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ABT > SEC Filings for ABT > Form 8-K on 18-Jul-2012All Recent SEC Filings

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Form 8-K for ABBOTT LABORATORIES


18-Jul-2012

Results of Operations and Financial Condition, Financial Statements and Exhib


Item 2.02 Results of Operations and Financial Condition

On July 18, 2012, Abbott Laboratories announced its results of operations for the second quarter 2012.

Furnished as Exhibit 99.1, and incorporated herein by reference, is the news release issued by Abbott announcing those results. In that news release, Abbott uses various non-GAAP financial measures including, among others: net earnings excluding specified items and diluted earnings per common share excluding specified items. These non-GAAP financial measures adjust for factors that are unusual or unpredictable, such as acquisition-related costs, separation costs, a milestone payment, litigation reserves, acquired in-process research and development, restructuring and integration charges, cost reduction initiatives, the impairment of an R&D intangible asset, and the effect of the change in the calendar year-end for international operations. Abbott's management believes the presentation of these non-GAAP financial measures provides useful information to investors regarding Abbott's results of operations as these non-GAAP financial measures allow investors to better evaluate ongoing business performance. Abbott's management also uses these non-GAAP financial measures internally to monitor performance of the businesses. Abbott, however, cautions investors to consider these non-GAAP financial measures in addition to, and not as a substitute for, financial measures prepared in accordance with GAAP.



Item 9.01 Financial Statements and Exhibits

          Exhibit No.                               Exhibit

          99.1           Press Release, dated July 18, 2012 (furnished pursuant to
                         Item 2.02).


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