet. As of December 31,
2020, no shares have been issued upon exercise of the warrant.

In May 2018, the Company issued SVB a warrant in connection with the SVB Loan Agreement (Note 8) which is exercisable in
whole or in part for up to an aggregate of 6,332 shares of common stock with an exercise price of $23.69 per share. The warrant may be
exercised on a cashless basis and is exercisable within 10 years from the date of issuance or upon the consummation of certain acquisitions
of the Company. The fair value of the warrant issued to SVB was determined using the Black-Scholes Model and was estimated to be $0.1
million. The warrant is classified in stockholders’ equity on the consolidated balance sheets.

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 In  March  2019,  the  Loan Agreement  was  amended  to  extend  the  Draw  Period  from  March  31,  2019  to  March  31,  2020.  In
connection  with  the  amendment,  the  Company  issued  a  second  warrant  to  SVB  which  is  exercisable  in  whole  or  in  part  for  up  to  an
aggregate of 4,845 shares of common stock with an exercise price of $14.71 per share. The second warrant may be exercised on a cashless
basis and is exercisable within 10 years from the date of issuance or upon the consummation of certain acquisitions of the Company. The
fair value of the second warrant issued to SVB was determined using the Black-Scholes Model and was estimated to be $0.1 million. As of
December 31, 2020, both warrants are outstanding and no shares have been issued upon exercise of the warrants.

13. Commitments and Contingencies

Collaborative Agreements, Royalties and Milestone Payments

The Company has committed to make potential future milestone payments and legal fees to third parties as part of licensing and
development programs. Payments under these agreements become due and payable only upon the achievement of certain developmental,
regulatory and commercial milestones by the Company’s licensees. Because it is uncertain if and when these milestones will be achieved,
such contingencies, aggregating up to $7.6 million (assuming one product per contract meets all milestones events) have not been recorded
on the accompanying consolidated balance sheets. The Company is unable to determine precisely when and if payment obligations under
the agreements will become due as these obligations are based on milestone events, the achievement of which is subject to a significant
number of risks and uncertainties.

Contingent Consideration

Pursuant to the Company’s royalty purchase agreements with Bioasis and Aronora, the Company committed to pay the Bioasis
Contingent  Consideration,  the Aronora  Contingent  Consideration  and  the Aronora  Royalty  Milestones.  Upon  acquisition,  the  Company
recorded $0.1 million and $3.0 million for the Bioasis Contingent Consideration and the Aronora Contingent Consideration, respectively,
which  represent  the  estimated  fair  value  of  these  potential  future  payments  at  the  inception  of  the  agreements.  These  contingent
consideration payments are remeasured at fair value at each reporting period, with changes in fair value recorded in other income (expense),
net. In September 2019, the Company paid the Aronora Contingent Consideration of $ 3.0 million. The liability for future Aronora Royalty
Milestones will be recorded when the amounts by product are estimable and probable. As of December 31, 2020, none  of  these Aronora
Royalty Milestones were assessed to be probable and as such, none was recorded on the consolidated balance sheet. During the years ended
December 31, 2020 and 2019, there was no change to the estimated fair value of the Bioasis Contingent Consideration.

14. Concentration of Risk, Segment and Geographic Information

Concentration of Risk

Cash  and  receivables  are  financial  instruments  which  potentially  subject  the  Company  to  concentrations  of  credit  risk,  as  well  as

liquidity risk.  

The Company has not experienced any significant credit losses and does not generally require collateral on receivables. For the year
ended  December  31,  2020, one  partner  represented 85%  of  total  revenues.  For  the  year  ended  December  31,  2019, two  partners
represented 76%  and 14%  of  total  revenues. As  of  December  31,  2020  and  2019, one  partner  represented 100%  of  the  trade  receivables
balance.

Segment Information

The Company has determined that it operates in one business segment as it only reports operating results on an aggregate basis to

the chief operating decision maker of the Company.

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Geographic Information

Revenue attributed to the following geographic regions was as follows (in thousands) based on the location of the licensees:

Europe
Asia Pacific
United States
Total

Year Ended December 31, 

2020
25,010
3,100
1,275
29,385

$

$

2019

100
600
17,670
18,370

$

$

The Company’s property and equipment is held in the United States.

15. Quarterly Financial Information (unaudited)

The following is a summary of the quarterly results of operations for the years ended December 31, 2020 and 2019:

2020
Total revenues(1)
Operating costs and expenses
(Loss) income from operations
Other income (expense), net
Net (loss) income before income tax
Income tax benefit (expense)
Net (loss) income
Basic net (loss) income per share attributable to common stockholders
Diluted net (loss) income per share attributable to common stockholders (2)

2019
Total revenues(3)
Operating costs and expenses
Income (loss) from operations
Other income (expense), net
Net income (loss) before income tax

Income tax benefit
Net income (loss)
Basic net income (loss) per share attributable to common stockholders
Diluted net income (loss) per share attributable to common stockholders (2)

Consolidated Statements of Operations Data
Quarter Ended

     March 31     

June 30

     September 30      December 31

(In thousands, except per share amounts)

$

$
$
$

$

$
$
$

$

804
(6,420)
(5,616)
(668)
(6,284)
1,526
(4,758) $
(0.49) $
(0.49) $

$

444
(3,595)
(3,151)
(382)
(3,533)

—  
(3,533) $
(0.33) $
(0.33) $

$

$

8,131
(6,195)
1,936
1,297
3,233

962
(5,673)
(4,711)
639
(4,072)

$

557
(3,246)
(2,689)
1,612
(1,077)

—  
(1,077) $
(0.10) $
(0.10) $

$

8,855
(5,964)
2,891
287
3,178

—  

—  

—  

3,233
0.22
0.21

$
$
$

(4,072) $
(0.47) $
(0.47) $

3,178
0.21
0.20

$
$
$

27,580
(3,708)
23,872
(1,181)
22,691
(25)
22,666
1.40
1.32

422
(4,423)
(4,001)
(320)
(4,321)
—

(4,321)
(0.49)
(0.49)

(1) Total revenues mainly include $25.0 million of milestone revenue recognized in the fourth quarter in 2020 under the license agreement

with Novartis International.

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(2) For the quarters ended December 31, 2020, March 31, 2019 and September 30, 2019, the Company’s diluted net income per share of
common stock was computed by giving effect to all potentially dilutive common stock equivalents outstanding during each of these
periods.

(3) Total revenues mainly include $14.0 million of revenue recognized in the first and the third quarter in 2019 under the license agreement

and common stock purchase agreement with Rezolute, and $2.5 million in milestone revenue earned in the third quarter of 2019 under
our license agreement with Janssen.

16. Subsequent Events

On March 10, 2021, the Company amended the 2018 ATM Agreement with HCW to increase the aggregate amount of shares of

our common stock that we could sell through HCW as our sales agent to $50.0 million.

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Exhibit 4.6

 DESCRIPTION OF XOMA CORPORATION CAPITAL STOCK

The following is a description of the Common Stock, $0.0075 par value (the “Common Stock”) and Preferred Stock, $0.05 par

value (the “Preferred Stock”) of XOMA Corporation (the “Company”). The Common Stock and the 8.625% Series A Cumulative
Perpetual Preferred Stock (the “Series A Preferred Stock”) are the only securities of the Company registered pursuant to Section 12 of
the Securities Exchange Act of 1934, as amended (the “Exchange Act”).

Common Stock

General. The Company is authorized to issue up to 277,333,332 shares of Common Stock. The following description is based on
(i) the Company’s Certificate of Incorporation, as currently in effect (the “Certificate of Incorporation”), (ii) the Company’s By-laws,
as  currently  in  effect  (the  “By-laws”),  and  (iii)  the  Delaware  General  Corporation  Law  (the  “DGCL”).  The  following  summary
description  of  the  Common  Stock  of  the  Company  is  qualified  in  its  entirety  by  reference  to  the  provisions  of  the  Certificate  of
Incorporation  and  By-laws,  copies  of  which  have  been  filed  as  exhibits  to  the  Company’s Annual  Report  filed  herewith,  and  the
applicable provisions of the DGCL.

Dividend Rights. The holders of our Common Stock have the right to receive dividends and distributions, whether payable in cash

or otherwise, as may be declared from time to time by our board of directors, from legally available funds.

Voting  Rights. Each holder of our Common Stock is generally entitled to one vote for each share of Common Stock owned of
record on all matters submitted to a vote of our stockholders. Except as otherwise required by law, holders of Common Stock (as well
as holders of any Preferred Stock entitled to vote with the common stockholders) will generally vote together as a single class on all
matters  presented  to  the  stockholders  for  their  vote  or  approval,  including  the  election  of  directors. Any  matter  brought  before  the
stockholders for a vote, other than the election of directors, will generally be decided by a majority of the votes cast on the matter,
unless  the  matter  is  one  in  which  an  express  provision  of  the  DGCL,  the  Certificate  of  Incorporation,  the  By-laws,  the  rules  or
regulations  of  any  stock  exchange  applicable  to  us,  applicable  law  or  pursuant  to  any  regulation  applicable  to  us  or  our  securities
requires  a  different  vote,  in  which  case  the  express  provision  will  govern  and  control  the  decision  of  the  matter.  Directors  will  be
elected by a plurality of the votes cast and entitled to vote generally on the election of directors. There are no cumulative voting rights
with respect to the election of directors or any other matters.

No  Preemptive  or  Similar  Rights. Holders  of  our  Common  Stock  have  no  redemption  rights,  conversion  rights  or  preemptive

rights to purchase or subscribe for our securities.

Right to Receive Liquidation Distributions. In the event of our liquidation, dissolution or winding-up, holders of our Common
Stock  will  be  entitled  to  share  equally  in  the  assets  available  for  distribution  after  payment  of  all  creditors  and  the  liquidation
preferences of our Preferred Stock (if any).

The rights of the holders of our Common Stock are subject to, and may be adversely affected by, the rights of holders of shares of any
Preferred Stock that we may designate and issue in the future.

Preferred Stock

General. Under our Certificate of Incorporation, our board of directors is authorized to issue up to 1,000,000 shares of Preferred
Stock, and, by resolution, to divide the Preferred Stock into series and, with respect to each series, to determine the designations and
the powers, preferences and rights, and the qualifications, limitations and restrictions thereof, including the dividend rights, conversion
or  exchange  rights,  voting  rights,  redemption  rights  and  terms,  liquidation  preferences,  sinking  fund  provisions  and  the  number  of
shares constituting the series. Our board of directors can, without stockholder approval but subject to the terms of the Certificate of
Incorporation and to any resolution of the stockholders approved by at least 75% of all issued shares entitled to vote in respect thereof,
issue

Preferred Stock with voting and other rights that could adversely affect the voting power of the holders of our Common Stock and
which  could  have  certain  anti-takeover  effects.  Before  we  may  issue  any  series  of  Preferred  Stock,  our  board  of  directors  will  be
required to adopt resolutions creating and designating such series of Preferred Stock.

The  following  summary  description  of  the  Preferred  Stock  of  the  Company  is  qualified  in  its  entirety  by  reference  to  the
provisions of the Certificate of Incorporation, By-laws and the certificates of designation of preferences, rights and limitations of each
series of the Preferred Stock, copies of which have been filed as exhibits  to  the  Company’s Annual  Report  on  Form  10-K,  and  the
applicable  provisions  of  the  DGCL. As  of  December  31,  2020,  5,003  shares  of  Series  X  Preferred  Stock  and  984,000  shares  of
8.625% Series A Cumulative Perpetual Preferred Stock (the “Series A Preferred Stock”) were issued and outstanding.

  The  8.625%  Series  A  Cumulative  Perpetual  Preferred  Stock. We  have  designated  984,000  shares  of  our  Preferred  Stock  as

Series A Preferred Stock.

The Series A Preferred Stock will rank, as to dividend rights and rights upon our liquidation, dissolution or winding up:

●

●

●

●

senior to all classes or series of our common stock and to all other equity securities issued by us expressly designated as
ranking junior to the Series A Preferred Stock;

senior  with  respect  to  the  payment  of  dividends  and  on  parity  with  respect  to  the  distribution  of  assets  upon  our
liquidation, dissolution or winding up with our Series X Preferred Stock and on parity with any future class or series of
our equity securities expressly designated as ranking on parity with the Series A Preferred Stock;

junior to all equity securities issued by us with terms specifically providing that those equity securities rank senior to the
Series A  Preferred  Stock  with  respect  to  the  payment  of  dividends  and  the  distribution  of  assets  upon  our  liquidation,
dissolution or winding up, none of which exists on the date hereof; and;

effectively junior to all our existing and future indebtedness (including indebtedness convertible into our common stock
or preferred stock) and to the indebtedness and other liabilities of (as well as any preferred equity interests held by others
in) our existing or future subsidiaries.

Dividends.    We  will  pay  cumulative  cash  dividends  on  the  Series A  Preferred  Stock,  when  and  as  declared  by  our  board  of
directors, at the rate of 8.625% of the $25.00 liquidation preference per share per year (equivalent to $2.15625 per year). Dividends
will  be  payable  quarterly  in  arrears,  on  or  about  the  15th  day  of  January, April,  July  and  October,  beginning  on  or  about April  15,
2021; provided that if any dividend payment date is not a business day, then the dividend which would otherwise have been payable
on that dividend payment date may be paid on the next succeeding business day, and no interest, additional dividends or other sums
will accumulate. Dividends will accumulate and be cumulative from, and including, the date of original issuance, which is expected to
be December 15, 2020. The first dividend, which is scheduled to be paid on or about April 15, 2021 in the amount of $0.71875 per
share of Series A Preferred Stock, will be for more than a full quarter and will cover the period from, and including, the first date we
issue and sell the Series A Preferred Stock through, but not including, April 15, 2021. Dividends on the Series A Preferred Stock will
continue to accumulate whether or not (i) any of our agreements prohibit the current payment of dividends, (ii) we have earnings or
funds legally available to pay the dividends, or (iii) our board of directors does not declare the payment of the dividends.

