SEC Info - Opko Health, Inc. - ‘10-K’ for 12/31/20

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Opko Health, Inc. – ‘10-K’ for 12/31/20 – ‘EX-31.2’

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

Previous ‘10-K’: ‘10-K’ on 3/2/20 for 12/31/19 · Next: ‘10-K’ on 3/1/22 for 12/31/21 · Latest: ‘10-K’ on 3/1/24 for 12/31/23 · 50 References:

  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-31.2’ — Certification — §302 – SOA’02

This Exhibit is an HTML Document rendered as filed. [ Alternative Formats ]

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Document

Exhibit 31.2

CERTIFICATIONS

I, Adam Logal, certify that:

(1)I have reviewed this Annual Report on Form 10-K of OPKO Health, Inc.;

(2)Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

(3)Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

(4)The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a)Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b)Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c)Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d)Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

(5)The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

(a)All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

(b)Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.


Date: February 18, 2021			/s/ *Adam Logal*
			Adam Logal
			Senior Vice President, Chief Financial Officer, Chief Accounting Officer and Treasurer

Dates Referenced Herein and Documents Incorporated by Reference

This ‘10-K’ Filing	Date	Other Filings

Filed on:	2/18/21	8-K
For Period end:	12/31/20
		List all Filings

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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Filing Submission 0000944809-21-000015 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)