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Boston Scientific Announces Results for Third Quarter Ended September 30, 2008
Date:10/21/2008

p> of two payments the Company expects to receive as a result of Guidant's

sale of its vascular intervention and endovascular solutions businesses

to Abbott and are not indicative of future operating results. 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 and gains 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

severance, employee-related retention incentives, asset write-offs and

accelerated depreciation and other costs associated with the Company's

restructuring initiatives. These expenses are not indicative of the

Company's on-going operating performance and are excluded by management

in assessing the Company's operating performance, and are also excluded

from the Company's operating segments' measures of profit and loss used

for making operating decisions and assessing performance. Accordingly,

management excluded these charges for purposes of calculating these

non-GAAP measures to facilitate an evaluation of the Company's curren
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SOURCE Boston Scientific Corporation
Copyright©2008 PR Newswire.
All rights reserved

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