Liquidation Preference. The liquidation preference of each share of Series A Preferred Stock is $25.00. Upon liquidation, holders
of our Series A Preferred Stock will be entitled to receive the liquidation preference with respect to their shares of Series A Preferred
Stock plus an amount equal to accumulated but unpaid dividends with respect to such shares.

Optional Redemption. On and after December 15, 2021, the first anniversary of December 15, 2020, to but excluding the second
anniversary, the shares of Series A Preferred Stock will be redeemable at our option, in whole or in part, at a redemption price equal to
$26.00 per Preferred Share, plus any accrued and unpaid dividends. On and

after December 15, 2022, the second anniversary of December 15, 2020, to but excluding the third anniversary, the shares of Series A
Preferred Stock will be redeemable at our option, in whole or in part, at a redemption price equal to $25.75 per Preferred Share, plus
any accrued and unpaid dividends. On and after December 15, 2023, the third anniversary of December 15, 2020, to but excluding the
fourth anniversary, the shares of Series A Preferred Stock will be redeemable at our option, in whole or in part, at a redemption price
equal to $25.50 per Preferred Share, plus any accrued and unpaid dividends. On and after December 15, 2024, the fourth anniversary
of December 15, 2020, to but excluding the fifth anniversary, the shares of Series A Preferred Stock will be redeemable at our option,
in whole or in part, at a redemption price equal to $25.25 per Preferred Share, plus any accrued and unpaid dividends. On and after
December  15,  2025,  the  fifth  anniversary  of  December  15,  2020,  the  shares  of  Series A  Preferred  Stock  will  be  redeemable  at  our
option, in whole or in part, at a redemption price equal to $25.00 per Preferred Share, plus any accrued and unpaid dividends. We may
not redeem the shares of Series A Preferred Stock before the first anniversary of December 15, 2020, except as described below.

Special  Optional  Redemption  Upon  a  Change  of  Control  or  Delisting  Event.  Upon  the  occurrence  of  a  Delisting  Event  (as
defined below), we may, at our option, redeem the Series A Preferred Stock, in whole or in part, within 90 days after the first date on
which such Delisting Event occurred, for cash, at a redemption price of $25.00 per share, plus any accrued and unpaid dividends up to,
but not including, the date of redemption.

A “Delisting Event” occurs when, after the original issuance of Series A Preferred Stock, both (i) the shares of Series A Preferred
Stock are no longer listed on Nasdaq, the New York Stock Exchange (the “NYSE”) or the NYSE American LLC (“NYSE AMER”), or
listed or quoted on an exchange or quotation system that is a successor to Nasdaq, the NYSE or the NYSE AMER, and (ii) we are not
subject to the reporting requirements of the Exchange Act, but any Series A Preferred Stock is still outstanding.

Upon the occurrence of a Change of Control (as defined below), we may, at our option, redeem the Series A Preferred Stock, in
whole  or  in  part  within  120  days  after  the  first  date  on  which  such  Change  of  Control  occurred,  for  cash,  at  a  redemption  price  of
$25.00 per share, plus any accrued and unpaid dividends up to, but not including, the date of redemption.

A “Change of Control” occurs when, after the original issuance of the Series A Preferred Stock, the following have occurred and

are continuing:

●

●

the acquisition by any person, including any syndicate or group deemed to be a “person” under Section 13(d)(3) of the
Exchange Act, of beneficial ownership, directly or indirectly, through a purchase, merger or other acquisition transaction
or series of purchases, mergers or other acquisition transactions of shares of our company entitling that person to exercise
more than 50% of the total voting power of all shares of our company entitled to vote generally in elections of directors
(except that such person will be deemed to have beneficial ownership of all securities that such person has the right to
acquire, whether such right is currently exercisable or is exercisable only upon the occurrence of a subsequent condition);
and

following the closing of any transaction referred to in the bullet point above, neither we nor any acquiring or surviving
entity  (or  if,  in  connection  with  such  transaction  shares  of  our  common  stock  are  converted  into  or  exchanged  for  (in
whole or in part) common equity securities of another entity), has a class of common securities (or ADRs representing
such securities) listed on Nasdaq, the NYSE or the NYSE AMER, or listed or quoted on an exchange or quotation system
that is a successor to Nasdaq, the NYSE or the NYSE AMER.

We  refer  to  redemption  following  a  Delisting  Event  or  Change  of  Control  as  a  “special  optional  redemption.”  If,  prior  to  the
Delisting Event Conversion Date (as defined below) or the Change of Control Conversion Date (as defined below), as applicable, we
have  provided  or  provide  notice  of  exercise  of  any  of  our  redemption  rights  relating  to  the  Series A  Preferred  Stock  (whether  our
optional  redemption  right  or  our  special  optional  redemption  right),  the  holders  of  the  Series A  Preferred  Stock  will  not  have  the
conversion right described below.

Conversion. Upon the occurrence of a Delisting Event or a Change of Control, as applicable, each holder of Series A Preferred
Stock will have the right (unless, prior to the Delisting Event Conversion Date or Change of Control Conversion Date, as applicable,
we  have  provided  or  provide  notice  of  our  election  to  redeem  the  Series A  Preferred  Stock)  to  convert  some  or  all  of  the  Series A
Preferred Stock held by such holder on the Delisting Event Conversion Date or Change of Control Conversion Date, as applicable, into
a number of shares of our common stock (or equivalent value of alternative consideration) per share of Series A Preferred Stock equal
to the lesser of:

●

●

the  quotient  obtained  by  dividing  (1)  the  sum  of  the  $25.00  per  share  liquidation  preference  plus  the  amount  of  any
accumulated and unpaid dividends up to, but not including, the Delisting Event Conversion Date or Change of Control
Conversion Date, as applicable (unless the Delisting Event Conversion Date or Change of Control Conversion Date, as
applicable is after a record date for a Series A Preferred Stock dividend payment and prior to the corresponding Series A
Preferred Stock dividend payment date, in which case no additional amount for such accumulated and unpaid dividend
will be included in this sum) by (2) the Common Stock Price (as defined below); and

1.46071 (i.e., the Share Cap), subject to certain adjustments; and subject, in each case, to certain conditions, including,
under  specified  circumstances,  an  aggregate  cap  on  the  total  number  of  shares  of  our  common  stock  issuable  upon
conversion and to provisions for the receipt of alternative consideration.

If, prior to the Delisting Event Conversion Date or Change of Control Conversion Date, as applicable, we have provided or
provide a redemption notice, whether pursuant to our special optional redemption right or our optional redemption right, holders of
Series A Preferred Stock will not have any right to convert the Series A Preferred Stock, and any Series A Preferred Stock
subsequently selected for redemption that has been tendered for conversion will be redeemed on the related date of redemption instead
of converted on the Delisting Event Conversion Date or Change of Control Conversion Date, as applicable.

In the event that the conversion would result in the issuance of fractional shares of common stock, we will pay the holder of Series A
Preferred Stock cash in lieu of such fractional shares.

Except as provided above in connection with a Delisting Event or Change of Control, shares of the Series A Preferred Stock are not
convertible into or exchangeable for any other securities or property.

For purposes of this description, “Change of Control Conversion Date” means a business day fixed by our board of directors that
is not fewer than 20 days nor more than 35 days after the date on which we provide notice to the holders of the Series A Preferred
Stock of a Change of Control.

For purposes of this description, “Common Stock Price” for any Change of Control will be: (1) if the consideration to be received
in the Change of Control by the holders of our common stock is solely cash, the amount of cash consideration per share of common
stock; and (2) if the consideration to be received in the Change of Control by holders of our common stock is other than solely cash (x)
the average of the closing prices for our common stock on the principal U.S. securities exchange on which our common stock is then
traded (or, if no closing sale price is reported, the average of the closing bid and ask prices per share or, if more than one in either case,
the average of the average closing bid and the average closing ask prices per share) for the ten consecutive trading days immediately
preceding, but not including, the date on which such Change of Control occurred as reported on the principal U.S. securities exchange
on  which  our  common  stock  is  then  traded,  or  (y)  the  average  of  the  last  quoted  bid  prices  for  our  common  stock  in  the  over-the-
counter  market  as  reported  by  OTC  Markets  Group  Inc.  or  similar  organization  for  the  ten  consecutive  trading  days  immediately
preceding, but not including, the date on which such Change of Control occurred, if our common stock is not then listed for trading on
a U.S. securities exchange. The “Common Stock Price” for any Delisting Event will be the average of the closing price per share of
our  common  stock  on  the  10  consecutive  trading  days  immediately  preceding,  but  not  including,  the  effective  date  of  the  Delisting
Event.

For purposes of this description, “Delisting Event Conversion Date” means a business day fixed by our board of directors that is
not fewer than 20 days nor more than 35 days after the date on which we provide notice to the holders of the Series A Preferred Stock
of a Delisting Event.

Voting Rights. Holders of Series A Preferred Stock generally will have no voting rights. However, if we do not pay dividends on
any outstanding shares of Series A Preferred Stock for six or more quarterly dividend periods (whether or not declared or consecutive),
holders of Series A Preferred Stock (voting separately as a class with all other outstanding series of preferred stock upon which like
voting  rights  have  been  conferred  and  are  exercisable)  will  be  entitled  to  elect  two  additional  directors  to  our  board  of  directors  to
serve until all unpaid dividends have been fully paid or declared and set apart for payment. In addition, certain material and adverse
changes to the terms of the Series A Preferred Stock cannot be made without the affirmative vote of holders of at least 66 2/3% of the
outstanding shares of Series A Preferred Stock, voting as a separate class. In any matter in which the Series A Preferred Stock may
vote, each share of Series A Preferred Stock shall be entitled to one vote.

Anti-takeover Effects of Provisions of our Certificate of Incorporation and By-laws and Delaware Law

Certificate of Incorporation and By-laws Provisions. Our Certificate of Incorporation authorizes our board of directors to issue
up  to  1,000,000  shares  of  Preferred  Stock  without  stockholder  approval  and  to  set  the  rights,  preferences  and  other  designations,
including voting rights, of those shares as the board of directors may determine. In addition, our By-laws require certain procedures to
be followed and time periods to be met for any stockholder to propose matters to be considered at annual meetings of stockholders,
including nominating directors for election at those meetings. Our By-laws also provide that our board of directors is able to elect a
director to fill a vacancy created by the expansion of the board of directors or due to the resignation or departure of an existing board
member.  Provisions  of  Delaware  law  and  our  Certificate  of  Incorporation  and  By-laws  could  make  the  acquisition  of  our  company
through a tender offer, a proxy contest or other means more difficult and could make the removal of incumbent officers and directors
more difficult. We expect these provisions to discourage coercive takeover practices and inadequate takeover bids and to encourage
persons seeking to acquire control of our company to first negotiate with our board of directors. We believe that the benefits provided
by  our  ability  to  negotiate  with  the  proponent  of  an  unfriendly  or  unsolicited  proposal  outweigh  the  disadvantages  of  discouraging
these proposals. We believe the negotiation of an unfriendly or unsolicited proposal could result in an improvement of its terms.

Delaware  Law. We are subject to Section  203  of  the  DGCL,  an  anti-takeover  law.  In  general,  Section  203  prohibits  a  publicly
held  Delaware  corporation  from  engaging  in  a  “business  combination”  with  an  “interested  stockholder”  for  a  period  of  three  years
following the date the person became an interested stockholder, unless:

●

●

●

prior to the date of the transaction, the board of directors of the corporation approved either the business combination or
the transaction which resulted in the stockholder becoming an interested stockholder;

upon  completion  of  the  transaction  that  resulted  in  the  stockholder  becoming  an  interested  stockholder,  the  interested
stockholder owned at least 85% of the voting stock of the corporation outstanding at the time the transaction commenced,
excluding for purposes of determining the number of shares outstanding (a) shares owned by persons who are directors
and also officers, and (b) shares owned by employee stock plans in which employee participants do not have the right to
determine confidentially whether shares held subject to the plan will be tendered in a tender or exchange offer; or

on or subsequent to the date of the transaction, the business combination is approved by the board and authorized at an
annual  or  special  meeting  of  stockholders,  and  not  by  written  consent,  by  the  affirmative  vote  of  at  least  66%  of  the
outstanding voting stock which is not owned by the interested stockholder.

Generally, a “business combination” includes a merger, asset or stock sale, or other transaction resulting in a financial benefit to
the interested stockholder. An “interested stockholder” is a person who, together with affiliates and associates, beneficially owns, or is
an affiliate of the corporation and within three years prior to the determination of interested stockholder status did own, 15% or more
of a corporation’s outstanding voting securities. We expect the existence of this provision to have an anti-takeover effect with respect
to transactions our board of directors does not approve in advance.

The Series X Preferred Stock. We have designated 5,003 shares of our Preferred Stock as Series X Preferred Stock. The Series X

Preferred Stock ranks:

●

●

●

●

senior to any class or series of our capital stock created specifically ranking by its terms junior to the Series X Preferred
Stock;

on parity to our Common Stock;

on parity to any class or series of our capital stock created specifically ranking by its terms on parity with the Series X
Preferred Stock; and

junior to any class or series of our capital stock created specifically ranking by its terms senior to the Series X Preferred
Stock; 

in each case, as to distributions of assets upon our liquidation, dissolution or winding up whether voluntarily or involuntarily.

Dividends. Holders of Series X Preferred Stock are entitled to receive dividends on shares of Series X Preferred Stock equal (on

an as-converted basis) to and in the same form as dividends actually paid on our Common Stock or other junior securities.

