I think the answer to your question is in the report you quoted (shown below for reference). Of the $59.3m raised, MSB stated that $21m was currently (at the time) intended to support commercial manufacturing requirements for Tier 1 and Tier 2 product candidates
Key words are: "currently intend to" and "including but not limited to". Specifically I would say that the funds were mainly used to expand the scale of existing manufacturing facilities in partnership with Lonza with some put into development of future manufacturing processes however these processes have not been finalized yet. I have highlighted below to assist; yellow = achieved/completed; and red = not yet achieved/ currently in development.
http://investorsmedia.mesoblast.com/node/9851/html
Ann: Novartis and Mesoblast Remestemcel-L Collaboration, page-583
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