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Opko Health, Inc. – ‘10-K’ for 12/31/20 – ‘EX-101.CAL’

On:  Thursday, 2/18/21, at 4:09pm ET   ·   For:  12/31/20   ·   Accession #:  944809-21-15   ·   File #:  1-33528

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

 2/18/21  Opko Health, Inc.                 10-K       12/31/20  111:16M

Annual Report   —   Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   2.05M 
 2: EX-3.2      Articles of Incorporation/Organization or Bylaws    HTML    104K 
 3: EX-4.6      Instrument Defining the Rights of Security Holders  HTML     38K 
 4: EX-21       Subsidiaries List                                   HTML     32K 
 5: EX-23.1     Consent of Expert or Counsel                        HTML     30K 
 6: EX-31.1     Certification -- §302 - SOA'02                      HTML     33K 
 7: EX-31.2     Certification -- §302 - SOA'02                      HTML     33K 
 8: EX-32.1     Certification -- §906 - SOA'02                      HTML     29K 
 9: EX-32.2     Certification -- §906 - SOA'02                      HTML     29K 
16: R1          Cover Page                                          HTML     90K 
17: R2          Consolidated Balance Sheets                         HTML    121K 
18: R3          Consolidated Balance Sheets (Parenthetical)         HTML     37K 
19: R4          Consolidated Statements of Operations               HTML    102K 
20: R5          Consolidated Statements of Comprehensive Income     HTML     49K 
                (Loss)                                                           
21: R6          Consolidated Statements of Equity                   HTML     95K 
22: R7          Consolidated Statements of Cash Flows               HTML    139K 
23: R8          Business and Organization                           HTML     34K 
24: R9          Impact of COVID-19                                  HTML     38K 
25: R10         Summary of Significant Accounting Policies          HTML     69K 
26: R11         Income (loss) Per Share                             HTML     34K 
27: R12         Investments                                         HTML     62K 
28: R13         Composition of Certain Financial Statement          HTML    166K 
                Captions                                                         
29: R14         Debt                                                HTML    111K 
30: R15         Shareholders' Equity                                HTML     36K 
31: R16         Accumulated Other Comprehensive Income (Loss)       HTML     41K 
32: R17         Equity-Based Compensation                           HTML     61K 
33: R18         Income Taxes                                        HTML    140K 
34: R19         Related Party Transactions                          HTML     44K 
35: R20         Employee Benefit Plans                              HTML     34K 
36: R21         Commitments and Contingencies                       HTML     43K 
37: R22         Revenue Recognition                                 HTML    117K 
38: R23         Strategic Alliances                                 HTML     50K 
39: R24         Leases                                              HTML    112K 
40: R25         Segments                                            HTML    112K 
41: R26         Fair Value Measurements                             HTML     93K 
42: R27         Derivative Contracts                                HTML     49K 
43: R28         Selected Quarterly Financial Data (Unaudited)       HTML     54K 
44: R29         Subsequent Events                                   HTML     31K 
45: R30         Summary of Significant Accounting Policies          HTML    125K 
                (Policies)                                                       
46: R31         Investments (Tables)                                HTML     55K 
47: R32         Composition of Certain Financial Statement          HTML    167K 
                Captions (Tables)                                                
48: R33         Debt (Tables)                                       HTML     98K 
49: R34         Accumulated Other Comprehensive Income (Loss)       HTML     40K 
                (Tables)                                                         
50: R35         Equity-Based Compensation (Tables)                  HTML     57K 
51: R36         Income Taxes (Tables)                               HTML    136K 