Liquidation Preference. In the event of our liquidation, dissolution, or winding up, holders of our Series X Preferred Stock will
participate pari passu (on an as-converted basis, without regard to any blocker provisions) with any distribution of proceeds to holders
of our Common Stock.

Redemption. We are not obligated to redeem or repurchase any shares of Series X Preferred Stock. Shares of Series X Preferred

Stock are not otherwise entitled to any redemption rights or mandatory sinking fund or analogous fund provisions.

Conversion. The Series X Preferred Stock is convertible at the option of the holders thereof at any time after issuance into the
number  of  registered  shares  of  Common  Stock  determined  by  dividing  the  aggregate  stated  value  of  the  Series  X  Preferred  Stock
being converted by the conversion price then in effect. The initial conversion price is $4.03 and is subject to adjustment as described
below. No holder may request a conversion of its Series X Preferred Stock to the extent such conversion would result in the holder and
its  affiliates  beneficially  owning  more  than  a  pre-set  conversion  blocker  threshold,  which  will  initially  be  set  at  19.99%  of  our
Common  Stock  then  outstanding  (the  “Beneficial  Ownership  Limitation”).  The  amount  of  beneficial  ownership  of  a  holder  and  its
affiliates will be determined in accordance with Section 13(d) of the Securities Exchange Act of 1934, as amended, and the rules and
regulations of that section.

Conversion Price Adjustment—Stock Dividends and Stock Splits. If we pay a stock dividend or otherwise make a distribution
payable in Common Stock on our Common Stock or any Common Stock equivalents, subdivide or combine our outstanding Common
Stock, or reclassify our Common Stock in such a way that we issue additional shares of our capital stock, the conversion price will be
adjusted by multiplying the then-existing conversion price by a fraction, the numerator of which is the number of shares of Common
Stock outstanding immediately before the distribution, dividend, adjustment or recapitalization and the denominator of which is the
number of shares of Common Stock outstanding immediately after such action.

Fundamental Transaction. If we effect a “fundamental transaction” (as defined below), then upon any future conversion of the
Series X Preferred Stock, the holders will have the right to receive, for each share of Common Stock they would have received upon
such conversion, the same kind and amount of securities, cash or property as such holder would have been entitled to receive in the
fundamental  transaction  had  it  been  the  holder  of  Common  Stock  immediately  prior  to  the  fundamental  transaction.  The  term
“fundamental transaction” means any of the following:

●

a merger or consolidation of the Company with or into another entity or any stock sale to, or other business combination
in which the Company is not the surviving entity;

●

the sale of all or substantially all of our assets in one transaction or a series of related transactions;

●

●

any  completed  tender  offer  or  exchange  offer  involving  holders  of  Common  Stock  in  which  more  than  50%  of  the
Common Stock is converted or exchanged into other securities, cash or property, regardless of who makes such offer; or

any  reclassification  of  Common  Stock  or  any  compulsory  share  exchange  by  which  our  Common  Stock  is  effectively
converted into or exchanged for other securities, cash or property (but not a reverse stock split).

If  the  holders  of  Common  Stock  are  given  a  choice  as  to  the  securities,  cash  or  property  to  be  received  in  a  fundamental

transaction, the holders of Series X Preferred Stock will be given the same choice on conversion of such holders’ shares.

Voting Rights. The Series X Preferred Stock has no voting rights, except to the extent expressly provided in our Certificate of
Incorporation or as otherwise required by law. However, so long as 2,502 shares of Series X Preferred Stock are outstanding, we may
not take any of the following actions without the affirmative consent of holders of a majority of the outstanding Series X Preferred
Stock:

●

●

●

●

●

amend our Certificate of Incorporation, By-laws or other charter documents so as to materially, specifically and adversely
affect the preferences, rights, or privileges of the Series X Preferred Stock;

issue additional shares of Series X Preferred Stock or increase or decrease the number of authorized shares of Series X
Preferred Stock;

sell,  assign,  monetize,  pledge  or  otherwise  divest  or  encumber  our  rights  under  any  material  license  agreement,  joint
venture or other partnership agreement to which we are a party as of the date of this offering and involving any drug or
drug candidate;

issue or commit to issue any other equity securities, with certain exceptions;

issue any equity-based award or compensation to certain of our officers, unless the award has been unanimously approved
by our compensation committee at a time when a designee appointed by the Series X Preferred holders is then serving on
that committee; or

●

enter into any agreement or understanding to take any of the actions listed above.

Exhibit 10.56

FORM OF

INDEMNITY AGREEMENT

This Indemnity Agreement (this “Agreement”) dated as of _______________, 20__, is made by and
between XOMA  Corporation,  a  Delaware  corporation  (the  “Company”),  and ______________________
(“Indemnitee”).

Recitals

A.

The  Company  desires  to  attract  and  retain  the  services  of  highly  qualified  individuals  as

directors, officers, employees and agents.

B.

The  Company’s  bylaws  (the  “Bylaws”)  require  that  the  Company  indemnify  its  officers,
directors,  and  employees  to  the  fullest  extent  possible,  except  as  prohibited  by  the  Delaware  General
Corporation  Law,  as  amended  (the  “Code”),  under  which  the  Company  is  organized  and  such  Bylaws
expressly  provide  that  the  indemnification  provided  therein  is  not  exclusive  and  contemplates  that  the
Company  may  enter  into  separate  agreements  with  its  directors,  officers  and  other  persons  to  set  forth
specific indemnification provisions.

C.

Indemnitee  does  not  regard  the  protection  currently  provided  by  applicable  law,  the
Company’s governing documents and available insurance as adequate under the present circumstances, and
the  Company  has  determined  that  Indemnitee  and  other  directors,  officers,  employees  and  agents  of  the
Company may not be willing to serve or continue to serve in such capacities without additional protection.

D.

The Company desires and has requested Indemnitee to serve or continue to serve as a director,
officer,  employee  or  agent  of  the  Company,  as  the  case  may  be,  and  has  proffered  this  Agreement  to
Indemnitee as an additional inducement to serve in such capacity.

E.

Indemnitee is willing to serve, or to continue to serve, as a director, officer, employee or agent
of  the  Company,  as  the  case  may  be,  if  Indemnitee  is  furnished  the  indemnity  provided  for  herein  by  the
Company.

Agreement

Now Therefore, in consideration of the mutual covenants and agreements set forth herein, the parties

hereto, intending to be legally bound, hereby agree as follows:

1.

Definitions.

(a)

Agent.  For purposes of this Agreement, the term “agent” of the Company means any
person who:  (i) is or was a director, officer, employee or other fiduciary of the Company or a subsidiary of
the Company; or (ii) is or was serving at the request or for the

195711470 v2

1.

convenience of, or representing the interests of, the Company or a subsidiary of the Company, as a director,
officer, employee or other fiduciary of a foreign or domestic corporation, partnership,  joint venture, trust or
other enterprise.

(b)

Expenses.    For  purposes  of  this  Agreement,  the  term  “expenses”  shall  be  broadly
construed and shall include, without limitation, all direct and indirect costs of any type or nature whatsoever
(including,  without  limitation,  all  attorneys’,  witness,  or  other  professional  fees  and  related  disbursements,
and  other  out-of-pocket  costs  of  whatever  nature),  actually  and  reasonably  incurred  by  Indemnitee  in
connection with the investigation, defense or appeal of a proceeding or establishing or enforcing a right to
indemnification under this Agreement, the Code or otherwise, and amounts paid in settlement by or on behalf
of Indemnitee, but shall not include any judgments, fines or penalties actually levied against Indemnitee for
such individual’s violations of law. The term “expenses” shall also include reasonable compensation for time
spent by Indemnitee for which he is not compensated by the Company or any subsidiary or third party (i) for
any  period  during  which  Indemnitee  is  not  an  agent,  in  the  employment  of,  or  providing  services  for
compensation  to,  the  Company  or  any  subsidiary;  and  (ii)  if  the  rate  of  compensation  and  estimated  time
involved is approved by the directors of the Company who are not parties to any action with respect to which
expenses  are  incurred,  for  Indemnitee  while  an  agent  of,  employed  by,  or  providing  services  for
compensation to, the Company or any subsidiary.

(c)

Proceedings.  For purposes of this Agreement, the term “proceeding” shall be broadly
construed  and  shall  include,  without  limitation,  any  threatened,  pending,  or  completed  action,  suit,
arbitration, alternate dispute resolution mechanism, investigation, inquiry, administrative hearing or any other
actual, threatened or completed proceeding, whether brought in the right of the Company or otherwise and
whether  of  a  civil,  criminal,  administrative  or  investigative  nature,  and  whether  formal  or  informal  in  any
case, in which Indemnitee was, is or will be involved as a party or otherwise by reason of:  (i) the fact that
Indemnitee is or was a director or officer of the Company; (ii) the fact that any action taken by Indemnitee or
of any action on Indemnitee’s part while acting as director, officer, employee or agent of the Company; or
(iii) the fact that Indemnitee is or was serving at the request of the Company as a director, officer, employee
or  agent  of  another  corporation,  partnership,  joint  venture,  trust,  employee  benefit  plan  or  other  enterprise,
and in any such case described above, whether or not serving in any such capacity at the time any liability or
expense is incurred for which indemnification, reimbursement, or advancement of expenses may be provided
under this Agreement.

(d)

Subsidiary.    For  purposes  of  this  Agreement,  the  term  “subsidiary”  means  any
corporation  or  limited  liability  company  of  which  more  than  50%  of  the  outstanding  voting  securities  or
equity interests are owned, directly or indirectly, by the Company and one or more of its subsidiaries, and any
other corporation, limited liability company, partnership, joint venture, trust, employee benefit plan or other
enterprise  of  which  Indemnitee  is  or  was  serving  at  the  request  of  the  Company  as  a  director,  officer,
employee, agent or fiduciary.

(e)

Independent  Counsel.    For  purposes  of  this  Agreement,  the  term  “independent
counsel” means a law firm, or a partner (or, if applicable, member) of such a law firm, that is experienced in
matters  of  corporation  law  and  neither  presently  is,  nor  in  the  past  five  (5)  years  has  been,  retained  to
represent: (i) the Company or Indemnitee in any matter material to either such party, or (ii) any other party to
the proceeding giving rise to a claim for indemnification

195711470 v2

2.

hereunder.  Notwithstanding the foregoing, the term “independent counsel” shall not include any person who,
under  the  applicable  standards  of  professional  conduct  then  prevailing,  would  have  a  conflict  of  interest  in
representing  either  the  Company  or  Indemnitee  in  an  action  to  determine  Indemnitee’s  rights  under  this
Agreement.

2.

Agreement  to  Serve.    Indemnitee  will  serve,  or  continue  to  serve,  as  a  director,  officer,
employee or agent of the Company or any subsidiary, as the case may be, faithfully and to the best of his or
her  ability,  at  the  will  of  such  corporation  (or  under  separate  agreement,  if  such  agreement  exists),  in  the
capacity Indemnitee currently serves as an agent of such corporation, so long as Indemnitee is duly appointed
or elected and qualified in accordance with the applicable provisions of the bylaws or other applicable charter
documents of such corporation, or until such time as Indemnitee tenders his or her resignation in writing or is
removed  or  dismissed;  provided,  however,  that  nothing  contained  in  this  Agreement  is  intended  as  an
employment agreement between Indemnitee and the Company or any of its subsidiaries or to create any right
to continued employment of Indemnitee with the Company or any of its subsidiaries in any capacity.

The  Company  acknowledges  that  it  has  entered  into  this  Agreement  and  assumes  the  obligations
imposed  on  it  hereby,  in  addition  to  and  separate  from  its  obligations  to  Indemnitee  under  the  Bylaws,  to
induce Indemnitee to serve, or continue to serve, as a director, officer, employee or agent of the Company,
and  the  Company  acknowledges  that  Indemnitee  is  relying  upon  this Agreement  in  serving  as  a  director,
officer, employee or agent of the Company.

3.

Indemnification.

(a)

Indemnification  in  Third  Party  Proceedings.    Subject  to  Section  10  below,  the
Company  shall  indemnify  Indemnitee  to  the  fullest  extent  permitted  by  the  Code,  as  the  same  may  be
amended from time to time (but, only to the extent that such amendment permits Indemnitee to be granted
broader indemnification rights than the Code permitted prior to adoption of such amendment), if Indemnitee
is  a  party  to  or  threatened  to  be  made  a  party  to  or  otherwise  involved  in  any  proceeding,  for  any  and  all
expenses,  actually  and  reasonably  incurred  by  Indemnitee  in  connection  with  the  investigation,  defense,
settlement or appeal of such proceeding.

(b)

Indemnification  in  Derivative  Actions  and  Direct  Actions  by  the  Company .
 Subject to Section 10 below, the Company shall indemnify Indemnitee to the fullest extent permitted by the
Code, as the same may be amended from time to time (but, only to the extent that such amendment permits
Indemnitee  to  be  granted  broader  indemnification  rights  than  the  Code  permitted  prior  to  adoption  of  such
amendment),  if  Indemnitee  is  a  party  to  or  threatened  to  be  made  a  party  to  or  otherwise  involved  in  any
proceeding by or in the right of the Company to procure a judgment in its favor, against any and all expenses
actually and reasonably incurred by Indemnitee in connection with the investigation, defense, settlement, or
appeal of such proceedings.

4.

Indemnification of Expenses of Successful Party.    Notwithstanding  any  other  provision  of
this Agreement, to the extent that Indemnitee has been successful on the merits or otherwise in defense of any
proceeding or in defense of any claim, issue or matter therein, including the dismissal of any action without
prejudice, the Company shall indemnify Indemnitee

195711470 v2

3.

against all expenses actually and reasonably incurred in connection with the investigation, defense or appeal
of such proceeding.

