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 United States
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
_____________________
Form 10-K

(X) Annual Report Pursuant to Section 13 or 15(d) of
the Securities Exchange Act of 1934.
For the fiscal year ended December 31, 2004
or
( ) Transition Report Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934.
For the transition period from ______ to ______

Commission File Number 33-35938
PAINEWEBBER R&D PARTNERS III, L.P.
(Exact name of registrant as specified in its charter)

Delaware
13-3437420
(State or other jurisdiction of
(I.R.S. Employer
incorporation or organization)
Identification No.)
   
1285 Avenue of the Americas, New York, New York
10019
(Address of principal executive offices)
(Zip code)
Registrant’s telephone number, including area code: (212) 713-2000 
_____________________
 
Securities registered pursuant to Section 12(b) of the Act:
 
 
Name of each exchange on
Title of each class
Which registered
None
None
 
Securities registered pursuant to Section 12(g) of the Act:
Limited Partnership Units
 
No voting stock has been issued by the Registrant. Neither a public nor other market exists for the Units, and no such market is expected to develop, therefore there was no quoted market price for the 50,000 Units.
 
Indicate by check mark whether the Registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes    X     No         
 
Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is not contained herein, and will not be contained, to the best of the Registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K (X).

Indicate by check mark whether the Registrant is an accelerated filer Yes o No x
 
 


SPECIAL NOTE REGARDING
FORWARD LOOKING STATEMENTS

The Private Securities Litigation Reform Act of 1995 provides a “safe harbor” for forward-looking statements. Except for the historical information contained herein, the matters discussed herein are forward-looking statements. Such forward-looking statements involve known and unknown risks, uncertainties and other factors that may cause the actual results, performance, actions or achievements of the Partnership or industry results to be materially different from any future results, performance, actions or achievements expressed or implied by such forward-looking statements. Such factors include, among others, the following: general economic and business conditions; fluctuations in the value of securities for which only a limited, or no, public market exists; dependence on the development of new technologies; dependence on timely development and introduction of new and competitively priced products; the need for regulatory approvals; the Sponsor Companies having insufficient funds to commercialize products to their maximum potential; the restructuring of Sponsor Companies; the dependence of the Partnership on the skills of certain scientific personnel; and the dependence of the Partnership on the General Partner.
 

 

PART I
 

Item 1.
 
Business.
PaineWebber R&D Partners III, L.P. (the “Partnership” or “Registrant”) is a Delaware limited partnership that commenced operations on June 3, 1991, with a total of $43.1 million available for investment. Paine Webber Development Corporation (“PWDC” or “General Partner”), an indirect, wholly-owned subsidiary of UBS Americas Inc. (“UBS Americas”), is the general partner and manager of the Partnership. The principal objective of the Partnership has been to provide long-term capital appreciation to investors through investing in the development and commercialization of new products (the “Projects”) with technology and biotechnology companies (“Sponsor Companies”), which have been expected to address significant market opportunities. The Partnership will terminate on December 31, 2015, unless its term is extended or reduced by the General Partner.
 
As of December 31, 2004, the Partnership had an ongoing Project with Cephalon, Inc. (See Note 5 of the “Notes to Financial Statements” included in this filing on Form 10-K.) In addition, as of December 31, 2004, the Partnership owned marketable securities as described in Note 3 of the “Notes to Financial Statements” included in this filing on Form 10-K.
 
It is the intention of the General Partner to liquidate the Partnership’s remaining investments in a manner that preserves value for the Partners (hereinafter defined), while minimizing associated expenses. However, the Partnership’s remaining Project is illiquid with uncertain prospects. The General Partner continues to consider ways in which it can terminate the Partnership while maintaining the Partners’ rights to any future revenues that may accrue from that Project.
 
Partnership Management
 
The Partnership has contracted with the General Partner, pursuant to a management agreement (the “Management Contract”), responsibility for management and administrative services necessary for the operation of the Partnership for which it is entitled to receive an annual management fee. As of January 1, 1997, the General Partner ceased to charge a management fee for services rendered to the Partnership.
 

