Abeona Therapeutics Inc. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Fair Value Measurements (Tables)

Fair Value Measurements (Tables)

3 Months Ended

Mar. 31, 2018

Financial assets and liabilities measured at fair value on recurring basis

Financial assets and liabilities measured at fair value on a non-recurring and recurring basis as of March 31, 2018 and December 31, 2017 are summarized below:

(in thousands)
	As of
	March 31,								Total Gains
Description	2018		Level 1		Level 2		Level 3		(Losses)
Non-recurring
Assets:
Licensed technology (net)	$	3,890	$	-	$	-	$	3,890	$	87
Goodwill		32,466		-		-		32,466		-

(in thousands)
	As of
	December 31,								Total Gains
Description	2017		Level 1		Level 2		Level 3		(Losses)
Non-recurring
Assets:
Licensed technology (net)	$	3,977	$	-	$	-	$	3,977	$	127
Goodwill		32,466		-		-		32,466		-
Recurring
Liabilities:
Contingent consideration	$	-	$	-	$	-	$	-	$	1,391