5.

Partial Indemnification.  If Indemnitee is entitled under any provision of this Agreement to
indemnification by the Company for some or a portion of any expenses actually and reasonably incurred by
Indemnitee in the investigation, defense, settlement or appeal of a proceeding, but is precluded by applicable
law  or  the  specific  terms  of  this Agreement  to  indemnification  for  the  total  amount  thereof,  the  Company
shall nevertheless indemnify Indemnitee for the portion thereof to which Indemnitee is entitled.

6.

Advancement of Expenses.  To the extent not prohibited by law, the Company shall advance
  the  expenses  incurred  by  Indemnitee  in  connection  with  any  proceeding,  and  such  advancement  shall  be
made within twenty (20) days after the receipt by the Company of a statement or statements requesting such
advances (which shall include invoices received by Indemnitee in connection with such expenses but, in the
case of invoices in connection with legal services, any references to legal work performed or to expenditures
made that would cause Indemnitee to waive any privilege accorded by applicable law shall not be included
with the invoice) and upon request of the Company, an undertaking to repay the advancement of expenses if
and to the extent that it is ultimately determined by a court of competent jurisdiction in a final judgment, not
subject  to  appeal,  that  Indemnitee  is  not  entitled  to  be  indemnified  by  the  Company.   Advances  shall  be
unsecured,  interest  free  and  without  regard  to  Indemnitee’s  ability  to  repay  the  expenses. Advances  shall
include any and all expenses actually and reasonably incurred by Indemnitee pursuing an action to enforce
Indemnitee’s  right  to  indemnification  under  this  Agreement,  or  otherwise  and  this  right  of  advancement,
including  expenses  incurred  preparing  and  forwarding  statements  to  the  Company  to  support  the  advances
claimed.    Indemnitee  acknowledges  that  the  execution  and  delivery  of  this Agreement  shall  constitute  an
undertaking providing that Indemnitee shall, to the fullest extent required by law, repay the advance if and to
the extent that it is ultimately determined by a court of competent jurisdiction in a final judgment, not subject
to appeal, that Indemnitee is not entitled to be indemnified by the Company.  The right to advances under this
Section shall continue until final disposition of any proceeding, including any appeal thereof.  This Section 6
shall not apply to any claim made by Indemnitee for which indemnity is excluded pursuant to Section 10(b).

7.

Notice and Other Indemnification Procedures.

(a)

Notification of Proceeding.  Indemnitee will notify the Company in writing promptly
upon  being  served  with  any  summons,  citation,  subpoena,  complaint,  indictment,  information  or  other
document relating to any proceeding or matter which may be subject to indemnification or advancement of
expenses  covered  hereunder.    The  failure  of  Indemnitee  to  so  notify  the  Company  shall  not  relieve  the
Company of any obligation which it may have to Indemnitee under this Agreement or otherwise.

(b)

Request  for  Indemnification  and  Indemnification  Payments.    Indemnitee  shall
notify the Company promptly in writing upon receiving notice of any demand, judgment or other requirement
for  payment  that  Indemnitee  reasonably  believes  to  be  subject  to  indemnification  under  the  terms  of  this
Agreement,  and  shall  request  payment  thereof  by  the  Company.    Indemnification  payments  requested  by
Indemnitee under Section 3 hereof shall be

195711470 v2

4.

made by the Company no later than sixty (60) days after receipt of the written request of Indemnitee.  Claims
for advancement of expenses shall be made under the provisions of Section 6 herein.

(c)

Application  for  Enforcement.    In  the  event  the  Company  fails  to  make  timely
payments as set forth in Sections 6 or 7(b) above, Indemnitee shall have the right to apply to any court of
competent jurisdiction for the purpose of enforcing Indemnitee’s right to indemnification or advancement of
expenses  pursuant  to  this Agreement.    In  such  an  enforcement  hearing  or  proceeding,  the  burden  of  proof
shall  be  on  the  Company  to  prove  that  indemnification  or  advancement  of  expenses  to  Indemnitee  is  not
required  under  this  Agreement  or  permitted  by  applicable  law.    Any  determination  by  the  Company
(including  its  Board  of  Directors,  stockholders  or  independent  counsel)  that  Indemnitee  is  not  entitled  to
indemnification hereunder, shall not be a defense by the Company to the action nor create any presumption
that Indemnitee is not entitled to indemnification or advancement of expenses hereunder.

(d)

Indemnification  of  Certain  Expenses.    The  Company  shall  indemnify  Indemnitee
against all expenses incurred in connection with any hearing or proceeding under this Section 7 unless the
Company prevails in such hearing or proceeding on the merits in all material respects.

8.

Assumption of Defense.  In the event the Company shall be requested by Indemnitee to pay
the expenses of any proceeding, the Company, if appropriate, shall be entitled to assume the defense of such
proceeding, or to participate to the extent permissible in such proceeding, with counsel reasonably acceptable
to Indemnitee.  Upon assumption of the defense by the Company and the retention of such counsel by the
Company,  the  Company  shall  not  be  liable  to  Indemnitee  under  this  Agreement  for  any  fees  of  counsel
subsequently  incurred  by  Indemnitee  with  respect  to  the  same  proceeding,  provided  that  Indemnitee  shall
have  the  right  to  employ  separate  counsel  in  such  proceeding  at  Indemnitee’s  sole  cost  and  expense.
 Notwithstanding the foregoing, if Indemnitee’s counsel delivers a written notice to the Company stating that
such  counsel  has  reasonably  concluded  that  there  may  be  a  conflict  of  interest  between  the  Company  and
Indemnitee in the conduct of any such defense or the Company shall not, in fact, have employed counsel or
otherwise actively pursued the defense of such proceeding within a reasonable time, then in any such event
the  fees  and  expenses  of  Indemnitee’s  counsel  to  defend  such  proceeding  shall  be  subject  to  the
indemnification and advancement of expenses provisions of this Agreement.

9.

Insurance.  To  the  extent  that  the  Company  maintains  an  insurance  policy  or  policies
providing liability insurance for directors, officers, employees, or agents of the Company or of any subsidiary
(“D&O Insurance”), Indemnitee shall be covered by such policy or policies in accordance with its or their
terms  to  the  maximum  extent  of  the  coverage  available  for  any  such  director,  officer,  employee  or  agent
under such policy or policies.  If, at the time of the receipt of a notice of a claim pursuant to the terms hereof,
the Company has D&O Insurance in effect, the Company shall give prompt notice of the commencement of
such proceeding to the insurers in accordance with the procedures set forth in the respective policies.  The
Company  shall  thereafter  take  all  necessary  or  desirable  action  to  cause  such  insurers  to  pay,  on  behalf  of
Indemnitee, all amounts payable as a result of such proceeding in accordance with the terms of such policies.

195711470 v2

5.

10.

Exceptions.

(a)

Certain Matters.  Any provision herein to the contrary notwithstanding, the Company
shall  not  be  obligated  pursuant  to  the  terms  of  this Agreement  to  indemnify  Indemnitee  on  account  of  any
proceeding with respect to (i) remuneration paid to Indemnitee if it is determined by final judgment or other
final adjudication that such remuneration was in violation of law (and, in this respect, both the Company and
Indemnitee have been advised that the Securities and Exchange Commission believes that indemnification for
liabilities arising under the federal securities laws is against public policy and is, therefore, unenforceable and
that  claims  for  indemnification  should  be  submitted  to  appropriate  courts  for  adjudication,  as  indicated  in
Section 10(d) below); (ii) a final judgment rendered against Indemnitee for an accounting, disgorgement or
repayment  of  profits  made  from  the  purchase  or  sale  by  Indemnitee  of  securities  of  the  Company  against
Indemnitee or in connection with a settlement by or on behalf of Indemnitee to the extent it is acknowledged
by  Indemnitee  and  the  Company  that  such  amount  paid  in  settlement  resulted  from  Indemnitee's  conduct
from which Indemnitee received monetary personal profit, pursuant to the provisions of Section 16(b) of the
Securities Exchange Act of 1934, as amended, or other provisions of any federal, state or local statute or rules
and regulations thereunder; (iii) a final judgment or other final adjudication that Indemnitee’s conduct was in
bad faith, knowingly fraudulent or deliberately dishonest or constituted willful misconduct (but only to the
extent of such specific determination); or (iv) on account of conduct that is established by a final judgment as
constituting a breach of Indemnitee’s duty of loyalty to the Company or resulting in any personal profit or
advantage  to  which  Indemnitee  is  not  legally  entitled.    For  purposes  of  the  foregoing  sentence,  a  final
judgment or other adjudication may be reached in either the underlying proceeding or action in connection
with which indemnification is sought or a separate proceeding or action to establish rights and liabilities under
this Agreement.  

(b)

  Any  provision  herein 

Claims  Initiated  by  Indemnitee. 

the  contrary
notwithstanding, the Company shall not be obligated to indemnify or advance expenses to Indemnitee with
respect  to  proceedings  or  claims  initiated  or  brought  by  Indemnitee  against  the  Company  or  its  directors,
officers, employees or other agents and not by way of defense, except (i) with respect to proceedings brought
to  establish  or  enforce  a  right  to  indemnification  under  this  Agreement  or  under  any  other  agreement,
provision  in  the  Bylaws  or  Certificate  of  Incorporation  or  applicable  law,  or  (ii)  with  respect  to  any  other
proceeding  initiated  by  Indemnitee  that  is  either  approved  by  the  Board  of  Directors  or  Indemnitee’s
participation is required by applicable law.  However, indemnification or advancement of expenses may be
provided by the Company in specific cases if the Board of Directors determines it to be appropriate.

to 

(c)

Unauthorized Settlements.  Any provision herein to the contrary notwithstanding, the
Company shall not be obligated pursuant to the terms of this Agreement to indemnify Indemnitee under this
Agreement  for  any  amounts  paid  in  settlement  of  a  proceeding  effected  without  the  Company’s  written
consent.    Neither  the  Company  nor  Indemnitee  shall  unreasonably  withhold  consent  to  any  proposed
settlement;  provided,  however,  that  the  Company  may  in  any  event  decline  to  consent  to  (or  to  otherwise
admit  or  agree  to  any  liability  for  indemnification  hereunder  in  respect  of)  any  proposed  settlement  if  the
Company is also a party in such proceeding and determines in good faith that such settlement is not in the
best interests of the Company and its stockholders.

195711470 v2

6.

(d)

Securities Act Liabilities.  Any provision herein to the contrary notwithstanding, the
Company  shall  not  be  obligated  pursuant  to  the  terms  of  this  Agreement  to  indemnify  Indemnitee  or
otherwise  act  in  violation  of  any  undertaking  appearing  in  and  required  by  the  rules  and  regulations
promulgated under the Securities Act of 1933, as amended (the “Act”), or in any registration statement filed
with  the  SEC  under  the Act.    Indemnitee  acknowledges  that  paragraph  (h)  of  Item  512  of  Regulation  S-K
currently  generally  requires  the  Company  to  undertake  in  connection  with  any  registration  statement  filed
under  the  Act  to  submit  the  issue  of  the  enforceability  of  Indemnitee’s  rights  under  this  Agreement  in
connection with any liability under the Act on public policy grounds to a court of appropriate jurisdiction and
to  be  governed  by  any  final  adjudication  of  such  issue.    Indemnitee  specifically  agrees  that  any  such
undertaking shall supersede the provisions of this Agreement and to be bound by any such undertaking.

11.

Indemnification of Venture Capital Funds.  If (i) Indemnitee is or was affiliated with one or
more venture capital funds that has invested in the Company (each a “VC Fund”), (ii) a VC Fund is, or is
threatened to be made, a party to or a participant in any proceeding, and (iii) the VC Fund’s involvement in
the proceeding is directly related to Indemnitee’s service to the Company as a director of the Company, then
the VC Fund shall be entitled to all of the indemnification rights and remedies under this Agreement to the
same extent as Indemnitee.

12.

Nonexclusivity  and  Survival  of  Rights    .    The  provisions  for  indemnification  and
advancement of expenses set forth in this Agreement shall not be deemed exclusive of any other rights which
Indemnitee may at any time be entitled under any provision of applicable law, the Company’s Certificate of
Incorporation,  Bylaws  or  other  agreements,  both  as  to  action  in  Indemnitee’s  official  capacity  and
Indemnitee’s  action  as  an  agent  of  the  Company,  in  any  court  in  which  a  proceeding  is  brought,  and
Indemnitee’s rights hereunder shall continue after Indemnitee has ceased acting as an agent of the Company
and  shall  inure  to  the  benefit  of  the  heirs,  executors,  administrators  and  assigns  of  Indemnitee.    The
obligations and duties of the Company to Indemnitee under this Agreement shall be binding on the Company
and its successors and assigns until terminated in accordance with its terms.  The Company shall require any
successor (whether direct or indirect, by purchase, merger, consolidation or otherwise) to all or substantially
all of the business or assets of the Company or any of its subsidiaries (as applicable), expressly to assume and
agree  to  perform  this Agreement  in  the  same  manner  and  to  the  same  extent  that  the  Company  would  be
required to perform if no such succession had taken place.