52: R37         Revenue Recognition (Tables)                        HTML     95K 
53: R38         Leases (Tables)                                     HTML     85K 
54: R39         Segments (Tables)                                   HTML    110K 
55: R40         Fair Value Measurements (Tables)                    HTML     93K 
56: R41         Derivative Contracts (Tables)                       HTML     51K 
57: R42         Selected Quarterly Financial Data (Unaudited)       HTML     54K 
                (Tables)                                                         
58: R43         Business and Organization - Narrative (Details)     HTML     30K 
59: R44         Impact of COVID-19 (Details)                        HTML     41K 
60: R45         Summary of Significant Accounting Policies -        HTML    130K 
                Narrative (Details)                                              
61: R46         Income (loss) Per Share - Narrative (Details)       HTML     41K 
62: R47         Investments - Accounting Method, Carrying Value     HTML     44K 
                and Underlying Equity in Net Assets of                           
                Unconsolidated Investments (Details)                             
63: R48         Investments - Narrative (Details)                   HTML    111K 
64: R49         Investments - Schedule of Net Gains and Losses on   HTML     36K 
                Equity Securities (Details)                                      
65: R50         Composition of Certain Financial Statement          HTML    166K 
                Captions - Composition of Certain Financial                      
                Statement Captions (Details)                                     
66: R51         Composition of Certain Financial Statement          HTML     64K 
                Captions - Narrative (Details)                                   
67: R52         Composition of Certain Financial Statement          HTML     44K 
                Captions - Summary of Valuation Allowance                        
                (Details)                                                        
68: R53         Composition of Certain Financial Statement          HTML     80K 
                Captions - Changes in Goodwill (Details)                         
69: R54         Debt - Schedule of Debt (Details)                   HTML     59K 
70: R55         Debt - Narrative (Details)                          HTML    224K 
71: R56         Debt - Schedule of Notes (Details)                  HTML     56K 
72: R57         Debt - Summary of Lines of Credit (Details)         HTML     72K 
73: R58         Debt - Mortgage Notes and Other Debt (Details)      HTML     38K 
74: R59         Shareholders' Equity - Narrative (Details)          HTML     80K 
75: R60         Accumulated Other Comprehensive Income (Loss) -     HTML     39K 
                Changes in Accumulated Other Comprehensive Income,               
                Net of Tax (Details)                                             
76: R61         Equity-Based Compensation - Narrative (Details)     HTML     77K 
77: R62         Equity-Based Compensation - Summary of              HTML     47K 
                Option-Pricing Formula (Details)                                 
78: R63         Equity-Based Compensation - Summary of Option       HTML     80K 
                Activity (Details)                                               
79: R64         Income Taxes - Components of Income Tax Benefit     HTML     57K 
                (Provision) (Details)                                            
80: R65         Income Taxes - Components of Deferred Income Tax    HTML     89K 
                Assets and Liabilities (Details)                                 
81: R66         Income Taxes - Narrative (Details)                  HTML     61K 
82: R67         Income Taxes - Change in Gross Unrecognized Income  HTML     41K 
                (Details)                                                        
83: R68         Income Taxes - Schedule of Difference in Federal    HTML     67K 
                and Effective Tax Rate (Details)                                 
84: R69         Income Taxes - Reconciliation Losses Before Tax,    HTML     36K 
                US and Foreign Jurisdictions (Details)                           
85: R70         Related Party Transactions - Narrative (Details)    HTML    262K 
86: R71         Employee Benefit Plans - Narrative (Details)        HTML     38K 
