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 Revenues
Adjustments to Reported Income

Fiserv Inc., adjusted current assets

US$ in millions

	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019	Dec 31, 2018	Dec 31, 2017
As Reported
Current assets	18,870)	16,219)	17,046)	2,224)	1,975)
Adjustments
Add: Allowance for doubtful accounts	55)	48)	39)	18)	15)
After Adjustment
Adjusted current assets	18,925)	16,267)	17,085)	2,242)	1,990)

Based on: 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31).

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Fiserv Inc., adjusted total assets

US$ in millions

	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019	Dec 31, 2018	Dec 31, 2017
As Reported
Total assets	76,249)	74,619)	77,539)	11,262)	10,289)
Adjustments
Add: Operating lease right-of-use asset (before adoption of FASB Topic 842)¹	—)	—)	—)	378)	366)
Add: Allowance for doubtful accounts	55)	48)	39)	18)	15)
Less: Noncurrent deferred tax assets (included in Other long-term assets)²	42)	28)	112)	20)	23)
After Adjustment
Adjusted total assets	76,262)	74,639)	77,466)	11,638)	10,647)

Based on: 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31).

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

² Noncurrent deferred tax assets (included in Other long-term assets). See details »

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Fiserv Inc., adjusted current liabilities

US$ in millions

	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019	Dec 31, 2018	Dec 31, 2017
As Reported
Current liabilities	18,295)	15,637)	15,727)	2,010)	1,938)
Adjustments
Less: Current contract liabilities	585)	546)	492)	380)	552)
After Adjustment
Adjusted current liabilities	17,710)	15,091)	15,235)	1,630)	1,386)

Based on: 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31).

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Fiserv Inc., adjusted total liabilities

US$ in millions

	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019	Dec 31, 2018	Dec 31, 2017
As Reported
Total liabilities	44,299)	41,290)	42,682)	8,969)	7,558)
Adjustments
Add: Operating lease liability (before adoption of FASB Topic 842)¹	—)	—)	—)	378)	366)
Less: Noncurrent deferred tax liabilities²	4,172)	4,389)	4,247)	745)	552)
Less: Contract liabilities	810)	733)	647)	469)	606)
Less: Employee termination costs reserve	36)	27)	14)	—)	—)
After Adjustment
Adjusted total liabilities	39,281)	36,141)	37,774)	8,133)	6,766)

Based on: 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31).

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

² Noncurrent deferred tax liabilities. See details »

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Fiserv Inc., adjusted total Fiserv, Inc. shareholders’ equity

US$ in millions

	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019	Dec 31, 2018	Dec 31, 2017
As Reported
Total Fiserv, Inc. shareholders’ equity	30,952)	32,330)	32,979)	2,293)	2,731)
Adjustments
Less: Net deferred tax assets (liabilities)¹	(4,130)	(4,361)	(4,135)	(725)	(529)
Add: Allowance for doubtful accounts	55)	48)	39)	18)	15)
Add: Contract liabilities	810)	733)	647)	469)	606)
Add: Employee termination costs reserve	36)	27)	14)	—)	—)
Add: Redeemable noncontrolling interests	278)	259)	262)	—)	—)
Add: Noncontrolling interests	720)	740)	1,616)	—)	—)
After Adjustment
Adjusted total equity	36,981)	38,498)	39,692)	3,505)	3,881)

Based on: 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31).

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

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Fiserv Inc., adjusted capitalization table

US$ in millions

	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019	Dec 31, 2018	Dec 31, 2017
As Reported
Short-term and current maturities of long-term debt	508)	384)	287)	4)	3)
Long-term debt, excluding current maturities	20,729)	20,300)	21,612)	5,955)	4,897)
Total reported debt	21,237)	20,684)	21,899)	5,959)	4,900)
Total Fiserv, Inc. shareholders’ equity	30,952)	32,330)	32,979)	2,293)	2,731)
Total reported capital	52,189)	53,014)	54,878)	8,252)	7,631)
Adjustments to Debt
Add: Operating lease liability (before adoption of FASB Topic 842)¹	—)	—)	—)	378)	366)
Add: Operating lease liabilities, current portion (included within Accounts payable and accrued expenses)²	122)	125)	140)	—)	—)
Add: Operating lease liabilities, noncurrent portion (included within Other long-term liabilities)³	615)	471)	603)	—)	—)
Adjusted total debt	21,974)	21,280)	22,642)	6,337)	5,266)
Adjustments to Equity
Less: Net deferred tax assets (liabilities)⁴	(4,130)	(4,361)	(4,135)	(725)	(529)
Add: Allowance for doubtful accounts	55)	48)	39)	18)	15)
Add: Contract liabilities	810)	733)	647)	469)	606)
Add: Employee termination costs reserve	36)	27)	14)	—)	—)
Add: Redeemable noncontrolling interests	278)	259)	262)	—)	—)
Add: Noncontrolling interests	720)	740)	1,616)	—)	—)
Adjusted total equity	36,981)	38,498)	39,692)	3,505)	3,881)
After Adjustment
Adjusted total capital	58,955)	59,778)	62,334)	9,842)	9,147)

Based on: 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31).

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

² Operating lease liabilities, current portion (included within Accounts payable and accrued expenses). See details »

³ Operating lease liabilities, noncurrent portion (included within Other long-term liabilities). See details »

⁴ Net deferred tax assets (liabilities). See details »

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Fiserv Inc., adjusted revenue

US$ in millions

12 months ended:	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019	Dec 31, 2018	Dec 31, 2017
As Reported
Revenue	16,226)	14,852)	10,187)	5,823)	5,696)
Adjustment
Add: Increase (decrease) in contract liabilities	77)	86)	178)	(161)	69)
After Adjustment
Adjusted revenue	16,303)	14,938)	10,365)	5,662)	5,765)

Based on: 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31).

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Fiserv Inc., adjusted net income attributable to Fiserv, Inc.

US$ in millions

12 months ended:	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019	Dec 31, 2018	Dec 31, 2017
As Reported
Net income attributable to Fiserv, Inc.	1,334)	958)	893)	1,187)	1,246)
Adjustments
Add: Deferred income tax expense (benefit)¹	(262)	71)	47)	133)	(247)
Add: Increase (decrease) in allowance for doubtful accounts	7)	9)	21)	3)	—)
Add: Increase (decrease) in contract liabilities	77)	86)	178)	(161)	69)
Add: Increase (decrease) in employee termination costs reserve	9)	13)	14)	—)	—)
Less: Income from discontinued operations, net of income taxes	—)	—)	—)	—)	14)
Add: Other comprehensive income (loss)	(397)	(172)	(121)	(13)	22)
Add: Comprehensive income (loss), net of tax, attributable to noncontrolling interest	30)	52)	13)	—)	—)
After Adjustment
Adjusted net income	798)	1,017)	1,045)	1,149)	1,076)

Based on: 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31).

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

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Fiserv Inc. (NASDAQ:FISV)

Adjustments to Financial Statements

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 Revenues

Adjustments to Reported Income