No amendment, alteration or repeal of this Agreement or of any provision hereof shall limit or restrict
any right of Indemnitee under this Agreement in respect of any action taken or omitted by such Indemnitee in
his or her corporate status prior to such amendment, alteration or repeal.  To the extent that a change in the
Code,  whether  by  statute  or  judicial  decision,  permits  greater  indemnification  or  advancement  of  expenses
than  would  be  afforded  currently  under  the  Company’s  Certificate  of  Incorporation,  Bylaws  and  this
Agreement,  it  is  the  intent  of  the  parties  hereto  that  Indemnitee  shall  enjoy  by  this Agreement  the  greater
benefits so afforded by such change.  No right or remedy herein conferred is intended to be exclusive of any
other right or remedy, and every other right and remedy shall be cumulative and in addition to every other
right and remedy given hereunder or now or hereafter existing at law or in equity or otherwise.  The assertion
or  employment  of  any  right  or  remedy  hereunder,  or  otherwise,  by  Indemnitee  shall  not  prevent  the
concurrent assertion or employment of any other right or remedy by Indemnitee.  

195711470 v2

7.

13.

Term.  This Agreement shall continue until and terminate upon the later of: (a) five (5) years
after the date that Indemnitee shall have ceased to serve as a director or and/or officer, employee or agent of
the  Company;  or  (b)  one  (1)  year  after  the  final  termination  of  any  proceeding,  including  any  appeal  then
pending, in respect to which Indemnitee was granted rights of indemnification or advancement of expenses
hereunder.  

No  legal  action  shall  be  brought  and  no  cause  of  action  shall  be  asserted  by  or  in  the  right  of  the
Company  against  an  Indemnitee  or  an  Indemnitee's  estate,  spouse,  heirs,  executors  or  personal  or  legal
representatives after the expiration of five (5) years from the date of accrual of such cause of action, and any
claim or cause of action of the Company shall be extinguished and deemed released unless asserted by the
timely filing of a legal action within such five-year period; provided, however, that if any shorter period of
limitations is otherwise applicable to such cause of action, such shorter period shall govern.

14.

Subrogation.    In  the  event  of  payment  under  this  Agreement,  the  Company  shall  be
subrogated to the extent of such payment to all of the rights of recovery of Indemnitee, who, at the request
and  expense  of  the  Company,  shall  execute  all  papers  required  and  shall  do  everything  that  may  be
reasonably necessary to secure such rights, including the execution of such documents necessary to enable the
Company effectively to bring suit to enforce such rights.

15.

Interpretation of Agreement.  It is understood that the parties hereto intend this Agreement
to  be  interpreted  and  enforced  so  as  to  provide  indemnification  to  Indemnitee  to  the  fullest  extent  now  or
hereafter permitted by law.

16.

Severability.    If  any  provision  of  this  Agreement  shall  be  held  to  be  invalid,  illegal  or
unenforceable  for  any  reason  whatsoever,  (a)  the  validity,  legality  and  enforceability  of  the  remaining
provisions of the Agreement (including without limitation, all portions of any paragraphs of this Agreement
containing  any  such  provision  held  to  be  invalid,  illegal  or  unenforceable,  that  are  not  themselves  invalid,
illegal or unenforceable) shall not in any way be affected or impaired thereby; and (b) to the fullest extent
possible, the provisions of this Agreement (including, without limitation, all portions of any paragraph of this
Agreement containing any such provision held to be invalid, illegal or unenforceable, that are not themselves
invalid,  illegal  or  unenforceable)  shall  be  construed  so  as  to  give  effect  to  the  intent  manifested  by  the
provision held invalid, illegal or unenforceable and to give effect to Section 14 hereof.

17.

Amendment and Waiver.  No supplement, modification, amendment, or cancellation of this
Agreement  shall  be  binding  unless  executed  in  writing  by  the  parties  hereto.    No  waiver  of  any  of  the
provisions  of  this  Agreement  shall  be  deemed  or  shall  constitute  a  waiver  of  any  other  provision  hereof
(whether or not similar) nor shall such waiver constitute a continuing waiver.  

18.

Notice.   Except as otherwise provided herein, all notices, requests, consents, claims, demands,
waivers and other communications hereunder which, by the provisions hereof, is required or which may be
given  to  or  served  upon  the  parties  hereto  shall  be  in  writing  and  shall  be  deemed  to  have  been  given  (a)
when delivered by hand (with written confirmation of receipt); (b) when received by the addressee if sent by
a nationally recognized overnight courier (receipt requested); (c) on the date sent by facsimile or e-mail of a
PDF document (with confirmation of

195711470 v2

8.

transmission) if sent during normal business hours of the recipient, and on the next business day if sent after
normal business hours of the recipient; or (d) on the third day after the date mailed, by certified or registered
mail  (in  each  case,  return  receipt  requested,  postage  pre-paid).  Such  communications  must  be  sent  to  the
respective parties at the addresses set forth on the signature page of this Agreement (or such other address(es)
as a party may designate for itself by like notice).  If to the Company, notices and demands shall be delivered
to the attention of the Secretary of the Company.

19.

Governing Law.  This Agreement shall be governed exclusively by and construed according
to the laws of the State of California, as applied to contracts between California residents entered into and to
be performed entirely within California.

20.

Counterparts.  This Agreement may be executed in one or more counterparts, each of which
shall for all purposes be deemed to be an original but all of which together shall constitute but one and the
same Agreement.  Only one such counterpart need be produced to evidence the existence of this Agreement.

21.

Headings.  The headings of the sections of this Agreement are inserted for convenience only

and shall not be deemed to constitute part of this Agreement or to affect the construction hereof.

22.

Entire Agreement.  This Agreement constitutes the entire agreement between the parties with
respect  to  the  subject  matter  hereof  and  supersedes  all  prior  agreements,  understandings  and  negotiations,
written and oral, between the parties with respect to the subject matter of this Agreement; provided, however,
that  this Agreement  is  a  supplement  to  and  in  furtherance  of  the  Company’s  Certificate  of  Incorporation,
Bylaws, the Code and any other applicable law, and shall not be deemed a substitute therefor, and does not
diminish or abrogate any rights of Indemnitee thereunder.  

195711470 v2

9.

In Witness Whereof, the parties hereto have entered into this Agreement effective as of the date first

above written.

COMPANY

By:

Name: 
Title: 

INDEMNITEE

Signature of Indemnitee

Print or Type Name of Indemnitee

195711470 v2

 
 
 
 
 
[***] = Certain information contained in this document, marked by brackets, has been omitted because it is both
not material and would be competitively harmful if publicly disclosed.

Exhibit 10.57

NON-EXCLUSIVE LICENSE AGREEMENT

This Non-exclusive License Agreement (the “Agreement”), effective as of November 30, 2001 (the “Effective
Date”), is entered into by and between XOMA Ireland Limited (“XOMA”), an Irish company having offices located at
Shannon Airport House, Shannon, County Clare, Ireland, and Viventia Biotech Inc. (“VIVENTIA”), a Canadian
corporation having offices located at 10 Four Seasons Place, Suite 510, Toronto, Ontario, Canada M9B 6H7.

BACKGROUND

A.

XOMA is the owner of certain Patent Rights and Know-How (as such terms are defined below) and

VIVENTIA wishes to acquire a non-exclusive license under the Patent Rights and Know-How; and

B.

XOMA is willing to grant VIVENTIA such a non-exclusive license, on the terms and conditions set forth

below.

NOW, THEREFORE, in consideration of the promises and the mutual covenants hereinafter recited, the parties

agree as follows:

ARTICLE 1 — DEFINITIONS

In this Agreement, the following terms shall have the meanings set forth in this Article.

1.1

“Affiliate” means any corporation or other entity which is directly or indirectly controlling, controlled by

or under common control with a party hereto. For the purpose of this Agreement, “control” shall mean the direct or
indirect ownership of at least fifty percent (50%) of the outstanding shares or other voting rights of the subject entity to
elect directors.

1.2

“BLA” means a Biologics License Application (or, if applicable, a Product License Application), as

defined in the U.S. Food, Drug and Cosmetic Act and the regulations promulgated thereunder, and any corresponding
U.S. or foreign application, registration or certification.

1.3.

“Confidential Information” shall mean (i) any proprietary or confidential information or material in

tangible form disclosed hereunder that is designated as “Confidential” at the time it is delivered to the receiving party, or
(ii) proprietary or confidential information disclosed orally hereunder which is identified as confidential or proprietary
when disclosed and such disclosure of confidential information is confirmed in writing within thirty (30) days by the
disclosing party.

1.4

“Field” shall mean the treatment or prophylaxis of a human or animal disease state or condition and shall

exclude Phage Display.

1.5

“Immunoglobulin” means any molecule that has an amino acid sequence by virtue of which it

specifically interacts with an antigen and wherein any chains of the molecule contain a functionally operating region of
an antibody variable region including, without limitation, any naturally occurring or recombinant form of such a
molecule.

1.6

“IND” shall mean an Investigational New Drug application, as defined in the U.S. Food, Drug and

Cosmetic Act and the regulations promulgated thereunder for initiating clinical trials in the United States, or any
corresponding foreign application, registration or certification.

1.7

“Know-How” means unpatented and/ or unpatentable technical information, including ideas, concepts,

inventions, discoveries, data, designs, formulas, specifications, procedures for experiments and tests and other protocols,
results of experimentation and testing, fermentation and purification techniques, and assay protocols owned by XOMA as
of the Effective Date which may be necessary for the practice of the Patent Rights, which XOMA has the right to license,
and which have been transmitted to VIVENTIA. Know-How shall not include the Patent Rights. All Know-How shall be
Confidential Information of XOMA.

1.8

“Licensed Product” will mean any product within the scope of a Valid Claim or produced using any

method within the scope of a Valid Claim, or which incorporates or is made using any Know-How, provided however,
that the term Licensed Product shall not include Phage Display Materials or any Product which is discovered, isolated,
characterized or produced by the use of Phage Display.

1.9

“Licensed Technology” means the Patent Rights and Know-How.

1.10

“NDA” shall mean a New Drug Application, as defined in the U.S. Food, Drug and Cosmetic Act and the

regulations promulgated thereunder, or any corresponding U.S. or foreign application, registration or certification.

1.11

“Net Sales” shall mean revenues received by VIVENTIA or its Affiliates as follows: the invoice price of

Licensed Products sold by VIVENTIA or its marketing partner(s) to third parties, less, to the extent included in such
invoice price the total of: (1) ordinary and customary trade discounts actually allowed; (2) credits, rebates and returns
(including, but not limited to, wholesaler and retailer returns); (3) freight, postage, insurance and duties paid for and
separately identified on the invoice or other documentation maintained in the ordinary course of business, and (4) excise
taxes, other consumption taxes, customs duties and compulsory payments to governmental authorities actually paid and
separately identified on the invoice or other documentation maintained in the ordinary course of business. Net Sales shall
also include the fair

market value of all other consideration received by VIVENTIA or its marketing partner(s) in respect of Licensed
Products, whether such consideration is in cash,

payment in kind, exchange or another form, but shall not include any payments received for reimbursement of research
expenses, including but not limited to the conduct of clinical trials, or for the purchase of debt or equity of VIVENTIA. In
the case of pharmacy incentive programs, hospital performance incentive program chargebacks and/or similar programs
or discounts on “bundles” of products, VIVENTIA may, with notice to XOMA, discount the bona fide list price of a
Licensed Product by the average percentage discount of all VIVENTIA products in a particular “bundle,” calculated as
follows:

Average percentage discount on a
particular “bundle”

=

A

B

X 100

where A equals the total discounted price of a particular “bundle” of products, and B equals the sum of the undiscounted
bona fide list prices of each unit of every product in such “bundle.” VIVENTIA shall provide XOMA documentation,
reasonably acceptable to XOMA, establishing such average discount with respect to each “bundle.” If a Licensed Product
is not sold separately and no bona fide list price exists for such Licensed Product, the parties shall negotiate in good faith
an imputed bona fide list price for such Licensed Product.

1.12

“Patent Rights” shall mean the patent applications and patents listed on Exhibit A hereto and all

divisions, continuations, continuations-in-part, and substitutions thereof; all foreign patent applications corresponding to
the preceding applications or directly or indirectly claiming priority to or from any of the forgoing; and all U.S. and
foreign patents issuing on any of the preceding applications, including extensions, reissues, and re-examinations.

1.13

“Phage Display” means the use of Phage Display Materials.

1.14

“Phage Display Materials ” means (i) any collection or library of polynucleotide sequences which

encodes at least one polypeptide and which is contained in filamentous bacteriophage and/or bacteriophage or phagmid
cloning vectors capable of propagation in bacteria; or (ii) any collection of library of bacteriophage wherein a
polypeptide is expressed as a fusion protein comprising the polypeptide and an outer surface polypeptide of a
bacteriophage. For the avoidance of doubt, Phage Display Materials shall include any such materials wherein the
polypeptide in an Immunoglobulin.

1.15

“Phase II” or “Phase III” shall mean a Phase II or Phase III clinical trial as prescribed by applicable FDA

regulations, or corresponding regulations of any comparable entity.

1.16

“Product” means any composition of matter or article of manufacture, including, without limitation any

diagnostic, prophylactic or therapeutic product, which was discovered

or created by or arose out of or is related to use of Licensed Materials, and is made or sold under conditions which, if
unlicensed, would constitute infringement of the XOMA Patent Rights.

1.17

“Third Party” means any person or entity other than VIVENTIA or XOMA.

1.18

“Valid Claim” means (i) a claim of an issued and unexpired patent included within the Patent Rights

which claim has not been held invalid in a final decision of a court of competent jurisdiction from which no appeal may
be taken, and which has not been disclaimed or admitted to be invalid or unenforceable through reissue or otherwise, or
(ii) a claim of a published patent application within the Patent Rights.

ARTICLE 2 — LICENSE

2.1

Grant. Subject to the terms and conditions of this Agreement, XOMA hereby grants to VIVENTIA a non-

exclusive, non-transferable, worldwide license under the Licensed Technology, without the right to grant sublicenses, to
make, have made, use, import, offer for sale and sell Licensed Products for use in the Field, provided that VIVENTIA
shall have the right to enter into one agreement in each country with a marketing partner for sale of Licensed Products for
use in the Field.

