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Boston Scientific Announces Results for Third Quarter Ended September 30, 2009
Date:10/19/2009

igh) GAAP results $0.43 $0.48 Estimated intangible asset impairment charges 0.01 0.01 Estimated acquisition-related net credits (0.11) (0.11) Estimated restructuring-related charges 0.07 0.06 Estimated litigation-related net charges 0.13 0.13 Estimated discrete tax items (0.05) (0.05) Estimated amortization expense 0.27 0.27 Adjusted results $0.75 $0.79 An explanation of the Company's use of these non-GAAP measures is provided at the end of this document.

Use of Non-GAAP Financial Measures

To supplement Boston Scientific's condensed consolidated financial statements presented on a GAAP basis; the Company discloses certain non-GAAP measures that exclude certain amounts, including non-GAAP net income, non-GAAP net income per share, and regional and divisional revenue growth rates that exclude the impact of foreign exchange. These non-GAAP measures are not in accordance with, or an alternative for, generally accepted accounting principles in the United States.

The GAAP measure most comparable to non-GAAP net income is GAAP net income and the GAAP measure most comparable to non-GAAP net income per share is GAAP net income per share. Reconciliations of each of these non-GAAP financial measures to the corresponding GAAP measure are included in the accompanying schedules.

To calculate regional and divisional revenue growth rates that exclude the impact of foreign exchange, the Company converts actual current-period net sales from local currency to U.S. dollars using constant foreign exchange rates. The GAAP measure most comparable to this non-GAAP measure is growth rate percentages based on GAAP revenue. A reconciliation of this non-GAAP financial measure to t
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SOURCE Boston Scientific Corporation
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