87: R72         Commitments and Contingencies - Narrative           HTML     62K 
                (Details)                                                        
88: R73         Revenue Recognition - Narrative (Details)           HTML     65K 
89: R74         Revenue Recognition - Schedule of Disaggregation    HTML     50K 
                of Revenue (Details)                                             
90: R75         Revenue Recognition - Schedule of Product Sales     HTML     65K 
                Allowances and Accruals (Details)                                
91: R76         Revenue Recognition - Changes in Contractual        HTML     33K 
                Liabilities Balance (Details)                                    
92: R77         Strategic Alliances - Narrative (Details)           HTML    133K 
93: R78         Leases - Lease Assets and Liabilities (Details)     HTML     59K 
94: R79         Leases - Lease Liability Maturity (Details)         HTML     69K 
95: R80         Leases - Narrative (Details)                        HTML     35K 
96: R81         Leases - Supplemental Cash Flow Information         HTML     37K 
                (Details)                                                        
97: R82         Segments - Narrative (Details)                      HTML     41K 
98: R83         Segments - Operations and Assets for Operating      HTML    125K 
                Segments and Geographic Information (Details)                    
99: R84         Segments - Property, Plant and Equipment, Net by    HTML     36K 
                Jurisdiction (Details)                                           
100: R85         Fair Value Measurements - Financial Assets and      HTML     66K  
                Liabilities Measured at Fair Value on a Recurring                
                Basis (Details)                                                  
101: R86         Fair Value Measurements - Carrying Amount and       HTML     40K  
                Estimated Fair Value of Long-Term Debt (Details)                 
102: R87         Fair Value Measurements - Reconciliation of         HTML     35K  
                Beginning and Ending Balances of Level 3 Assets                  
                and Liabilities (Details)                                        
103: R88         Fair Value Measurements - Narrative (Details)       HTML     36K  
104: R89         Derivative Contracts - Summary of Fair Values and   HTML     42K  
                Presentation of Derivative Financial Instruments                 
                (Details)                                                        
105: R90         Derivative Contracts - Summary of the Losses and    HTML     37K  
                Gains Recorded for the Changes in Fair Values of                 
                Derivative Instruments (Details)                                 
106: R91         Selected Quarterly Financial Data (Unaudited) -     HTML     49K  
                Summary of Selected Quarterly Financial Data                     
                (Unaudited) (Details)                                            
107: R9999       Uncategorized Items - opk-20201231.htm              HTML     37K  
109: XML         IDEA XML File -- Filing Summary                      XML    198K  
15: XML         XBRL Instance -- opk-20201231_htm                    XML   4.10M 
108: EXCEL       IDEA Workbook of Financial Reports                  XLSX    173K  
11: EX-101.CAL  XBRL Calculations -- opk-20201231_cal                XML    356K 
12: EX-101.DEF  XBRL Definitions -- opk-20201231_def                 XML   1.29M 
13: EX-101.LAB  XBRL Labels -- opk-20201231_lab                      XML   2.87M 
14: EX-101.PRE  XBRL Presentations -- opk-20201231_pre               XML   1.76M 
10: EX-101.SCH  XBRL Schema -- opk-20201231                          XSD    261K 
110: JSON        XBRL Instance as JSON Data -- MetaLinks              625±   907K  
111: ZIP         XBRL Zipped Folder -- 0000944809-21-000015-xbrl      Zip    704K  


‘EX-101.CAL’   —   XBRL Calculations — opk-20201231_cal


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<link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FinanceLeaseLiabilityPaymentsDue_82d7d75c-947f-4b31-8aff-731124065821" xlink:to="loc_us-gaap_FinanceLeaseLiabilityPaymentsDueYearThree_50f37fb2-acf6-48ea-92fd-37c40de90ec8" xlink:type="arc"/>
<link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseLiabilityPaymentsDueYearFour_cfde08aa-60c8-4bc5-b60c-0a0bacf99c1d" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FinanceLeaseLiabilityPaymentsDueYearFour"/>
