Total Fair Value

Quoted Prices in Active Markets for Identical Assets/Liabilities (Level 1)

Significant Other Observable Inputs

(Level 2)

Significant Unobservable Inputs

(Level 3)

Assets:

Recurring items as of September 30, 2021

Investment in debt securities - available for sale, at fair value

$

28,864,364

$

–

$

28,864,364

$

–

Non-recurring items as of September 30, 2021

In-process R&D (Note 9)

$

13,366,234

$

–

$

–

$

13,366,234

Non-recurring items as of December 31, 2020

In-process R&D (Note 9)

$

13,366,234

$

–

$

–

$

13,366,234

Liabilities:

Recurring items as of September 30, 2021

Earn-out milestone liability (Note 14)

$

7,345,000

$

–

$

–

$

7,345,000

Recurring items as of December 31, 2020

Earn-out milestone liability (Note 14)

$

7,018,000

$

–

$

–

$

7,018,000