2.2

No Implied Rights. Only the rights and licenses granted pursuant to the express terms of this Agreement
shall be of any legal force or effect. No license or other rights shall be deemed to have been granted to VIVENTIA other
than as expressly provided for in this Agreement. For the avoidance of doubt, the license grants pursuant to Section 2.1
do not include, and expressly exclude, the following:

(a)

any right or license to engage in or cause any Third Party to engage in Phage Display or to use any Phage

Display Materials to identify, select, characterize, study or test a polypeptide, including but not limited to an
Immunoglobulin;

(b)
Third Party;

any right or license to engage in any Phage Display activities on behalf of or in collaboration with any

(c)

any right or license under the XOMA Patent Rights to commercialize any Product based upon or derived

from use of Phage Display Materials or Phage Display;

(d)

any right or license under the XOMA Patent Rights to sell, lease, license, transfer or dispose of the

ownership or possession of any Phage Display Materials; and

(e)

any right to release any Third Party from any claim of infringement under the XOMA Patent Rights.

2.3

Delivery of Know-How. Within thirty (30) days following receipt by XOMA of VIVENTIA’s payment

of the access fee under Section 3.1 of this Agreement, XOMA shall deliver to VIVENTIA the Know-How listed on
Exhibit B hereto.

2.4

Ownership; Enforcement. At all times XOMA will retain ownership of the XOMA Patent Rights and

may use and commercialize the XOMA Patent Rights itself or with any Third Party for any purpose whatsoever. XOMA
retains the right, at its sole discretion, to enforce, maintain and otherwise protect the XOMA Patent Rights. Within thirty
(30) days of the Effective Date, and at all times thereafter during the term of this Agreement, VIVENTIA shall give
XOMA prompt notice in writing of all information or facts in its possession which identify or are reasonably likely to
lead to the identification of any unauthorized use of the XOMA Patent Rights, including without limitation the conduct
of any activities outside of the scope of the license grants pursuant to Section 2.1. VIVENTIA, at XOMA’s expense, shall
cooperate with XOMA’s reasonable written demands to VIVENTIA with respect to any actions XOMA may choose to
take related to the enforcement, maintenance or protection of the XOMA Patent Rights.

2.5

Oppositions and/or Appeals. VIVENTIA hereby agrees not to enter into any opposition to and/or appeal
from any decision by the patent authorities of any country on the XOMA Patent Rights, and shall not assist or otherwise
cooperate with another party in any such opposition or appeal.

ARTICLE 3 — CONSIDERATION

3.1

Access Fee. VIVENTIA shall pay XOMA by wire transfer a technology access fee of [***] in two (2)

payments as follows: [***] will be paid to XOMA within ten (10) days after the receipt by VIVENTIA of one fully
executed copy of this Agreement, and [***] will be paid to XOMA on or before the first anniversary of the receipt by
VIVENTIA of the copy of the Agreement. Technology transfer is included in the access fee and includes up to two
person-days of XOMA scientific staff time during the first twelve months of the term of this Agreement. Thereafter,
VIVENTIA will be able to consult with XOMA scientific staff at [***]person-day (based on an eight hour day) beyond
the two person-days. The cost of all reasonable travel-related expenses, including travel-related expenses for the first two
person-days, will be fully reimbursed to XOMA by VIVENTIA.

3.2

Milestone Payments. Within thirty (30) days following the achievement by VIVENTIA of the following

milestones with respect to each Licensed Product, VIVENTIA shall pay to XOMA the applicable payments below:

Event
Initiation of a first Phase II clinical trial
Initiation of a first Phase III or other pivotal trial
Regulatory approval (NDA or BLA) for marketing

Payment

US $ [***]
US $[***]
US $[***]

3.3

Royalties.

(a)

VIVENTIA shall pay to XOMA a royalty of [***] on all Net Sales of Licensed Products.

(b)

VIVENTIA shall receive a credit for royalties it pays to third parties on account of Licensed Products on

a country-by-country basis against royalties due to XOMA pursuant to this Agreement; provided, however, that in no
event shall royalties due to XOMA with respect to Licensed Products be reduced to less than [***] in any country.

(c)

The foregoing royalty rates shall be reduced by [***] with respect to Licensed Products which are not

within the scope of a Valid Claim in the country of sale.

3.4

One Royalty. No more than one royalty payment shall be due hereunder with respect to a sale of a

particular Licensed Product. No multiple royalties shall be payable because any Licensed Product or its manufacture, sale
or use is covered by more than one Valid Claim.

3.5

Royalty Term. Royalties due under this Article 3 shall be payable on a country-by-country and Licensed

Product-by-Licensed Product basis from the first commercial sale of such Licensed Product until the expiration of the
last-to-expire Patent Right in such country with respect to which a Valid Claim covers the manufacture, use, sale, offer
for sale, import or export of such Licensed Product, or until the tenth anniversary of the first commercial sale of a
particular Licensed Product in such country, whichever is later.

ARTICLE 4 — PAYMENTS; REPORTS AND RECORDS

4.1

Payments; Currency. All payments due hereunder shall be paid by wire transfer in United States dollars

in immediately available funds to an account designated by XOMA. If any currency conversion shall be required in
connection with the payment of any royalties hereunder, such conversion shall be made by using the exchange rate for the
purchase of U.S. dollars quoted in the U.S. version of the Wall Street Journal on the last business day of the calendar
quarter to which such royalty payments relate.

    
4.2

Royalty Reports and Payments. After the first commercial sale of a Licensed Product on which royalties
are required to be paid hereunder, VIVENTIA shall make quarterly written reports to XOMA within sixty (60) days after
the end of each calendar quarter, stating in each such report, by country, the number, description, and aggregate Net Sales
of each Licensed Product sold during the calendar quarter. XOMA shall treat all such reports as Confidential Information
of VIVENTIA. Concurrently with the making of such reports, VIVENTIA shall pay XOMA the royalties specified in
Section 3.3 hereof.

4.3

Records; Inspection. VIVENTIA shall keep complete, true and accurate books of account and records for

the purpose of determining the royalty amounts payable under this Agreement. Such books and records shall be kept at
the principal place of business of VIVENTIA for at least three (3) years following the end of the calendar quarter to
which they pertain and will be available for inspection during such period by a representative of XOMA for the purpose
of verifying the royalty reports and payments. Such inspections shall be made during ordinary business hours. The
representative may be obliged to execute a reasonable confidentiality agreement prior to commencing any such
inspection. Inspections conducted under this Section 4.3 shall be at the expense of XOMA, unless an underpayment
exceeding five percent (5%) of the amount stated for the full period covered by the inspection is identified, in which case
all out-of-pocket costs relating to the inspection will be paid immediately by VIVENTIA. Any underpayments or unpaid
amounts discovered by such inspections or otherwise will be paid immediately by VIVENTIA, with interest from the
date(s) such amount(s) were due at the prime rate reported by the Bank of America plus two percent (2%).

ARTICLE 5 — DILIGENCE

5.1

Reasonable Efforts. VIVENTIA agrees to use reasonable efforts consistent with its prudent business

judgment to diligently develop and commercialize the Patent Rights and obtain such approvals as may be necessary for
the sale of the Licensed Products in the United States and such other worldwide markets as VIVENTIA elects to
commercialize the Licensed Products.

5.2

Reports to XOMA. During the term of this Agreement, VIVENTIA shall keep XOMA reasonably

informed of its activities subject to this Agreement, including without limitation, the achievement of the milestones set
forth in Section 3.2 for the commercialization of each Licensed Product, and within thirty (30) days following November
30 of each year shall provide XOMA with a written report indicating the current status of each program involving a
Licensed Product. When the registration package requesting approval for commercial sale of each Licensed Product is
first filed in each of the U.S., Europe and Japan, and in each case when approval is received therefor, VIVENTIA will
promptly notify XOMA. VIVENTIA shall notify XOMA within thirty (30) days after the first commercial sale of each
Licensed Product.

ARTICLE 6 — CONFIDENTIALITY

6.1

Confidential Information. Except as expressly provided herein, the parties agree that, for the term of this
Agreement and for five (5) years thereafter, the receiving party shall keep completely confidential and shall not publish
or otherwise disclose and shall not use for any purpose except for the purposes contemplated by this Agreement any
Confidential Information furnished to it by the disclosing party hereto, except that to the extent that it can be established
by the receiving party by written proof that such Confidential Information:

(a)
disclosure;

was already known to the receiving party, other than under an obligation of confidentiality, at the time of

(b)
the receiving party;

was generally available to the public or otherwise part of the public domain at the time of its disclosure to

(c)

became generally available to the public or otherwise part of the public domain after its disclosure and

other than through any act or omission of the receiving party in breach of this Agreement; or

(d)

was subsequently lawfully disclosed to the receiving party by a person other than a party hereto.

6.2

Permitted Use and Disclosures. Each party hereto may use or disclose information disclosed to it by the

other party to the extent such use or disclosure is reasonably necessary in complying with applicable law or governmental
regulations or conducting clinical trials; provided that if a party is required to make any such disclosure of another party's
Confidential Information, other than pursuant to a confidentiality agreement, it will give reasonable advance notice to the
latter party of such disclosure and will use its reasonable best efforts to secure confidential treatment of such information
prior to its disclosure (whether through protective orders or otherwise).

6.3

Confidential Terms. Except as expressly provided herein, each party agrees not to disclose any terms of
this Agreement to any third party without the consent of the other party; provided, disclosures may be made as required
by securities or other applicable laws, or to actual or prospective corporate partners, or to a party's accountants, attorneys
and other professional advisors.

6.4

Agreement Announcement. The parties hereby agree that the consummation of this Agreement shall be

deemed to be in the public domain and may be announced or otherwise referred to by the parties as they deem
appropriate.

ARTICLE 7 — REPRESENTATIONS AND WARRANTIES

7.1

Representations and Warranties. XOMA represents and warrants that: (a) it is the sole and exclusive

owner of all right, title and interest in the Patent Rights; and (b) it has the right to grant the license granted herein.

7.2

Disclaimer. Nothing in this Agreement is or shall be construed as:

(a)

A warranty or representation by XOMA as to the validity or scope of any claim or patent within the

Patent Rights;

(b)

A warranty or representation that anything made, used, sold, or otherwise disposed of under any license
granted in this Agreement is or will be free from infringement of any patent rights or other intellectual property right of
any third party;

(c)

An obligation to bring or prosecute actions or suits against third parties for infringement of any of the

Patent Rights or misappropriation of any Know-How; or

(d)

Granting by implication, estoppel, or otherwise ( except as expressly set forth herein) any licenses or

rights under patents or other rights of XOMA or third parties, regardless of whether such patents or other rights are
dominant or subordinate to any patent within the Patent Rights.

7.3

No Warranties. EXCEPT AS PROVIDED IN SECTION 7.1 ABOVE, XOMA GRANTS NO

WARRANTIES WITH RESPECT TO THE LICENSED TECHNOLOGY, EXPRESS OR IMPLIED, EITHER IN
FACT OR BY OPERATION OF LAW, BY STATUTE OR OTHERWISE, AND XOMA SPECIFICALLY
DISCLAIMS ANY EXPRESS OR IMPLIED WARRANTY OF MERCHANTABILITY, FITNESS FOR A
PARTICULAR PURPOSE, VALIDITY OF THE PATENT RIGHTS OR NON-INFRINGEMENT OF THE
INTELLECTUAL PROPERTY RIGHTS OF ANY THIRD PARTY.

ARTICLE 8 — INDEMNIFICATION

VIVENTIA agrees to indemnify, defend and hold XOMA and its directors, officers, employees and agents

harmless from and against any and all third party liabilities, claims, demands, expenses (including, without limitation,
attorneys and professional fees and other costs of litigation), losses or causes of action ( each, a “Liability”) arising out of
or relating in any way to (i) the possession, manufacture, use, sale or other disposition of Licensed Products, whether
based on breach of warranty, negligence, product liability or

otherwise, (ii) the exercise of any right granted to VIVENTIA pursuant to this Agreement, or (iii) any breach of this
Agreement by VIVENTIA, except to the extent, in each case, that such Liability is caused by the negligence or willful
misconduct of XOMA, or (b) breach by XOMA as determined by a court of competent jurisdiction.

ARTICLE 9 — TERM AND TERMINATION

9.1

Term. The term of this Agreement will commence on the Effective Date and remain in full force and

effect until the expiration of the last patent within the Patent Rights, or the tenth anniversary of the first commercial sale
of a Licensed Product, whichever is later, unless earlier terminated in accordance with this Article 9.

9.2

Termination for Cause. Either party may terminate this Agreement in the event the other party has

materially breached or defaulted in the performance of any of its obligations hereunder, and such default has continued
for sixty (60) days after written notice thereof was provided to the breaching party by the nonbreaching party. The parties
hereby agree that a breach of Section 2.5 is considered to be a material breach of this Agreement. Any termination shall
become effective at the end of such sixty (60) day period unless the breaching party has cured any such breach or default
prior to the expiration of such period. Notwithstanding the above, in the case of a failure to pay any amount due
hereunder the period for cure of any such default following notice thereof shall be ten (10) days and, unless payment is
made within such period, the termination shall become effective at the end of such period.

9.3

Termination for Insolvency. If voluntary or involuntary proceedings by or against a party are instituted in
bankruptcy under any insolvency law, or a receiver or custodian is appointed for such party, or proceedings are instituted
by or against such party for corporate reorganization or the dissolution of such party, which proceedings, if involuntary,
shall not have been dismissed within sixty (60) days after the date of filing, or if such party makes an assignment for the
benefit of creditors, or substantially all of the assets of such party are seized or attached and not released within sixty
(60) days thereafter, the other party may immediately terminate this Agreement effective upon notice of such
termination.