<link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FinanceLeaseLiabilityPaymentsDue_82d7d75c-947f-4b31-8aff-731124065821" xlink:to="loc_us-gaap_FinanceLeaseLiabilityPaymentsDueYearFour_cfde08aa-60c8-4bc5-b60c-0a0bacf99c1d" xlink:type="arc"/>
<link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseLiabilityPaymentsDueYearFive_0eac944b-0038-43c8-86ad-8142f164bc10" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FinanceLeaseLiabilityPaymentsDueYearFive"/>
<link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FinanceLeaseLiabilityPaymentsDue_82d7d75c-947f-4b31-8aff-731124065821" xlink:to="loc_us-gaap_FinanceLeaseLiabilityPaymentsDueYearFive_0eac944b-0038-43c8-86ad-8142f164bc10" xlink:type="arc"/>
<link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseLiabilityPaymentsDueAfterYearFive_7a9f591b-c960-436c-a118-d23047285e52" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FinanceLeaseLiabilityPaymentsDueAfterYearFive"/>
<link:calculationArc order="6" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FinanceLeaseLiabilityPaymentsDue_82d7d75c-947f-4b31-8aff-731124065821" xlink:to="loc_us-gaap_FinanceLeaseLiabilityPaymentsDueAfterYearFive_7a9f591b-c960-436c-a118-d23047285e52" xlink:type="arc"/>
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<link:roleRef roleURI="http://www.opko.com/role/LeasesNarrativeDetails" xlink:type="simple" xlink:href="opk-20201231.xsd#LeasesNarrativeDetails"/>
<link:calculationLink xlink:role="http://www.opko.com/role/LeasesNarrativeDetails" xlink:type="extended"/>
<link:roleRef roleURI="http://www.opko.com/role/LeasesSupplementalCashFlowInformationDetails" xlink:type="simple" xlink:href="opk-20201231.xsd#LeasesSupplementalCashFlowInformationDetails"/>
<link:calculationLink xlink:role="http://www.opko.com/role/LeasesSupplementalCashFlowInformationDetails" xlink:type="extended">
<link:loc xlink:type="locator" xlink:label="loc_opk_PaymentsForLeases_789af007-5482-46e3-ad2a-4cfe04ef27d7" xlink:href="opk-20201231.xsd#opk_PaymentsForLeases"/>
<link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeasePayments_0ee057d2-fd8c-4e09-a96f-250276f878eb" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeasePayments"/>
<link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_opk_PaymentsForLeases_789af007-5482-46e3-ad2a-4cfe04ef27d7" xlink:to="loc_us-gaap_OperatingLeasePayments_0ee057d2-fd8c-4e09-a96f-250276f878eb" xlink:type="arc"/>
<link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseInterestPaymentOnLiability_39ed681a-e2ac-41a9-a6f4-097392f50dc4" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FinanceLeaseInterestPaymentOnLiability"/>
<link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_opk_PaymentsForLeases_789af007-5482-46e3-ad2a-4cfe04ef27d7" xlink:to="loc_us-gaap_FinanceLeaseInterestPaymentOnLiability_39ed681a-e2ac-41a9-a6f4-097392f50dc4" xlink:type="arc"/>
<link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeasePrincipalPayments_7726cb4a-c0d6-4f26-8a87-101d6d5165c6" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FinanceLeasePrincipalPayments"/>
<link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_opk_PaymentsForLeases_789af007-5482-46e3-ad2a-4cfe04ef27d7" xlink:to="loc_us-gaap_FinanceLeasePrincipalPayments_7726cb4a-c0d6-4f26-8a87-101d6d5165c6" xlink:type="arc"/>
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<link:roleRef roleURI="http://www.opko.com/role/Segments" xlink:type="simple" xlink:href="opk-20201231.xsd#Segments"/>
<link:calculationLink xlink:role="http://www.opko.com/role/Segments" xlink:type="extended"/>
<link:roleRef roleURI="http://www.opko.com/role/SegmentsTables" xlink:type="simple" xlink:href="opk-20201231.xsd#SegmentsTables"/>
<link:calculationLink xlink:role="http://www.opko.com/role/SegmentsTables" xlink:type="extended"/>
<link:roleRef roleURI="http://www.opko.com/role/SegmentsNarrativeDetails" xlink:type="simple" xlink:href="opk-20201231.xsd#SegmentsNarrativeDetails"/>
<link:calculationLink xlink:role="http://www.opko.com/role/SegmentsNarrativeDetails" xlink:type="extended"/>
<link:roleRef roleURI="http://www.opko.com/role/SegmentsOperationsandAssetsforOperatingSegmentsandGeographicInformationDetails" xlink:type="simple" xlink:href="opk-20201231.xsd#SegmentsOperationsandAssetsforOperatingSegmentsandGeographicInformationDetails"/>
