Abeona Therapeutics Inc. Annual report pursuant to Section 13 and 15(d)

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Amount of liability recognized arising from contingent consideration in a business combination, expected to be settled beyond one year or the normal operating cycle, if longer.

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This item represents the amount of the total realized and unrealized gains or losses for the period which are included in the statement of income (or changes in net assets); the fair value of which assets and liabilities was or is measured on a recurring basis using significant unobservable inputs (Level 3).

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Fair value portion of assets, excluding financial assets, that lack physical substance, having a limited useful life.

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Fair value portion of asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

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