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ABT > SEC Filings for ABT > Form 8-K on 22-Jan-2014All Recent SEC Filings

Show all filings for ABBOTT LABORATORIES



Results of Operations and Financial Condition, Financial Statements and Exhib

Item 2.02 Results of Operations and Financial Condition

On January 22, 2014, Abbott Laboratories announced its results of operations for the fourth quarter and full year 2013.

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. These non-GAAP financial measures adjust for factors that are unusual or unpredictable, such as cost reduction initiatives, philanthropic contributions, costs that transferred or will be charged to AbbVie Inc. as part of the separation of Abbott's research-based pharmaceuticals business, an interest expense adjustment to reflect Abbott's capital structure after the separation of AbbVie Inc., tax expense adjustments for resolution of various tax positions from previous years, and separation-related and integration costs. These non-GAAP financial measures also exclude intangible amortization expense to provide greater visibility on the results of operations excluding these costs, similar to how Abbott's management internally assesses performance. 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 January 22, 2014 (furnished pursuant to Item 2.02).

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