<link:calculationLink xlink:role="http://www.opko.com/role/SegmentsOperationsandAssetsforOperatingSegmentsandGeographicInformationDetails" xlink:type="extended"/>
<link:roleRef roleURI="http://www.opko.com/role/SegmentsPropertyPlantandEquipmentNetbyJurisdictionDetails" xlink:type="simple" xlink:href="opk-20201231.xsd#SegmentsPropertyPlantandEquipmentNetbyJurisdictionDetails"/>
<link:calculationLink xlink:role="http://www.opko.com/role/SegmentsPropertyPlantandEquipmentNetbyJurisdictionDetails" xlink:type="extended"/>
<link:roleRef roleURI="http://www.opko.com/role/FairValueMeasurements" xlink:type="simple" xlink:href="opk-20201231.xsd#FairValueMeasurements"/>
<link:calculationLink xlink:role="http://www.opko.com/role/FairValueMeasurements" xlink:type="extended"/>
<link:roleRef roleURI="http://www.opko.com/role/FairValueMeasurementsTables" xlink:type="simple" xlink:href="opk-20201231.xsd#FairValueMeasurementsTables"/>
<link:calculationLink xlink:role="http://www.opko.com/role/FairValueMeasurementsTables" xlink:type="extended"/>
<link:roleRef roleURI="http://www.opko.com/role/FairValueMeasurementsFinancialAssetsandLiabilitiesMeasuredatFairValueonaRecurringBasisDetails" xlink:type="simple" xlink:href="opk-20201231.xsd#FairValueMeasurementsFinancialAssetsandLiabilitiesMeasuredatFairValueonaRecurringBasisDetails"/>
<link:calculationLink xlink:role="http://www.opko.com/role/FairValueMeasurementsFinancialAssetsandLiabilitiesMeasuredatFairValueonaRecurringBasisDetails" xlink:type="extended">
<link:loc xlink:type="locator" xlink:label="loc_us-gaap_LiabilitiesFairValueDisclosure_e9b1ff41-bd27-4f10-bd70-baae466866a4" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LiabilitiesFairValueDisclosure"/>
<link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationContingentConsiderationLiability_884bc7aa-0aa6-4660-acaa-991380692f26" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_BusinessCombinationContingentConsiderationLiability"/>
<link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesFairValueDisclosure_e9b1ff41-bd27-4f10-bd70-baae466866a4" xlink:to="loc_us-gaap_BusinessCombinationContingentConsiderationLiability_884bc7aa-0aa6-4660-acaa-991380692f26" xlink:type="arc"/>
<link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeLiabilities_b1b3c108-1962-44a8-a274-0770b748f778" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DerivativeLiabilities"/>
<link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesFairValueDisclosure_e9b1ff41-bd27-4f10-bd70-baae466866a4" xlink:to="loc_us-gaap_DerivativeLiabilities_b1b3c108-1962-44a8-a274-0770b748f778" xlink:type="arc"/>
<link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetsFairValueDisclosure_290ed575-f712-4234-9138-484684ed0e20" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AssetsFairValueDisclosure"/>
<link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquitySecuritiesFvNi_a54ee772-40f3-4250-b6fe-aee7dd6e7253" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EquitySecuritiesFvNi"/>
<link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsFairValueDisclosure_290ed575-f712-4234-9138-484684ed0e20" xlink:to="loc_us-gaap_EquitySecuritiesFvNi_a54ee772-40f3-4250-b6fe-aee7dd6e7253" xlink:type="arc"/>
<link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeFairValueOfDerivativeAsset_9418f19a-0082-4477-a30b-0545bbace4c7" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DerivativeFairValueOfDerivativeAsset"/>
<link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsFairValueDisclosure_290ed575-f712-4234-9138-484684ed0e20" xlink:to="loc_us-gaap_DerivativeFairValueOfDerivativeAsset_9418f19a-0082-4477-a30b-0545bbace4c7" xlink:type="arc"/>
<link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeAssets_ff90edd0-e9d5-469e-bb3c-de7d0a91c032" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DerivativeAssets"/>
<link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsFairValueDisclosure_290ed575-f712-4234-9138-484684ed0e20" xlink:to="loc_us-gaap_DerivativeAssets_ff90edd0-e9d5-469e-bb3c-de7d0a91c032" xlink:type="arc"/>
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<link:roleRef roleURI="http://www.opko.com/role/FairValueMeasurementsCarryingAmountandEstimatedFairValueofLongTermDebtDetails" xlink:type="simple" xlink:href="opk-20201231.xsd#FairValueMeasurementsCarryingAmountandEstimatedFairValueofLongTermDebtDetails"/>
<link:calculationLink xlink:role="http://www.opko.com/role/FairValueMeasurementsCarryingAmountandEstimatedFairValueofLongTermDebtDetails" xlink:type="extended"/>
