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Boston Scientific Announces Results for First Quarter Ended March 31, 2008
Date:4/21/2008

or excluding each

of these individual items:

-- Acquisition-related charges -- These adjustments primarily consist of

purchased research and development, integration costs associated with

the Company's acquisition of Guidant, and a fair value adjustment

related to the sharing of proceeds feature of the Abbott stock

purchase. Purchased research and development is a highly variable

charge based on valuation assumptions. Management removes the impact of

purchased research and development from the Company's operating results

to assist in assessing the Company's operating performance and cash

generated from operations. The integration costs associated with the

Company's acquisition of Guidant do not reflect expected on-going

future operating expenses. The fair value adjustment related to the

sharing of proceeds feature of the Abbott stock purchase is a non-cash

adjustment and is not indicative of the Company's on-going operations.

Accordingly, management excluded these charges for purposes of

calculating these non-GAAP measures to facilitate an evaluation of the

Company's current operating performance and a comparison to the

Company's past operating performance.

-- Gain on divestitures -- These gains are not indicative of future

operating performance and are not used by management to assess

operating performance. Accordingly, management excluded these amounts

for purposes of calculating these non-GAAP measures to facilitate an

evaluation of the Company's current operating performance and a

comparison to the Company's past operating performance.

-- Restructuring-related charges -- These adjustments primarily represent

employee-related termination benefits, asset write-downs and other

costs associated with the Company's restructuring initiati
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SOURCE Boston Scientific Corporation
Copyright©2008 PR Newswire.
All rights reserved

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