Subsequent Events	3 Months Ended
Mar. 31, 2020
Subsequent Events
Subsequent Events	9. Subsequent Events On April 12, 2020, Innoviva and Entasis Therapeutics Holdings Inc. (“Entasis”), a clinical-stage biotechnology company focused on the discovery and development of novel antibacterial products, entered into a securities purchase agreement pursuant to which Innoviva will purchase up to approximately $35.0 million in Entasis common stock and warrants upon satisfaction of certain closing conditions. This transaction is expected to occur in two tranches during the second quarter of 2020. Innoviva will be entitled to appoint two directors to serve on Entasis's Board of Directors for so long as Innoviva and its affiliates hold at least 15% of the outstanding shares of Entasis’ common stock on a fully-diluted basis, or one director for so long as Innoviva and its affiliates hold at least 8% of the outstanding shares of Entasis’ common stock on a fully-diluted basis.

The entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 855
-URI http://asc.fasb.org/topic&trid=2122774

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