<link:roleRef roleURI="http://www.opko.com/role/FairValueMeasurementsReconciliationofBeginningandEndingBalancesofLevel3AssetsandLiabilitiesDetails" xlink:type="simple" xlink:href="opk-20201231.xsd#FairValueMeasurementsReconciliationofBeginningandEndingBalancesofLevel3AssetsandLiabilitiesDetails"/>
<link:calculationLink xlink:role="http://www.opko.com/role/FairValueMeasurementsReconciliationofBeginningandEndingBalancesofLevel3AssetsandLiabilitiesDetails" xlink:type="extended"/>
<link:roleRef roleURI="http://www.opko.com/role/FairValueMeasurementsNarrativeDetails" xlink:type="simple" xlink:href="opk-20201231.xsd#FairValueMeasurementsNarrativeDetails"/>
<link:calculationLink xlink:role="http://www.opko.com/role/FairValueMeasurementsNarrativeDetails" xlink:type="extended"/>
<link:roleRef roleURI="http://www.opko.com/role/DerivativeContracts" xlink:type="simple" xlink:href="opk-20201231.xsd#DerivativeContracts"/>
<link:calculationLink xlink:role="http://www.opko.com/role/DerivativeContracts" xlink:type="extended"/>
<link:roleRef roleURI="http://www.opko.com/role/DerivativeContractsTables" xlink:type="simple" xlink:href="opk-20201231.xsd#DerivativeContractsTables"/>
<link:calculationLink xlink:role="http://www.opko.com/role/DerivativeContractsTables" xlink:type="extended"/>
<link:roleRef roleURI="http://www.opko.com/role/DerivativeContractsSummaryofFairValuesandPresentationofDerivativeFinancialInstrumentsDetails" xlink:type="simple" xlink:href="opk-20201231.xsd#DerivativeContractsSummaryofFairValuesandPresentationofDerivativeFinancialInstrumentsDetails"/>
<link:calculationLink xlink:role="http://www.opko.com/role/DerivativeContractsSummaryofFairValuesandPresentationofDerivativeFinancialInstrumentsDetails" xlink:type="extended"/>
<link:roleRef roleURI="http://www.opko.com/role/DerivativeContractsSummaryoftheLossesandGainsRecordedfortheChangesinFairValuesofDerivativeInstrumentsDetails" xlink:type="simple" xlink:href="opk-20201231.xsd#DerivativeContractsSummaryoftheLossesandGainsRecordedfortheChangesinFairValuesofDerivativeInstrumentsDetails"/>
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<link:calculationLink xlink:role="http://www.opko.com/role/SelectedQuarterlyFinancialDataUnaudited" xlink:type="extended"/>
<link:roleRef roleURI="http://www.opko.com/role/SelectedQuarterlyFinancialDataUnauditedTables" xlink:type="simple" xlink:href="opk-20201231.xsd#SelectedQuarterlyFinancialDataUnauditedTables"/>
<link:calculationLink xlink:role="http://www.opko.com/role/SelectedQuarterlyFinancialDataUnauditedTables" xlink:type="extended"/>
<link:roleRef roleURI="http://www.opko.com/role/SelectedQuarterlyFinancialDataUnauditedSummaryofSelectedQuarterlyFinancialDataUnauditedDetails" xlink:type="simple" xlink:href="opk-20201231.xsd#SelectedQuarterlyFinancialDataUnauditedSummaryofSelectedQuarterlyFinancialDataUnauditedDetails"/>
<link:calculationLink xlink:role="http://www.opko.com/role/SelectedQuarterlyFinancialDataUnauditedSummaryofSelectedQuarterlyFinancialDataUnauditedDetails" xlink:type="extended"/>
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4 Subsequent Filings that Reference this Filing

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

 3/01/24  Opko Health, Inc.                 10-K       12/31/23  122:18M                                    RDG Filings/FA
 5/15/23  Opko Health, Inc.                 S-8         5/15/23    4:98K                                    RDG Filings/FA
 2/27/23  Opko Health, Inc.                 10-K       12/31/22  121:20M
 3/01/22  Opko Health, Inc.                 10-K       12/31/21  110:16M


46 Previous Filings that this Filing References

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

 7/31/20  Opko Health, Inc.                 10-Q        6/30/20   83:13M
 3/02/20  Opko Health, Inc.                 10-K       12/31/19  111:16M
11/05/19  Opko Health, Inc.                 10-Q        9/30/19   82:10M
10/29/19  Opko Health, Inc.                 8-K®:1,9   10/24/19   12:415K                                   Donnelley … Solutions/FA
 6/21/19  Opko Health, Inc.                 8-K:5,7,9   6/20/19    2:88K
 5/08/19  Opko Health, Inc.                 10-Q        3/31/19   82:9.6M
 3/01/19  Opko Health, Inc.                 10-K       12/31/18  112:17M
 2/07/19  Opko Health, Inc.                 8-K:1,2,3,9 2/04/19    7:1.1M                                   Donnelley … Solutions/FA
 8/07/18  Opko Health, Inc.                 10-Q        6/30/18   77:9.3M
 3/01/18  Opko Health, Inc.                 10-K       12/31/17  111:16M