9.4

Effect of Termination.

(a)

Accrued Rights and Obligations. Termination of this Agreement for any reason shall not release any

party hereto from any liability which, at the time of such termination, has already accrued to the other party or which is
attributable to a period prior to such termination nor preclude either party from pursuing any rights and remedies it may
have hereunder or at law or in equity with respect to any breach of this Agreement. It is understood and agreed that
monetary damages may not be a sufficient remedy for any breach of this Agreement and that the non-breaching party
may be entitled to injunctive relief as a remedy for any such breach. Such remedy shall not be deemed to be the exclusive
remedy for any such breach of this Agreement, but shall be in addition to all other remedies available at law or in equity.

(b)

Return of Confidential Information. Upon any termination of this Agreement, VIVENTIA and XOMA

shall promptly return to the other party all Confidential Information, including without limitation, any Know-How
received from the other party (except XOMA may retain copies of any reports or records referred to in Article 4 or 5).

(c)

Stock on Hand. In the event this Agreement is terminated for any reason, VIVENTIA shall have the right
to sell or otherwise dispose of the stock of any Licensed Product then on hand until six (6) months after such termination,
subject to Articles 3 and 4 and the other applicable terms of this Agreement.

(d)

Licenses. All licenses granted hereunder shall terminate upon the termination of this Agreement.

9.5

Survival. Sections 9.4 and 9.5, and Articles 4, 6,7, 8 and 10 of this Agreement shall survive the

expiration or termination of this Agreement for any reason.

9.6

Contested Validity. If VIVENTIA or any of its Affiliates attacks, contests or otherwise disparages or

assists another in attacking, contesting or otherwise disparaging the validity of any of the Patent Rights licensed
hereunder in any proceeding in any court of competent jurisdiction, including any patent opposition or appeal proceeding
involving or relating to the Patent Rights, XOMA shall have the right to terminate this Agreement by written notice.

ARTICLE 10 — MISCELLANEOUS PROVISIONS

10.1

Governing Law. This Agreement shall be construed in accordance with the laws of Canada, the State of

California and/or the United States of America which are applicable to contracts negotiated, executed and performed
within the State of California in the United States of America. In addition, the parties agree to comply with all applicable
laws, rules and regulations of Canada, California and the United States of America, including all export and import laws,
and to do nothing to cause XOMA or VIVENTIA to violate any such laws, rules and/or regulations.

10.2

Assignment. VIVENTIA may not transfer or assign this Agreement or any of VIVENTIA’s rights

hereunder without the prior written consent of XOMA, but VIVENTIA may assign this Agreement to an Affiliate or a
pruchaser of VIVENTIA or the business unit of VIVENTIA to which this Agreement pertains with the prior written
consent of XOMA, which consent will not be unreasonably withheld. Any such attempted transfer or assignment shall be
void. This Agreement shall be binding upon and inure to the benefit of the parties and their permitted successors and
assigns.

10.3 Waiver. No waiver of any rights shall be effective unless consented to in writing by the party to be

charged and the waiver of any breach or default shall not constitute a waiver of any other right hereunder or any
subsequent breach or default.

10.4

Severability. In the event that any provisions of this Agreement are determined to be invalid or

unenforceable by a court of competent jurisdiction, the remainder of the Agreement shall remain in full force and effect
without said provision.

10.5

Notices. All notices, requests and other communications hereunder shall be in writing and shall be

personally delivered or sent by telecopy or other electronic facsimile transmission or by registered or certified mail, and
shall be effective upon receipt at the respective address specified below, or such other address as may be specified in
writing to the other parties hereto:

LICENSEE:

Vice President, Corporate Development
Viventia Biotech Inc.
10 Four Seasons Place, Suite 501
Toronto, Ontario
Canada M9B 6H7

With a copy to:

Chief Financial Officer

XOMA:

XOMA Ireland Limited
Shannon Airport House
Shannon, County Clare
Ireland
Attn: Company Secretary

With a copy to:

Christopher J. Margolin
Vice President, General Counsel
and Secretary
XOMA (US) LLC
2910 Seventh Street
Berkeley, CA 94710

10.6

Independent Contractors. Both parties are independent contractors under this Agreement. Nothing

contained in this Agreement is intended nor is to be construed so as to constitute XOMA or VIVENTIA as partners or
joint venturers with respect to this Agreement. Neither party shall have any express or implied right or authority to
assume or create any obligations on behalf of or in the name of the other party or to bind the other party to any other
contract, agreement, or undertaking with any third party.

10.7

Patent Marking. VIVENTIA agrees to mark all Licensed Products sold pursuant to this Agreement in

accordance with the applicable statute or regulations relating to patent marking in the country or countries of manufacture
and sale thereof.

10.8

Compliance with Laws. In exercising their rights under this license, the parties shall fully comply in all

material respects with the requirements of any and all applicable laws, regulations, rules and orders of any governmental
body having jurisdiction over the exercise of rights under this Agreement. VIVENTIA shall be responsible, at its
expense, for making any

required registrations or filings with respect to this Agreement and obtaining any necessary governmental approvals with
respect hereto.

10.9

Use of Name. Except as provided in Section 6.4, neither party shall use the name or trademarks of the

other party without the prior written consent of such other party.

10.10 Further Actions. Each party agrees to execute, acknowledge and deliver such further instruments, and do

such other acts, as may be necessary and appropriate in order to carry out the purposes and intent of this Agreement.

10.11 Entire Agreement; Amendment. This Agreement constitutes the entire and exclusive Agreement between

the parties with respect to the subject matter hereof and supersedes and cancels all previous discussions, agreements,
commitments and writings in respect thereof. No amendment or addition to this Agreement shall be effective unless
reduced to writing and executed by the authorized representatives of the parties.

IN WITNESS WHEREOF, XOMA and VIVENTIA have executed this Agreement in duplicate originals by duly

authorized officers.

VIVENTIA BIOTECH INC.

XOMA IRELAND LIMITED

BY:

/s/ Anthony Schincariol
Anthony Schincariol, Ph.D.
President & CEO
Viventia Biotech, Inc.

Date: 11/26/01

By:

/s/ Nick Glover
Nick Glover, Ph.D.
Vice-President,
Corporate Development

BY:

/s/ Alan Kane
Alan Kane, Director
duly authorized on behalf of
XOMA Ireland Limited in the
presence of the following witness:

/s/ Brian Coureen
Solicitor
North West Quay
Dublin 1

Date: November 26 2001

Date: 29th November 2001

Exhibit A

Patent Rights

[***]

[***]

[***]

Exhibit B

[***]

, General Counsel
Mark R. Sullivan, General Counsel
Office: 215.586.7565
Mobile: 856.912.1460
mark.sullivan@sesenbio.com 

July 24, 2020

 Exhibit 10.58

Via Email: neal@xoma.com & bob.maddox@xoma.com
Jim Neal, CEO
Bob Maddox, Corporate Counsel
XOMA Corporation
2200 Powell Street, Suite 310
Emeryville, CA 94608

Re:

Non-Exclusive License Agreement, dated as of November 30, 2001 (the “Agreement”), by and
between XOMA (US) LLC as assignee from XOMA Ireland Limited (the “Licensor”) and Viventia
Bio Inc. as assignee from Viventia Biotech Inc. (the “Company”)

Dear Jim and Bob:

As you are aware, Viventia Bio Inc. is a wholly-owned subsidiary of Sesen Bio, Inc.  Under the terms
of the Agreement the Licensor licensed to the Company certain intellectual property rights and the Company
is utilizing those rights in connection with the development and commercialization of Licensed Products such
as VB4-845, also known as Vicineum, a locally-administered targeted fusion protein.  As you may also be
aware, the Company is in the process of seeking partners for the development and commercialization of this
Licensed Product outside the United States.  In connection therewith, the Company proposes to memorialize
certain understandings and modifications to the Agreement as set forth in this letter agreement (the “Letter
Agreement”)   to assist the Company in its partnering efforts, which will benefit both the Licensor and the
Company.  

1. Section 2.1 of the Agreement shall be deleted in its entirety and replaced with the following:

“2.1 Grant.    Subject  to  the  terms  and  conditions  of  this  Agreement,  XOMA  hereby  grants  to
VIVENTIA  and  its  Affiliates  a  non-exclusive,  non-transferable  (except  as  permitted  under
Section  10.2),  worldwide  license  under  the  Licensed  Technology  to  make,  have  made,  use,
import,  offer  for  sale  and  sell  Licensed  Products  in  the  Field  and  the  limited  right  to  grant
Third  Party  sublicenses  to  make,  have  made,  use,  import,  offer  for  sale  and  sell  Licensed
Products  developed  pursuant  to  the  Agreement.    Any  such  Third  Party  sublicense  will  be
consistent  with  the  terms  and  conditions  of  this  Agreement,  and  VIVENTIA  will  provide
XOMA with a complete copy of any agreement granting a sublicense under this Agreement to
make, have

{J738408
04408292.DOCX}1
1

            
made, use, import, offer for sale and sell Licensed Products for use in the  Field within thirty
(30) days of execution of such Third Party sublicense agreement which shall be subject to the
confidentiality  provisions  hereof.  VIVENTIA  shall  (i)  cause  any  such    sublicensee  to  comply
with the terms of this Agreement, including, without limitation, requiring that each sublicensee
shall  agree  to  be  bound  by  all  of  the  obligations,  terms  and  conditions  that  obligate,  bind  or
affect VIVENTIA under this License Agreement to the extent that such obligations, terms and
conditions  are  relevant  given  the  nature  of  the  rights  granted  by  VIVENTIA  to  any  given
sublicensee,  (ii)  remain  responsible  for  the  performance  and  non-performance  of  any  such
sublicensee of all of such sublicensee(s)’s obligations provided herein, (iii) VIVENTIA  shall
faithfully ascertain, compute, audit and collect all royalties that become payable based upon the
activities  of  each  sublicensee  hereunder,  and  provide  for  and  enforce  penalties  against  any
sublicensee  that  conceals  sales  or  willfully  takes  actions  that  result  in  the  miscalculation  of
royalties; (iv) VIVENTIA shall assure itself of the integrity and financial responsibility of each
person or entity to whom a sublicense is granted; and (v) VIVENTIA shall agree to establish,
police  and  enforce  adequate  mechanisms  to  assure  the  quality  of  the  Licensed  Products
produced or sold by its sublicensees.  Any failure by VIVENTIA to fulfill its obligations with
respect to the oversight and supervision of its sublicensees shall be, and are hereby deemed to
be, a material breach of this Agreement.”

2. The  first  two  sentences  of  Section  1.11  are  deleted  in  their  entirety  and  replaced  with  the  following

language:

      “1.11 Net  Sales shall  mean  revenues  received  by  VIVENTIA,  its  Affiliates  and  its  marketing
partners  and  sublicensees  as  follows:  the  invoice  price  of  Licensed  Products  sold  by
VIVENTIA,  its  Affiliates,  or  its  marketing  partner(s)  or  Third  Party  sublicensees  to  third
parties,  less,  to  the  extent  included  in  such  invoice  price  the  total  of:  (1)  ordinary  and
customary trade discounts actually allowed; (2) credits, rebates and returns (including, but not
limited to, wholesaler and retailer returns); (3) freight, postage, insurance and duties paid for
and  separately  identified  on  the  invoice  or  other  documentation  maintained  in  the  ordinary
course  of  business,  and  (4)  excise  taxes,  other  consumption  taxes,  customs  duties  and
compulsory  payments  to  governmental  authorities  actually  paid  and  separately  identified  on
the  invoice  or  other  documentation  maintained  in  the  ordinary  course  of  business.  Net  Sales
shall also include the fair market value of all other direct or indirect consideration received by
VIVENTIA, its Affiliates and its marketing partners and sublicensees in respect of, for or on
account of, or otherwise in connection with Licensed Products, whether such consideration is
in  cash,  payment  in  kind,  exchange  or  another  form,  but  shall  not  include  any  payments
received for reimbursement of research expenses, including but not limited  to the  conduct  of
clinical    trials  to  the  extent  that  such  payments  cover  the  actual  cost  of  such  research  and
development work, or for the purchase of debt or equity of VIVENTIA provided that any such
purchase of debt or equity is not a substitute for, or in lieu of, royalty revenue or other revenue
generated in respect of the Licensed Products.”    

{J738408 04408292.DOCX}2

3. Notwithstanding  anything  to  the  contrary  in  the  Agreement,  if  the  Agreement  is  terminated  by  the
Licensor pursuant to Section 9.1 or Section 9.2, then upon the request of any Third Party sublicensee of
the rights licensed to the Company in accordance with Section 2.1 of the Agreement as modified by
this Letter Agreement  (each such sublicensee, a “Sublicensee”), provided that any act or omission of
such Sublicensee is not a cause of such termination, the Licensor shall promptly grant a direct license
to such Sublicensee to make, have made, use, import, offer for sale and sell Licensed Products in the
same Field and same territory as that in the Sublicensee’s agreement with the Company but otherwise
on  the  same  terms  and  conditions  as  the  Agreement  as  modified  by  this  Letter  Agreement.    The
foregoing obligations of the Licensor in this section shall survive the termination of the Agreement.

4. All  other  terms  and  conditions  of  the  Agreement,  as  supplemented  and  modified  by  this  Letter
Agreement, shall remain in full force and effect, except to the extent that modification is necessary to
reflect the amendments provided for above, and shall also apply to the terms of this Letter Agreement.

5. Capitalized  terms  used  in  this  Letter Agreement  without  definition  shall  have  the  meaning  given  to

such terms in the Agreement.