 
(Item 1 Continued)

Distributions

The following table sets forth the proportion of each distribution to be received by limited partners of the Partnership (the “Limited Partners”) and the General Partner (collectively the “Partners”). All distributions to the Limited Partners have been made pro rata in accordance with their individual capital contributions.

   
Limited
Partners
 
General
Partner
I.
 
Until the value of the aggregate distributions for each limited partnership unit (“Unit”) equals $1,000 plus simple interest on such amount accrued at 5% per annum (“Contribution Payout”). Contribution Payout as of December 31, 2004 is $1,675 per Unit
99%
 
1%
II.
After Contribution Payout and until the value of the aggregate distributions for each Unit equals $5,000 (“Final Payout”)
80%
 
20%
III.
After Final Payout
75%
 
25%
 
 
During the year ended December 31, 2000, the Partnership made a cash distribution which resulted in aggregate distributions per Unit to reach Contribution Payout. As a result, the General Partner will be allocated 20% of future cash distributions until Final Payout. No cash or security distributions were remitted by the Partnership during the year ended December 31, 2004. As of this date, the Partnership has made cash and security distributions, as valued on the dates of distribution, since inception of $1,483 and $98 per Unit, respectively.
 
Profit and Loss Allocation
 
Profits and losses of the Partnership are allocated as follows: (i) until cumulative profits and losses for each Unit equals Contribution Payout, 99% to Limited Partners and 1% to the General Partner, (ii) after Contribution Payout and until cumulative profits and losses for each Unit equals Final Payout, 80% to Limited Partners and 20% to the General Partner, and (iii) after Final Payout, 75% to Limited Partners and 25% to the General Partner. As of December 31, 2004, the cumulative profits of the Partnership were $789 per Unit.
 
Other
 
At December 31, 2004, the Partnership had no employees, and PWDC had no employees other than its executive officers (see Item 10. Directors and Executive Officers of the Registrant). The Partnership is engaged in one primary business segment, the management of investments in technology and biotechnology products and companies.
 
Item 2.
 
Properties.
The Partnership does not own or lease any office, manufacturing or laboratory facilities.

Item 3.
 
Legal Proceedings.
 
None.

Item 4.
 
Submission of Matters to a Vote of Security Holders.
 
None.
 

 
PART II
 
Item 5.
 
Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities.
 
There is no existing public market for the Units, and no such market is expected to develop. Units are transferable subject to certain restrictions as set forth in the Partnership Agreement and applicable securities laws. As of December 31, 2004, there were 4,531 Limited Partners. The Partnership purchased none of its limited partnership Units during the year ended December 31, 2004.
 
The Partnership distributes to the Partners, when available, the net proceeds from royalty distributions, net proceeds from dispositions of portfolio securities and any other cash in excess of amounts that are necessary for the operation of the Partnership’s business. During the years ended December 31, 2004, 2003 and 2002, the Partnership made no distributions to the Partners.
 
Item 6.
 
Selected Financial Data.
 
See the “Selected Financial Data” on Page F-2 included in this filing on Form 10-K.
 
Item 7.
 
Management’s Discussion and Analysis of Financial Condition and Results of Operations.
 
Liquidity and Capital Resources
 
Partners’ capital of $2.5 million at December 31, 2003, decreased to $2.0 million at December 31, 2004, resulting from the Partnership’s recognition of a net loss of $0.5 million (as discussed in Results of Operations below).
 
The Partnership’s funds are invested in marketable securities until cash is needed to pay for the ongoing management and administrative expenses of the Partnership or for distribution to the Partners. Liquid assets decreased from $2.5 million at December 31, 2003 to $2.1 million at December 31, 2004. The decrease of $0.4 million resulted primarily from the sale of marketable securities during 2004. On March 1, 2004, the Board of Directors of the General Partner consented that the Partnership sell at the then prevailing market price at the end of each calendar quarter, as many shares of marketable securities required to pay the Partnership’s operating expenses for which no other funds are available to the Partnership.
 
Results of Operations
 
Year ended December 31, 2004 compared to the year ended December 31, 2003:

Net loss for the year ended December 31, 2004 was $0.5 million as compared to net income for the year ended December 31, 2003 of $0.6 million. The unfavorable variance of $1.1 million resulted primarily from an unfavorable change in unrealized depreciation of marketable securities.

