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Related Party	9 Months Ended
Sep. 30, 2011
Related Party	2. Related Party Based on its stock ownership in the Company, MD Anderson Cancer Center meets the criteria to be deemed a related party of Bio-Path Holdings. In the third quarter ending September 30, 2011, MD Anderson received $25,000 in cash from the Company for patent expenses previously accrued and related to the Company’s Technology License, plus an additional $50,000 in expense was accrued for R&D related clinical trial expense. As of September 30, 2011, the Company had accrued expenses due to the related party totaling $150,000, comprised of $50,000 in accrued license payments related to the Company’s Technology License and $100,000 in accrued R&D related expense for the clinical trial. See Note 6.

Related Party

9 Months Ended

Sep. 30, 2011

2. Related Party

Based on its stock ownership in the Company, MD Anderson Cancer Center meets the criteria to be deemed a related party of Bio-Path Holdings. In the third quarter ending September 30, 2011, MD Anderson received $25,000 in cash from the Company for patent expenses previously accrued and related to the Company’s Technology License, plus an additional $50,000 in expense was accrued for R&D related clinical trial expense. As of September 30, 2011, the Company had accrued expenses due to the related party totaling $150,000, comprised of $50,000 in accrued license payments related to the Company’s Technology License and $100,000 in accrued R&D related expense for the clinical trial. See Note 6.

- Definition

The entire disclosure for related party transactions, including the nature of the relationship(s), a description of the transactions, the amount of the transactions, the effects of any change in the method of establishing the terms of the transaction from the previous period, stated interest rate, expiration date, terms and manner of settlement per the agreement with the related party, and amounts due to or from related parties. If the entity and one or more other entities are under common ownership or management control and this control affects the operating results or financial position, disclosure includes the nature of the control relationship even if there are no transactions between the entities. Disclosure may also include the aggregate amount of current and deferred tax expense for each statement of earnings presented where the entity is a member of a group that files a consolidated tax return, the amount of any tax related balances due to or from affiliates as of the date of each statement of financial position presented, the principal provisions of the method by which the consolidated amount of current and deferred tax expense is allocated to the members of the group and the nature and effect of any changes in that method. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

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+ Details