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Booking Holdings Inc. (BKNG)

Adjustments to Financial Statements

Difficulty: Advanced

Adjustments to Current Assets
Adjustments to Total Assets
Adjustments to Current Liabilities
Adjustments to Total Liabilities
Adjustments to Stockholders’ Equity
Adjustments to Capitalization Table
Adjustments to Reported Income

Adjustments to Current Assets

Booking Holdings Inc., adjusted current assets

US$ in millions

		Dec 31, 2018	Dec 31, 2017	Dec 31, 2016	Dec 31, 2015	Dec 31, 2014
	As Reported
	Current assets
	Adjustments
	Add: Allowance for doubtful accounts
	Less: Current deferred tax assets¹
	After Adjustment
	Adjusted current assets

Based on: 10-K (filing date: 2019-02-27), 10-K (filing date: 2018-02-27), 10-K (filing date: 2017-02-27), 10-K (filing date: 2016-02-17), 10-K (filing date: 2015-02-19).

¹ Current deferred tax assets. See Details »

Adjustments to Total Assets

Booking Holdings Inc., adjusted total assets

US$ in millions

		Dec 31, 2018	Dec 31, 2017	Dec 31, 2016	Dec 31, 2015	Dec 31, 2014
	As Reported
	Total assets
	Adjustments
	Add: Operating lease right-of-use asset (before adoption of FASB Topic 842)¹
	Add: Allowance for doubtful accounts
	Less: Current deferred tax assets²
	Less: Noncurrent deferred tax assets (reported in Other assets)³
	After Adjustment
	Adjusted total assets

Based on: 10-K (filing date: 2019-02-27), 10-K (filing date: 2018-02-27), 10-K (filing date: 2017-02-27), 10-K (filing date: 2016-02-17), 10-K (filing date: 2015-02-19).

¹ Operating lease right-of-use asset (before adoption of FASB Topic 842). See Details »

² Current deferred tax assets. See Details »

³ Noncurrent deferred tax assets (reported in Other assets). See Details »

Adjustments to Current Liabilities

Booking Holdings Inc., adjusted current liabilities

US$ in millions

		Dec 31, 2018	Dec 31, 2017	Dec 31, 2016	Dec 31, 2015	Dec 31, 2014
	As Reported
	Current liabilities
	Adjustments
	Less: Current deferred tax liabilities (reported in Accrued expenses and other current liabilities)¹
	After Adjustment
	Adjusted current liabilities

Based on: 10-K (filing date: 2019-02-27), 10-K (filing date: 2018-02-27), 10-K (filing date: 2017-02-27), 10-K (filing date: 2016-02-17), 10-K (filing date: 2015-02-19).

¹ Current deferred tax liabilities (reported in Accrued expenses and other current liabilities). See Details »

Adjustments to Total Liabilities

Booking Holdings Inc., adjusted total liabilities

US$ in millions

		Dec 31, 2018	Dec 31, 2017	Dec 31, 2016	Dec 31, 2015	Dec 31, 2014
	As Reported
	Total liabilities
	Adjustments
	Add: Operating lease liability (before adoption of FASB Topic 842)¹
	Less: Current deferred tax liabilities (reported in Accrued expenses and other current liabilities)²
	Less: Noncurrent deferred tax liabilities³
	After Adjustment
	Adjusted total liabilities

Based on: 10-K (filing date: 2019-02-27), 10-K (filing date: 2018-02-27), 10-K (filing date: 2017-02-27), 10-K (filing date: 2016-02-17), 10-K (filing date: 2015-02-19).

¹ Operating lease liability (before adoption of FASB Topic 842). See Details »

² Current deferred tax liabilities (reported in Accrued expenses and other current liabilities). See Details »

³ Noncurrent deferred tax liabilities. See Details »

Adjustments to Stockholders’ Equity

Booking Holdings Inc., adjusted stockholders’ equity

US$ in millions

		Dec 31, 2018	Dec 31, 2017	Dec 31, 2016	Dec 31, 2015	Dec 31, 2014
	As Reported
	Stockholders’ equity
	Adjustments
	Less: Net deferred tax assets (liabilities)¹
	Add: Allowance for doubtful accounts
	After Adjustment
	Adjusted stockholders’ equity

Based on: 10-K (filing date: 2019-02-27), 10-K (filing date: 2018-02-27), 10-K (filing date: 2017-02-27), 10-K (filing date: 2016-02-17), 10-K (filing date: 2015-02-19).

¹ Net deferred tax assets (liabilities). See Details »

Adjustments to Capitalization Table

Booking Holdings Inc., adjusted capitalization table

US$ in millions

		Dec 31, 2018	Dec 31, 2017	Dec 31, 2016	Dec 31, 2015	Dec 31, 2014
	As Reported
	Convertible debt
	Long-term debt
	Total reported debt
	Stockholders’ equity
	Total reported capital
	Adjustments to Debt
	Add: Operating lease liability (before adoption of FASB Topic 842)¹
	Adjusted total debt
	Adjustments to Equity
	Less: Net deferred tax assets (liabilities)²
	Add: Allowance for doubtful accounts
	Adjusted stockholders’ equity
	After Adjustment
	Adjusted total capital

Based on: 10-K (filing date: 2019-02-27), 10-K (filing date: 2018-02-27), 10-K (filing date: 2017-02-27), 10-K (filing date: 2016-02-17), 10-K (filing date: 2015-02-19).

¹ Operating lease liability (before adoption of FASB Topic 842). See Details »

² Net deferred tax assets (liabilities). See Details »

Adjustments to Reported Income

Booking Holdings Inc., adjusted net income

US$ in millions

	12 months ended	Dec 31, 2018	Dec 31, 2017	Dec 31, 2016	Dec 31, 2015	Dec 31, 2014
	As Reported
	Net income
	Adjustments
	Add: Deferred income tax expense (benefit)¹
	Add: Increase (decrease) in allowance for doubtful accounts
	Add: Other comprehensive income (loss), net of tax
	After Adjustment
	Adjusted net income

Based on: 10-K (filing date: 2019-02-27), 10-K (filing date: 2018-02-27), 10-K (filing date: 2017-02-27), 10-K (filing date: 2016-02-17), 10-K (filing date: 2015-02-19).

¹ Deferred income tax expense (benefit). See Details »

	Booking Holdings Inc.	Other companies (not purchased previously)
Financial Statements
Common-Size Financial Statements
Ratios
Relative Valuation
Discounted Cash Flow (DCF) Valuation
Economic Value Added (EVA)
Long-term Trends
Analysis
Financial Reporting Quality

	All companies
Financial Statements
Common-Size Financial Statements
Ratios
Relative Valuation
Discounted Cash Flow (DCF) Valuation
Economic Value Added (EVA)
Long-term Trends
Analysis
Financial Reporting Quality