Net revenues for the years ended December 31, 2004 and 2003 were $(0.2) million and $0.9 million, respectively, comprised primarily of unrealized appreciation (depreciation) of marketable securities. At December 31, 2004, the Partnership’s investment in 0.026 million shares of Genzyme General Division (“GENZ”) had a market value of $1.5 million ($58.07 per share) as compared to a market value of $1.3 million ($49.29 per share) as of December 31, 2003. The Partnership recognized unrealized appreciation of $0.2 million for the year ended December 31, 2004. During 2004, the Partnership sold 0.093 shares of Repligen Corporation (“Repligen”). The market value of the remaining investment in Repligen of 0.192 shares as of December 31, 2004 was $0.54 million ($2.88 per share) as compared to $0.84 million ($4.37 per share) as of December 31, 2003. The Partnership recognized unrealized depreciation of $0.4 million for the year ended December 31, 2004, which includes the change in unrealized appreciation previously recorded of $0.1 million related to the sale of the Repligen shares. The market value of the Partnership’s investment of 0.286 million shares of Repligen as of December 31, 2003 and 2002 was $1.3 million ($4.37 per share) and $0.9 million ($3.04 per share), respectively. The Partnership recognized unrealized appreciation of $0.4 million for the year ended December 31, 2003. During the year ended December 31, 2003, in accordance with Genzyme Corporation’s decision to eliminate its tracking stock structure and pursuant to its Restated Articles of Organization, each share of Genzyme Molecular Oncology (“GMO”) common stock was converted to 0.05653 shares of GENZ common stock. The Partnership’s investment of 0.461 million shares of GMO was converted to 0.026 million shares of GENZ. As of December 31, 2003, the market value of the Partnership’s investment in Genzyme Corporation was $1.3 million as compared to $0.8 million as of December 31, 2002. The Partnership recognized unrealized appreciation of $0.5 million for the year ended December 31, 2003.
 

 
(Item 7 Continued)
 
There were no material variances in expenses for the year ended December 31, 2004 as compared to this same period in 2003.
 
Year ended December 31, 2003 compared to the year ended December 31, 2002:

Net income (loss) for the years ended December 31, 2003 and 2002 was $0.6 million and $(2.9) million, respectively. The increase of $3.5 million resulted from an increase in revenues of $3.6 million offset by an increase in expenses of $0.1 million.

Net revenues which consisted primarily of unrealized appreciation (depreciation) of marketable securities were $(2.7) million for the year ended December 31, 2002 as compared to $0.9 million for the year ended December 31, 2003 (refer to the year ended December 31, 2004 compared to the year ended December 31, 2003). At December 31, 2002, the Partnership’s investments of 0.461 million shares of GMO and 0.286 million shares of Repligen had a market value of $0.8 million ($1.75 per share) and $0.9 million ($3.04 per share), respectively. The market value of GMO and Repligen as of December 31, 2001 was $3.7 million ($8.00 per share) and $0.7 million ($2.43 per share), respectively. The Partnership recognized total net unrealized depreciation on these investments of $2.7 million for the year ended December 31, 2002.

Expenses increased by $0.1 million from December 31, 2002 to December 31, 2003 resulting primarily from an increase in legal expenses. The Partnership incurred additional legal expenses for the year ended December 31, 2003, in connection with the dissolution of its interest in Alkermes Clinical Partners, L.P.
 

 
(Item 7 Continued)

Critical Accounting Policies

The General Partner makes judgments in valuing its investments in product development projects. (See Note 5 of the “Notes to Financial Statements” included in this filing on Form 10-K.) The General Partner’s judgment involves estimating the prospect of the Projects producing a commercially viable product. These estimates are based on the General Partner’s experience in evaluating similar investments, publicly available information from the Sponsor Companies and other sources the General Partner considers reliable. Based on these estimates, as of December 31, 2004, the Partnership is carrying its investment in the remaining product development project at zero.
 
Item 7A. Quantitative and Qualitative Disclosures about Market Risks.

