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Akers Biosciences, Inc. – ‘10-K’ for 12/31/19 – ‘EX-101.PRE’

On:  Tuesday, 3/24/20, at 9:31pm ET   ·   As of:  3/25/20   ·   For:  12/31/19   ·   Accession #:  1493152-20-4650   ·   File #:  1-36268

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/25/20  Akers Biosciences, Inc.           10-K       12/31/19   80:11M                                    M2 Compliance/FA

Annual Report   —   Form 10-K   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML    995K 
 2: EX-3.10     Articles of Incorporation/Organization or Bylaws    HTML     28K 
 3: EX-4.12     Instrument Defining the Rights of Security Holders  HTML     52K 
 4: EX-21.1     Subsidiaries List                                   HTML     23K 
 5: EX-23.1     Consent of Experts or Counsel                       HTML     23K 
 6: EX-31.1     Certification -- §302 - SOA'02                      HTML     30K 
 7: EX-31.2     Certification -- §302 - SOA'02                      HTML     30K 
 8: EX-32.1     Certification -- §906 - SOA'02                      HTML     25K 
71: R1          Document and Entity Information                     HTML     59K 
35: R2          Consolidated Balance Sheets                         HTML    107K 
25: R3          Consolidated Balance Sheets (Parenthetical)         HTML     45K 
47: R4          Consolidated Statements of Operations and           HTML     96K 
                Comprehensive Loss                                               
70: R5          Consolidated Statement of Changes in Shareholders'  HTML     87K 
                Equity                                                           
34: R6          Consolidated Statement of Changes in Shareholders'  HTML     29K 
                Equity (Parenthetical)                                           
23: R7          Consolidated Statements of Cash Flows               HTML    132K 
46: R8          Organization and Description of Business            HTML     29K 
72: R9          Significant Accounting Policies                     HTML    105K 
27: R10         Recent Developments, Liquidity and Management's     HTML     30K 
                Plans                                                            
37: R11         Inventories                                         HTML     32K 
79: R12         Property, Plant and Equipment                       HTML     32K 
54: R13         Intangible Assets                                   HTML     40K 
28: R14         Trade and Other Payables                            HTML     29K 
38: R15         Share-based Compensation                            HTML     78K 
80: R16         Equity                                              HTML     43K 
55: R17         Income Taxes                                        HTML     43K 
29: R18         Commitments and Contingencies                       HTML     67K 
36: R19         Related Parties                                     HTML     30K 
64: R20         Revenue Information                                 HTML     34K 
56: R21         Employee Benefit Plan                               HTML     26K 
15: R22         Subsequent Events                                   HTML     41K 
41: R23         Significant Accounting Policies (Policies)          HTML    176K 
65: R24         Significant Accounting Policies (Tables)            HTML     43K 
57: R25         Inventories (Tables)                                HTML     30K 
16: R26         Property, Plant and Equipment (Tables)              HTML     32K 
42: R27         Intangible Assets (Tables)                          HTML     41K 
63: R28         Trade and Other Payables (Tables)                   HTML     28K 
58: R29         Share-based Compensation (Tables)                   HTML     84K 
53: R30         Income Taxes (Tables)                               HTML     44K 
77: R31         Commitments and Contingencies (Tables)              HTML     28K 
40: R32         Revenue Information (Tables)                        HTML     35K 
31: R33         Significant Accounting Policies (Details            HTML    115K 
                Narrative)                                                       
52: R34         Significant Accounting Policies - Schedule of       HTML     29K 
                Marketable Securities (Details)                                  
76: R35         Significant Accounting Policies - Schedule of       HTML     41K 
                Estimated Useful Life of Property Plant and                      
                Equipment (Details)                                              
39: R36         Significant Accounting Policies - Schedule of       HTML     28K 
