XOMA Corporation Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Cover
- Document and Entity Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- Basis of Presentation and Significant Accounting Policies (Policies)
Notes Tables
Notes Details

Royalty and Commercial Payment Purchase Agreements - Viracta (Details)

v3.24.3

Royalty and Commercial Payment Purchase Agreements - Viracta (Details) $ in Thousands						3 Months Ended		9 Months Ended
	May 30, 2024 USD ($)	Apr. 23, 2024 USD ($)	Oct. 30, 2023 USD ($)	Apr. 23, 2023 USD ($)	Mar. 22, 2021 USD ($) item	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)
Agreements
Payments of consideration under RPAs, AAAs and CPPAs								$ 37,000	$ 14,650
Short-term royalty and commercial payment receivables						$ 12,682		12,682		$ 14,215
Long-term royalty and commercial payment receivables						54,207		54,207		57,952
Trade and other receivables, net						1,045		1,045		1,004
Viracta \| Royalty Purchase Agreement
Agreements
Number of drug candidates \| item					2
Payments of consideration under RPAs, AAAs and CPPAs					$ 13,500
Maximum amount of potential milestones, potential royalties on sales and other payments receivable					54,000
Amount of maximum consideration retained					5,000
Maximum amount of potential regulatory and commercial milestones receivable					57,000
Acquisition of royalty and commercial payment receivables, Long-Term					$ 13,500
Amount of milestone payments earned under agreement		$ 9,000	$ 5,000
Reduction in long-term royalty receivable balance due to receipt of payment		$ 8,500	$ 5,000
Income from purchased receivables						1,000	$ 0	1,900	$ 0
Sale of priority review voucher to undisclosed buyer	$ 108,000
Long-term royalty and commercial payment receivables						0		0
Allowance for credit losses										0
Trade and other receivables, net						$ 1,000		1,000		$ 0
Viracta \| Royalty Purchase Agreement \| OJEMDA
Agreements
Income from purchased receivables				$ 500
Viracta \| Royalty Purchase Agreement \| Priority review voucher.
Agreements
Income from purchased receivables	$ 8,100							$ 8,100

- Definition

Amount, after allowance, receivable from customers, clients, or other third-parties, and receivables classified as other due within one year or the normal operating cycle, if longer.

+ References

No definition available.

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- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 808
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
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- Definition

Amount of allowance for credit loss for right to consideration in exchange for good or service transferred to customer when right is conditioned on something other than passage of time.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 45
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479344/326-20-45-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Name Accounting Standards Codification
-Section 45
-Paragraph 3
-Publisher FASB
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
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-Paragraph 13
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- Definition

Number of drug candidates under the terms of the agreement.

+ References

No definition available.

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- Definition

Amount of income that is not accounted for under Topic 606, in accordance with the cost recovery method.

+ References

No definition available.

+ Details

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- Definition

Royalty and commercial payment receivables probable and reasonably estimable to be received after one year or beyond the normal operating cycle, if longer.

+ References

No definition available.

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- Definition

Amount of maximum consideration retained by Company excluded from maximum potential milestones under terms of agreement.

+ References

No definition available.

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- Definition

Amount of milestone achieved.

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No definition available.

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- Definition

Maximum amount of potential milestones, potential royalties on sales, and other payments, excluding consideration retained by company under the terms of the agreement. Excludes regulatory and commercial milestones.

+ References

No definition available.

+ Details

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- Definition

Amount of cash outflow for consideration under agreements, including Royalty Purchase Agreements (RPAs), Assignment and Assumption Agreements (AAAs), Commercial payment purchase agreement (CPPAs) and other agreements classified as investing activities. Payments may include upfront payments, one-time payments, milestone payments and contingent consideration payments.

+ References

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- Definition

Amount representing sale of priority review voucher.

+ References

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- Definition

Decrease in long-term rights receivable due to receipt of royalty and commercial payments.

+ References

No definition available.

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- Definition

Maximum amount of potential regulatory and commercial milestones receivable under the terms of the agreement.

+ References

No definition available.

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- Definition

Royalty and commercial payment receivables probable and reasonably estimable to be received within one year or the normal operating cycle, if longer.

+ References

No definition available.

+ Details

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- Definition

Increase in long term rights receivable due acquisition of royalty, interest and commercial payment rights.

+ References

No definition available.

+ Details

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