(10) Gain (Loss) on Settlement of Contingent Consideration Payable In connection with the July 2012 acquisition of Fundsolve, the sellers of Fundsolve were to receive an aggregate of 1 % of the issued equity capital of the Company upon (i) the IPO or admission to trading on any stock exchange of the Company or (ii) January 1, 2014. The Company recorded a contingent consideration payable in the amount of $ 1,690,000 representing the fair value of Fundsolve s assets and liabilities on the acquisition date. At December 31, 2012, the contingent consideration payable was remeasured and, as a result, the Company recorded an unrealized gain of $ 129,000 in the accompanying consolidated statements of operations and comprehensive loss for the period from April 24, 2012 to December 31, 2012. Upon the IPO, the Company issued 245,632 common shares, valued at $ 2,210,688 , to the sellers of Fundsolve as satisfaction of the contingent consideration payable and, as a result, recorded a realized loss of $ 649,688 in the accompanying consolidated statements of operations and comprehensive loss for the year ended December 31, 2013. Upon the acquisition of Liquid Partners, LLC, the Company recorded an obligation to the former members of Centurion in the amount of $ 8,331,000 for the future obligation payable upon IPO and $ 1,969,000 of contingent common shares payable, resulting in an aggregate liability of $ 10,300,000 . On July 21, 2012, the acquisition agreement was amended to accelerate the share issuance contemplated in the original agreement. As a result, the Company issued 951,432 shares of common stock, equivalent to 7.60 % of its aggregate issued and outstanding common stock at such date, to the selling members of Centurion for the purchase price and eliminated all prior purchase price measurements and the contingent consideration. The Company determined the fair value of the 951,432 common shares issued to be $ 8,775,000 . As a result of this amendment, the Company eliminated the prior liabilities due to the selling membe