                Estimated Useful Life of Other Intangible Assets                 
                (Details)                                                        
30: R37         Significant Accounting Policies - Schedule of       HTML     35K 
                Anti-dilutive Securities Excluded from Computation               
                of Earnings Per Share (Details)                                  
51: R38         Recent Developments, Liquidity and Management's     HTML     33K 
                Plans (Details Narrative)                                        
78: R39         Inventories (Details Narrative)                     HTML     33K 
62: R40         Inventories - Schedule of Inventories (Details)     HTML     37K 
68: R41         Property, Plant and Equipment (Details Narrative)   HTML     26K 
44: R42         Property, Plant and Equipment - Schedule of         HTML     49K 
                Property, Plant and Equipment (Details)                          
18: R43         Intangible Assets (Details Narrative)               HTML     29K 
61: R44         Intangible Assets - Schedule of Finite-Lived        HTML     36K 
                Intangible Assets (Details)                                      
67: R45         Intangible Assets - Schedule of Estimated           HTML     40K 
                Aggregate Amortization Expense of Fiscal Years                   
                (Details)                                                        
43: R46         Trade and Other Payables - Schedule of Trade and    HTML     34K 
                Other Payables (Details)                                         
17: R47         Share-based Compensation (Details Narrative)        HTML     75K 
60: R48         Share-based Compensation - Summary of Stock         HTML     88K 
                Options Activity (Details)                                       
69: R49         Share-based Compensation - Summary of Restricted    HTML     52K 
                Stock Units Activity (Details)                                   
74: R50         Share-based Compensation - Summary of Warrant       HTML     85K 
                Activity (Details)                                               
48: R51         Equity (Details Narrative)                          HTML     96K 
21: R52         Income Taxes (Details Narrative)                    HTML     44K 
32: R53         Income Taxes - Schedule of Income Tax (Benefit)/    HTML     37K 
                Provision (Details)                                              
75: R54         Income Taxes - Schedule of Reconciliation of        HTML     44K 
                Income Taxes using Statutory U.S. Income Tax Rate                
                and Benefit from Income Taxes (Details)                          
49: R55         Income Taxes - Schedule of Deferred Tax Assets and  HTML     38K 
                Related Valuation Allowances (Details)                           
22: R56         Commitments and Contingencies (Details Narrative)   HTML    111K 
33: R57         Commitments and Contingencies - Schedule of Lease   HTML     29K 
                Commitments (Details)                                            
73: R58         Related Parties (Details Narrative)                 HTML     42K 
50: R59         Revenue Information (Details Narrative)             HTML     27K 
19: R60         Revenue Information - Schedule of Revenue by        HTML     31K 
                Product Lines (Details)                                          
45: R61         Revenue Information - Schedule of Revenue by        HTML     28K 
                Geographic Area Determined Based On Location of                  
                Customers (Details)                                              
66: R62         Employee Benefit Plan (Details Narrative)           HTML     31K 
59: R63         Subsequent Event (Details Narrative)                HTML     62K 
20: XML         IDEA XML File -- Filing Summary                      XML    140K 
26: EXCEL       IDEA Workbook of Financial Reports                  XLSX     96K 
 9: EX-101.INS  XBRL Instance -- aker-20191231                       XML   1.40M 
11: EX-101.CAL  XBRL Calculations -- aker-20191231_cal               XML    192K 
12: EX-101.DEF  XBRL Definitions -- aker-20191231_def                XML    658K 
13: EX-101.LAB  XBRL Labels -- aker-20191231_lab                     XML   1.37M 
14: EX-101.PRE  XBRL Presentations -- aker-20191231_pre              XML    884K 
10: EX-101.SCH  XBRL Schema -- aker-20191231                         XSD    248K 
24: ZIP         XBRL Zipped Folder -- 0001493152-20-004650-xbrl      Zip    161K