11/08/17  Opko Health, Inc.                 10-Q        9/30/17   75:8.9M
10/12/17  Opko Health, Inc.                 8-K:1,9    10/12/17    2:34K                                    Donnelley … Solutions/FA
 3/23/17  Opko Health, Inc.                 8-K:1,2,9   3/17/17    2:52K                                    Donnelley … Solutions/FA
 8/08/16  Opko Health, Inc.                 10-Q        6/30/16   80:10M
 6/30/16  Opko Health, Inc.                 8-K:1,3,7,9 6/29/16    3:580K                                   Donnelley … Solutions/FA
 3/25/16  Opko Health, Inc.                 DEF 14A     5/05/16    1:498K                                   Donnelley … Solutions/FA
 2/29/16  Opko Health, Inc.                 10-K       12/31/15  116:17M
 8/05/15  Opko Health, Inc.                 10-Q        6/30/15   80:10M
 6/04/15  Opko Health, Inc.                 8-K:1,7,9   6/03/15    3:712K                                   Donnelley … Solutions/FA
 2/27/15  Opko Health, Inc.                 10-K       12/31/14  109:23M
11/12/13  Opko Health, Inc.                 10-Q        9/30/13   76:14M
 6/27/13  Opko Health, Inc.                 S-4                    6:3M                                     Donnelley … Solutions/FA
 5/10/13  Opko Health, Inc.                 10-Q        3/31/13   76:9.1M                                   Donnelley … Solutions/FA
 3/22/13  Opko Health, Inc.                 SC 13D                 2:350K Phio Pharmaceuticals Corp.        Donnelley … Solutions/FA
 3/18/13  Opko Health, Inc.                 10-K       12/31/12  111:15M                                    Donnelley … Solutions/FA
 2/05/13  Opko Health, Inc.                 8-K:1,2,3,8 1/30/13    3:751K                                   Donnelley … Solutions/FA
 1/29/13  Opko Health, Inc.                 8-K:1,2,3,8 1/23/13    4:331K                                   Donnelley … Solutions/FA
11/09/12  Opko Health, Inc.                 10-Q        9/30/12   60:6.7M                                   Donnelley … Solutions/FA
 5/10/12  Opko Health, Inc.                 10-Q        3/31/12   33:2.5M                                   Donnelley … Solutions/FA
 3/15/12  Opko Health, Inc.                 10-K       12/31/11   45:5.5M                                   Donnelley … Solutions/FA
11/09/11  Opko Health, Inc.                 10-Q        9/30/11   34:2.7M                                   Donnelley … Solutions/FA
 7/28/11  Opko Health, Inc.                 10-K/A     12/31/10    4:393K                                   Donnelley … Solutions/FA
 7/05/11  Opko Health, Inc.                 10-Q/A      3/31/11    4:164K                                   Donnelley … Solutions/FA
 5/10/11  Opko Health, Inc.                 10-Q        3/31/11    8:488K                                   Donnelley … Solutions/FA
 3/10/11  Opko Health, Inc.                 8-K:1,7,9   3/09/11    4:215K                                   Donnelley … Solutions/FA
 2/03/11  Opko Health, Inc.                 10-K/A     12/31/09    7:1M                                     Donnelley … Solutions/FA
 5/10/10  Opko Health, Inc.                 10-Q        3/31/10    6:396K                                   Donnelley … Solutions/FA
 3/17/10  Opko Health, Inc.                 10-K       12/31/09    9:1.1M                                   Donnelley … Solutions/FA
11/09/09  Opko Health, Inc.                 10-Q        9/30/09    7:373K                                   Donnelley … Solutions/FA
 9/24/09  Opko Health, Inc.                 8-K:1,3,5,8 9/18/09    6:2.7M                                   Donnelley … Solutions/FA
 8/07/09  Opko Health, Inc.                 10-Q        6/30/09    7:332K                                   Donnelley … Solutions/FA
 5/08/09  Opko Health, Inc.                 10-Q        3/31/09    7:237K                                   Bowne of Atlanta Inc./FA
11/12/08  Opko Health, Inc.                 10-Q        9/30/08    6:269K                                   Bowne of Atlanta Inc./FA
 8/08/08  Opko Health, Inc.                 10-Q        6/30/08    8:1M                                     Toppan Merrill/FA
 3/31/08  Opko Health, Inc.                 10-K       12/31/07   13:2.7M                                   Toppan Merrill/FA
 4/02/07  Opko Health, Inc.                 8-K:1,2,3,5 3/27/07   20:2M                                     Bowne of Atlanta Inc./FA
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