The Partnership’s non-cash assets subject to market risk consist of 26,065 shares of GENZ and 192,300 shares of Repligen. The Partnership acquired these shares in connection with its investments in Projects. The Partnership holds these shares until cash is needed for the payment of Partnership expenses or to make cash distributions to the Partners.

The carrying values of marketable securities subject to equity price risks are based on quoted market prices as of the dates of the Statements of Financial Condition. Market prices are subject to fluctuation and, consequently, the amount realized in the subsequent sale may significantly differ from the reported market value. Fluctuation in the market price of a security may result from perceived changes in the underlying economic characteristics of the issuer, the relative price of alternative investments and general market conditions. Furthermore, amounts realized in the sale of a particular security may be affected by the relative quantity of the security being sold.

The table below summarizes the Partnership’s equity price risks as of December 31, 2004 and 2003 and shows the effects of a hypothetical 30% increase and a 30% decrease in market prices as of those dates. The selected hypothetical change does not reflect what could be considered the best or worst case scenarios. Indeed, results could be far worse due to the nature of the equity markets.

   
 
 
 
Market Value
 
 
 
Hypothetical
Price Change
 
Estimated
Market Value After Hypothetical
Change in Price    
 
Estimated
Partners’ Capital After Hypothetical Change in Price
 
As of December 31, 2004
 
$
2,067,430
   
30% increase
30% decrease
 
$
$
2,687,659
1,447,201
 
$
$
2,607,906
1,367,448
 
As of December 31, 2003
 
$
2,533,265
   
30% increase
30% decrease
 
$
$
3,293,245
1,773,286
 
$
$
3,199,533
1,679,574
 
 

 
 
Item 8.
 
Financial Statements and Supplementary Data.
 
The information in response to this item may be found under the following captions included in this filing on Form 10-K:
 
Report of Independent Registered Public Accounting Firm (Page F-4)
Statements of Financial Condition (Page F-5)
Statements of Operations (Page F-6)
Statements of Changes in Partners’ Capital (Deficit) (Page F-6)
Statements of Cash Flows (Page F-7)
Notes to Financial Statements (Pages F-8 to F-12)
 
Item 9.
 
Changes in and Disagreements with Accountants on Accounting and Financial Disclosure.
 
   None.
 
Item 9A.
 
Changes in and Disagreements with Accountants on Accounting and Financial Disclosure.
 
(a) Evaluation of Disclosure Controls and Procedures. The President and Principal Financial Officer of the General Partner, after evaluating the effectiveness of the Partnership’s disclosure controls and procedures (as defined in the Securities Exchange Act of 1934 Rules 13(a)-15(e) and 15(d)-15(e) as of a date within 90 days of the filing date of this Annual Report on Form 10-K (the “Evaluation Date”)), have concluded that as of the Evaluation Date, the Partnership’s disclosure controls and procedures were adequate and effective to ensure that material information relating to the Partnership would be made known to them by others within the General Partner, or its affiliates particularly during the period in which this Annual Report on Form 10-K was being prepared.
 
(b) Changes in Internal Controls. There were no significant changes in the Partnership’s internal controls or in other factors that could significantly affect the Partnership’s internal controls subsequent to the date of their evaluation, nor any significant deficiencies or material weaknesses in such internal controls requiring corrective actions. As a result, no corrective actions were taken.

 

 
PART III
 
 
Item 10.
 
Directors and Executive Officers of the Registrant.
 
The Registrant has no directors or executive officers. The Registrant is managed by PWDC, which is the General Partner of the Partnership.
 
Pursuant to the Management Contract, the General Partner is responsible for the management and administrative services necessary for the operation of the Partnership. The following table sets forth certain information with respect to the persons who are directors and executive officers of the General Partner as of December 31, 2004:
 

Name
 
Age
 
Position and Date Appointed
 
Directors
         
Robert J. Chersi
   
43
   
Director since March 2001
 
Stephen R. Dyer
   
45
   
Director since April 1999
 
Rosemarie Albergo
   
47
   
Director since December 2003
 
               
Executive Officers
             
Stephen R. Dyer
   
45
   
President since March 2001
 
Robert J. Chersi
   
43
   
Vice President since March 2001
 
Rosemarie Albergo
   
47
   
Treasurer since March 2001
 
Geraldine L. Banyai
   
63
   
Secretary since June 1999
 
 
The directors have a one-year term of office. The officers are elected by a majority of the directors and hold office until their successors are chosen by the directors.
 