‘EX-101.PRE’   —   XBRL Presentations — aker-20191231_pre

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<link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtProductsAndServicesDomain" xlink:to="loc_AKERCovidNineteenVaccineMember" xlink:type="arc"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="loc_us-gaapBusinessAcquisitionAxis"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapBusinessAcquisitionAxis" order="50"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaapBusinessAcquisitionAcquireeDomain"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionAxis" xlink:to="loc_us-gaapBusinessAcquisitionAcquireeDomain" order="0"/>
<link:loc xlink:type="locator" xlink:href="aker-20191231.xsd#AKER_PremasBiotechPVTLtdMember" xlink:label="loc_AKERPremasBiotechPVTLtdMember"/>
<link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_AKERPremasBiotechPVTLtdMember" xlink:type="arc"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:label="loc_us-gaapEquityMethodInvestmentOwnershipPercentage"/>
<link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapEquityMethodInvestmentOwnershipPercentage" xlink:type="arc"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_BusinessAcquisitionDescriptionOfAcquiredEntity" xlink:label="loc_us-gaapBusinessAcquisitionDescriptionOfAcquiredEntity"/>
<link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapBusinessAcquisitionDescriptionOfAcquiredEntity" xlink:type="arc"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_ProceedsFromCollaborators" xlink:label="loc_us-gaapProceedsFromCollaborators"/>
<link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapProceedsFromCollaborators" xlink:type="arc"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_DueToAffiliateCurrentAndNoncurrent" xlink:label="loc_us-gaapDueToAffiliateCurrentAndNoncurrent"/>
<link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDueToAffiliateCurrentAndNoncurrent" xlink:type="arc"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_ProceedsFromIssuanceOrSaleOfEquity" xlink:label="loc_us-gaapProceedsFromIssuanceOrSaleOfEquity"/>
<link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapProceedsFromIssuanceOrSaleOfEquity" xlink:type="arc"/>
<link:loc xlink:type="locator" xlink:href="aker-20191231.xsd#AKER_PercenatgeOfPayementToSellersOnEquityOffering" xlink:label="loc_AKERPercenatgeOfPayementToSellersOnEquityOffering"/>
<link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_AKERPercenatgeOfPayementToSellersOnEquityOffering" xlink:type="arc"/>
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<link:loc xlink:type="locator" xlink:href="aker-20191231.xsd#AKER_AcheivmentOfMilestoneDescription" xlink:label="loc_AKERAcheivmentOfMilestoneDescription"/>
<link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_AKERAcheivmentOfMilestoneDescription" xlink:type="arc"/>
<link:loc xlink:type="locator" xlink:href="aker-20191231.xsd#AKER_RoyaltyPaymentsDescription" xlink:label="loc_AKERRoyaltyPaymentsDescription"/>
<link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_AKERRoyaltyPaymentsDescription" xlink:type="arc"/>
<link:loc xlink:type="locator" xlink:href="aker-20191231.xsd#AKER_RoyaltyPaymentsPercentage" xlink:label="loc_AKERRoyaltyPaymentsPercentage"/>
<link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_AKERRoyaltyPaymentsPercentage" xlink:type="arc"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_PreferredStockParOrStatedValuePerShare" xlink:label="loc_us-gaapPreferredStockParOrStatedValuePerShare"/>
<link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockParOrStatedValuePerShare" xlink:type="arc"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_DebtInstrumentConvertibleConversionPrice1" xlink:label="loc_us-gaapDebtInstrumentConvertibleConversionPrice1"/>
<link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDebtInstrumentConvertibleConversionPrice1" xlink:type="arc"/>
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8 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/19/21  MyMD Pharmaceuticals, Inc.        S-4/A                121:17M                                    M2 Compliance LLC/FA
 3/01/21  MyMD Pharmaceuticals, Inc.        10-K       12/31/20   69:7.8M                                   M2 Compliance LLC/FA
 1/15/21  MyMD Pharmaceuticals, Inc.        S-4                    6:9.5M                                   M2 Compliance LLC/FA
11/16/20  MyMD Pharmaceuticals, Inc.        10-Q        9/30/20   57:6.6M                                   M2 Compliance LLC/FA
10/21/20  MyMD Pharmaceuticals, Inc.        10-K/A     12/31/19    6:1.1M                                   M2 Compliance LLC/FA
 9/08/20  MyMD Pharmaceuticals, Inc.        424B3                  1:153K                                   M2 Compliance LLC/FA
 8/18/20  MyMD Pharmaceuticals, Inc.        S-3                    3:265K                                   M2 Compliance LLC/FA
 8/14/20  MyMD Pharmaceuticals, Inc.        10-Q        6/30/20   59:6M                                     M2 Compliance LLC/FA
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