Item 2.02. Results of Operations and Financial Condition.

The registrant's press release dated January 22, 2013, regarding its financial results for the periods ended December 31, 2012, including consolidated financial statements for the periods ended December 31, 2012, is Attachment I of this Form 8-K. Attachment II are the slides for IBM's Chief Financial Officer Mark Loughridge's fourth quarter earnings presentation on January 22, 2013, as well as certain reconciliation and other information ("Non-GAAP Supplemental Materials") for information in Attachment I (press release), Attachment II (slides) and in Mr. Loughridge's presentation. All of the information in Attachment I and II is hereby filed.

IBM's web site (www.ibm.com) contains a significant amount of information about IBM, including financial and other information for investors (www.ibm.com/investor/). IBM encourages investors to visit its various web sites from time to time, as information is updated and new information is posted.

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