If you are in agreement with the terms set forth above, please so indicate in the space provided below
for  that  purpose,  whereupon  this  Letter  Agreement  shall  constitute  a  binding  agreement  between  the
Company and the Licensor.

Very truly yours,

VIVENTIA BIO INC.

By: /s/ Mark R. Sullivan
Name: Mark R. Sullivan
Title:   Authorized Signatory

ACCEPTED and AGREED as of the date first-above written:

XOMA (US) LLC

By: /s/ Jim Neal
Name: Jim Neal
Title: Chief Executive Officer

{J738408 04408292.DOCX}2

AMENDMENT NO. 1 TO COMMON STOCK SALES AGREEMENT

Exhibit 10.59

March 10, 2021

H.C. Wainwright & Co., LLC
430 Park Avenue
New York, NY 10022

Ladies and Gentlemen:

XOMA  Corporation,  a  Delaware  corporation  (the  “Company”),  together  with  H.C.  Wainwright  &
Co., Inc. (the “Agent”), are parties to that certain Common Stock Sales Agreement dated December 18, 2018
(the “Original Agreement”). All  capitalized  terms  not  defined  herein  shall  have  the  meanings  ascribed  to
them in the Original Agreement.  The Company and the Agent desire to amend the Original Agreement as set
forth  in  this  Amendment  No.  1  thereto  (this  “Amendment)  as  follows  (to  be  effective  as  set  forth  in
paragraph 5 below):

1.

With respect to issuances of Placement Shares that occur on or after the date this Amendment
No. 1 to Common Stock Sales Agreement becomes effective, reference to the “Registration Statement” in the
Original  Agreement  shall  refer  to  the  registration  statement  on  Form  S-3,  as  amended,  filed  with  the
Securities and Exchange Commission on March 10, 2021 (“New Registration Statement”).

2.

The second paragraph of Section 1 of the Original Agreement is hereby deleted and replaced

with:

“The Company has filed or shall file, in accordance with the provisions of the Securities Act of 1933,
as amended, and the rules and regulations thereunder (the “Securities Act”),  with  the  Securities  and
Exchange  Commission  (the  “Commission”),  a  registration  statement  on  Form  S-3,  including  a  base
prospectus, relating to certain securities, including the Common Stock to be issued from time to time by
the Company, and which incorporates by reference documents that the Company has filed or will file in
accordance with the provisions of the Securities Exchange Act of 1934, as amended (the “Exchange
Act”), and the rules and regulations thereunder. The Company has prepared a prospectus included as
part of the registration statement, which relates to the Placement Shares to be issued from time to time
by the Company pursuant to this Agreement (the “ATM Prospectus”) and shall, if necessary, prepare a
prospectus  supplement  to  the  base  prospectus  included  as  part  of  the  registration  statement,  which
relates to the Placement Shares (a “Prospectus Supplement”). The Company will furnish to HCW, for
use by HCW, copies of the prospectus included as part of such registration statement, as supplemented
by a Prospectus Supplement, if any, relating to the Placement Shares to be issued from time to time by
the Company. The Company may file, if necessary, one or more additional registration statements from
time  to  time  that  will  contain  a  base  prospectus  and  related  prospectus  or  prospectus  supplement,  if
applicable (which shall be a Prospectus Supplement), with

DM3\7440440.2

1

respect  to  the  Placement  Shares.  Except  where  the  context  otherwise  requires,  such  registration
statement(s), and any post-effective amendment thereto, including all documents filed as part thereof or
incorporated by reference therein, and including any information contained in a Prospectus (as defined
below)  subsequently  filed  with  the  Commission  pursuant  to  Rule  424(b)  under  the  Securities Act  or
deemed to be a part of such registration statement(s) pursuant to Rule 430B of the Securities Act, is
herein called the “Registration Statement.” The ATM Prospectus together with the base prospectus or
base prospectuses, including all documents incorporated or deemed incorporated therein by reference,
included in the Registration Statement, as it may be supplemented by a Prospectus Supplement, in the
form in which such prospectus or prospectuses and/or Prospectus Supplement have most recently been
filed by the Company with the Commission pursuant to Rule 424(b) under the Securities Act, together
with any then issued “issuer free writing prospectus(es),” as defined in Rule 433 promulgated under the
Securities Act, relating to the Placement Shares that (i) is required to be filed with the Commission by
the Company or (ii) is exempt from filing pursuant to Rule 433(d)(5)(1), in each case in the form filed
or required to be filed with the Commission or, if not required to be filed, in the form retained in the
Company’s records pursuant to Rule 533(g), is herein called the “Prospectus.”

3.

All references to “December 18, 2018” set forth in Schedule 1 and Exhibit 7(l) of the Original
Agreement  are  revised  to  read  “December  18,  2018  (as  amended  by Amendment  No.  1,  dated  March  10,
2021)”.

4.

Except  as  specifically  set  forth  herein,  all  other  provisions  of  the  Original Agreement  shall

remain in full force and effect.

5.

This Amendment No. 1 shall become effective upon the date that the Company’s registration
statement on Form S-3 initially filed with the Commission on March 10, 2021 is declared effective under the
Securities Act.

6.

This Amendment together with the Original Agreement (including all exhibits attached hereto)
constitutes  the  entire  agreement  and  supersedes  all  other  prior  and  contemporaneous  agreements  and
undertakings, both written and oral, among the parties hereto with regard to the subject matter hereof. Neither
this Amendment nor any term hereof may be amended except pursuant to a written instrument executed by
the  Company  and  the Agent.    In  the  event  that  any  one  or  more  of  the  provisions  contained  herein,  or  the
application  thereof  in  any  circumstance,  is  held  invalid,  illegal  or  unenforceable  as  written  by  a  court  of
competent jurisdiction, then such provision shall be given full force and effect to the fullest possible extent
that it is valid, legal and enforceable, and the remainder of the terms and provisions herein shall be construed
as if such invalid, illegal or unenforceable term or provision was not contained herein, but only to the extent
that  giving  effect  to  such  provision  and  the  remainder  of  the  terms  and  provisions  hereof  shall  be  in
accordance  with  the  intent  of  the  parties  as  reflected  in  this  Amendment.  All  references  in  the  Original
Agreement  to  the  “Agreement”  shall  mean  the  Original  Agreement  as  amended  by  this  Amendment;
provided, however, that all references to “date of this Agreement” in the Original Agreement shall continue to
refer to the date of the Original Agreement.

DM3\7440440.2

7.

EACH OF THE COMPANY (ON ITS BEHALF AND, TO THE EXTENT PERMITTED BY
APPLICABLE LAW, ON BEHALF OF ITS STOCKHOLDERS AND AFFILIATES) AND THE AGENT
HEREBY  IRREVOCABLY  WAIVES,  TO  THE  FULLEST  EXTENT  PERMITTED  BY  APPLICABLE
LAW, ANY AND ALL RIGHT TO TRIAL BY JURY IN ANY LEGAL PROCEEDING ARISING OUT OF
OR RELATING TO THIS AMENDMENT OR THE TRANSACTIONS CONTEMPLATED HEREBY.

8.

THIS  AMENDMENT  AND  ANY  CLAIM,  CONTROVERSY  OR  DISPUTE  ARISING
UNDER OR RELATED TO THIS AMENDMENT SHALL BE GOVERNED BY, AND CONSTRUED IN
ACCORDANCE  WITH  THE  LAWS  OF,  THE  STATE  OF  NEW YORK  WITHOUT  REGARD  TO  ITS
CHOICE OF LAW PROVISIONS.

9.

Each of the Company and the Agent agrees that any legal suit, action or proceeding arising out
of or based upon this Amendment or the transactions contemplated hereby (“Related Proceedings”) shall be
instituted  in  (i)  the  federal  courts  of  the  United  States  of America  located  in  the  City  and  County  of  New
York, Borough of Manhattan or (ii) the courts of the State of New York located in the City and County of
New  York,  Borough  of  Manhattan  (collectively,  the  “ Specified  Courts”),  and  irrevocably  submits  to  the
exclusive  jurisdiction  (except  for  proceedings  instituted  in  regard  to  the  enforcement  of  a  judgment  of  any
Specified  Court,  as  to  which  such  jurisdiction  is  non-exclusive)  of  the  Specified  Courts  in  any  such  suit,
action or proceeding. Service of any process, summons, notice or document by mail to a party’s address set
forth in Section 14 of the Original Agreement, as amended by this Amendment, shall be effective service of
process  upon  such  party  for  any  suit,  action  or  proceeding  brought  in  any  Specified  Court.  Each  of  the
Company and the Agent irrevocably and unconditionally waives any objection to the laying of venue of any
suit, action or proceeding in the Specified Courts and irrevocably and unconditionally waives and agrees not
to  plead  or  claim  in  any  Specified  Court  that  any  such  suit,  action  or  proceeding  brought  in  any  Specified
Court has been brought in an inconvenient forum.

10.

This  Amendment  may  be  executed  in  two  or  more  counterparts,  each  of  which  shall  be
deemed  an  original,  but  all  of  which  together  shall  constitute  one  and  the  same  instrument.  Delivery  of  an
executed  amendment  by  one  party  to  the  other  may  be  made  by  facsimile  transmission  or  electronic
transmission (e.g., PDF).

DM3\7440440.2

[Remainder of Page Intentionally Blank]

If the foregoing correctly sets forth the understanding between the Company and the Agent, please so
indicate in the space provided below for that purpose, whereupon this Amendment shall constitute a binding
amendment to the Original Agreement between the Company and the Agent.  

Very truly yours,

H.C. WAINWRIGHT & CO., LLC

By:/s/ Mark W. Viklund
Name: Mark W. Viklund
Title: Chief Executive Officer

[Signature Page to Amendment No. 1 to Common Stock Sales Agreement]

DM3\7440440.2

ACCEPTED as of the date
first-above written:

XOMA CORPORATION

By:/s/ Thomas Burns
Name: Thomas Burns
Title: SVP Finance and Chief Financial Officer

[Signature Page to Amendment No. 1 to Common Stock Sales Agreement]

DM3\7440440.2

Subsidiaries of the Company
XOMA Technology Ltd.
XOMA (US) LLC
XOMA UK Limited

Jurisdiction of Organization
Bermuda
Delaware
United Kingdom

Exhibit 21.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in the Registration Statements (Nos. 333-151416, 333-171429, 333-174730, 333-181849, 333-198719, 333-
204367, 333-212238, 333-218378 and 333-232398) on Form S-8 pertaining to the 1981 Share Option Plan, the Restricted Share Plan, the 2015 Employee
Stock Purchase Plan, the Amended and Restated 2010 Long Term Incentive and Stock Award Plan, and the Amended 2015 Employee Share Purchase Plan of
XOMA Corporation and in the Registration Statement (No. 333- 223493) on Form S-3 of our report dated March 10, 2021, relating to the consolidated
financial statements of  XOMA Corporation, appearing in this Annual Report on Form 10-K for the year ended December 31, 2020.

Exhibit 23.1

/s/ Deloitte & Touche LLP
San Francisco, California
March 10, 2021

Exhibit 31.1

I, James R. Neal, certify that:

1. I have reviewed this annual report on Form 10-K of XOMA Corporation;

Certification

2. 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;

3. 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;

4. The registrant’s other certifying officers 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))) for the registrant and we have:

a) 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;

b)  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.

c) 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

d) 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 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 officers 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 registrant’s board of directors (or persons performing the equivalent
function):

a) 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

b) 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.

Date: March 10, 2021

/s/ JAMES R. NEAL
James R. Neal
Chief Executive Officer

Exhibit 31.2

I, Thomas Burns, certify that:

1. I have reviewed this annual report on Form 10-K of XOMA Corporation;

Certification

2. 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;

3. 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;

4. The registrant’s other certifying officers 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))) for the registrant and we have:

a) 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;

b)  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.

c) 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

d) 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 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 officers 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 registrant’s board of directors (or persons performing the equivalent
function):

a) 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

b) 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.

Date: March 10, 2021

/s/ THOMAS BURNS
Thomas Burns
Senior Vice President, Finance and Chief Financial Officer

CERTIFICATION

Exhibit 32.1

Pursuant to the requirement set forth in Rule 13a-14(b) of the Securities Exchange Act of 1934, as amended, (the “Exchange Act”) and
Section  1350  of  Chapter  63  of  Title  18  of  the  United  States  Code  (18  U.S.C.  §1350),  James  R.  Neal,  Chief  Executive  Officer  of
XOMA  Corporation  (the  “Company”),  and  Thomas  Burns,  Senior  Vice  President,  Finance  and  Chief  Financial  Officer  of  the
Company, each hereby certifies that, to the best of his or her knowledge:

1. The Company’s Annual Report on Form 10-K for the year ended December 31, 2020, to which this Certification is attached as

Exhibit 32.1, fully complies with the requirements of Section 13(a) or Section 15(d) of the Exchange Act; and

2. The  information  contained  in  Exhibit  32.1  fairly  presents,  in  all  material  respects,  the  financial  condition  and  results  of

operations of the Company.

IN WITNESS WHEREOF, the undersigned have set their hands hereto as of the 10th day of March, 2021

/s/ JAMES R. NEAL
James R. Neal
Chief Executive Officer

/s/ THOMAS BURNS
Thomas Burns
Senior Vice President, Finance and Chief Financial Officer

3. This  certification  accompanies  the  Form  10-K  to  which  it  relates,  is  not  deemed  filed  with  the  Securities  and  Exchange
Commission and is not to be incorporated by reference into any filing of XOMA Corporation under the Securities Act of 1933,
as amended, or the Securities Exchange Act of 1934, as amended (whether made before or after the date of the Form 10-K),
irrespective of any general incorporation language contained in such filing.