Inverness Medical Innovations Announces Third Quarter 20...(5.3 million charged to selling general a...),Health

(e) Write-off in the amount of $0.7 million and $2.0 million during the nine months ended September 30, 2009 and 2008, respectively, relating to inventory write-ups recorded in connection with the acquisitions of Concateno plc during the third quarter of 2009 and BBI Holdings Plc. during the first quarter of 2008, respectively.

(f) Acquisition-related costs in the amount of $11.5 million recorded in connection with the adoption of ASC 805, Business Combinations, on January 1, 2009.

(g) A $2.9 million net realized foreign currency gain and a $1.7 million net realized foreign currency loss during the nine months ended September 30, 2009 and 2008, respectively, associated with restricted cash established in connection with the acquisitions of Concanteno plc during the third quarter of 2009 and BBI Holdings Plc during the first quarter of 2008, respectively.

(h) A $3.4 million gain associated with management's decision to dispose of our Diamics, Inc. operations.

(i) A $1.9 million compensation-related charge recorded in connection with the acquisition of Concateno plc.

(j) A $0.3 million loss recorded in connection with the deferred payment of a portion of the ACON Second Territory Business purchase price consideration to be paid with our common stock.

(k) Tax effect on adjustments as discussed above in notes (b), (c), (d), (e) (f), (g), (h), (i) and (j).

(l) For the nine months ended September 30, 2008, potential dilutive shares were not used in the calculation of diluted net loss per common share under GAAP because inclusion thereof would be antidilutive.

(m) Included in the weighted average diluted common shares for the calculation of net income per common share for the nine months ended September 30, 2009, on an adjusted cash basis, are dilutive shares consisting of 1,428,000 c
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