 
(Item 10 Continued) 
 
Directors
 
Robert J. Chersi is the Executive Vice President and Chief Financial Officer of UBS Financial Services Inc. (“UBS FS”) (formerly, UBS PaineWebber Inc.). He served most recently (prior to the UBS AG merger) as Senior Vice President and Controller of UBS FS. Mr. Chersi joined UBS FS in 1995 following the Kidder, Peabody & Co. Incorporated (“Kidder”) acquisition. Previous to his employment with Kidder, Mr. Chersi worked for the accounting firm KPMG Peat Marwick from 1983-1988 serving banking and brokerage industry clients. Mr. Chersi is a Certified Public Accountant and earned a Bachelor of Business Administration in Accounting from Pace University where he graduated summa cum laude in 1983.
 
Stephen R. Dyer is a Senior Vice President of UBS FS. Prior to joining UBS FS in 1988, Mr. Dyer had been employed at L.F. Rothschild & Co., Incorporated and Thomson McKinnon Securities, Inc. He received his Bachelor of Science degree from Boston College and a Masters of Business Administration from Indiana University. Mr. Dyer is a Certified Public Accountant.
 
Rosemarie Albergo is a First Vice President of UBS FS. Prior to joining UBS FS in 1983, Ms. Albergo was employed at KPMG Peat Marwick. She received her Bachelor of Business Administration degree from Pace University and is a Certified Public Accountant.
 
Executive Officers
 
Stephen R Dyer, President, see “Directors” above.
 
Robert J. Chersi, Vice-President, see “Directors” above.
 
Rosemarie Albergo, Treasurer, see “Directors” above.
 
Geraldine L. Banyai, Secretary, joined UBS FS in June 1993 as Assistant Secretary of UBS FS and was elected Secretary in March, 1999. Ms. Banyai was elected Divisional Vice President in April 1996 and Corporate Vice President in April 1997. In November 1996, Ms. Banyai was elected Assistant Secretary of UBS Americas. Prior to joining UBS FS, Ms. Banyai was employed by the Philadelphia Savings Fund Society (“PSFS”) in Philadelphia for 35 years and served as Vice President and Corporate Secretary of PSFS and 28 of its subsidiaries.
 
Code of Ethics
 
Neither the General Partner nor the Partnership has adopted a code of ethics with respect to the General Partner’s officers and directors. A code of ethics has not been adopted because the General Partner believes that such a policy is not required for the protection of the Limited Partners because the Partnership does not engage in any substantial business activities, the Partnership intends to terminate, and all the General Partner’s officers and directors are officers and employees of UBS Americas or its affiliates. As such, they are obligated to conduct all their business activities, including those on behalf of the Partnership, in a fair, honest and ethical fashion.
 

 
 
Item 11.
 
Executive Compensation.
 
No compensation was paid directly to executive officers of PWDC by the Registrant. PWDC serves as General Partner for the Registrant, and pursuant to a Management Contract, is entitled to receive an annual management fee for management and administrative services provided to the Partnership. As of January 1, 1997, the General Partner elected to discontinue the management fee charged to the Partnership. See the section entitled “Related Party Transactions” under the caption “Notes to Financial Statements” on pages F-8 through F-12 included in this filing on Form 10-K.
 
Item 12.
 
Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters.
 
There are no investors known to the Partnership to be beneficial owners at March 1, 2005 of more than five percent of the Registrant’s Units. No member of management of PWDC had any beneficial interest in the Registrant’s Units.
 
 
Item 13.
 
Certain Relationships and Related Transactions.
 
Information in response to this item may be found in the section entitled “Related Party Transactions” under the caption “Notes to Financial Statements” on pages F-8 through F-12 included in this filing on Form 10-K.