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

Boston Scientific Corp., adjusted current assets

US$ in millions

	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019	Dec 31, 2018
As Reported
Current assets	5,760)	6,317)	6,694)	4,699)	4,003)
Adjustments
Add: Allowance for credit losses	109)	108)	105)	74)	68)
After Adjustment
Adjusted current assets	5,869)	6,425)	6,799)	4,773)	4,071)

Based on: 10-K (reporting date: 2022-12-31), 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).

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Boston Scientific Corp., adjusted total assets

US$ in millions

	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019	Dec 31, 2018
As Reported
Total assets	32,469)	32,229)	30,777)	30,565)	20,999)
Adjustments
Add: Operating lease right-of-use asset (before adoption of FASB Topic 842)¹	—)	—)	—)	—)	308)
Add: Allowance for credit losses	109)	108)	105)	74)	68)
Less: Deferred tax assets²	3,942)	4,142)	4,210)	4,196)	87)
After Adjustment
Adjusted total assets	28,636)	28,195)	26,672)	26,443)	21,288)

Based on: 10-K (reporting date: 2022-12-31), 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).

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

² Deferred tax assets. See details »

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Boston Scientific Corp., adjusted current liabilities

US$ in millions

	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019	Dec 31, 2018
As Reported
Current liabilities	3,803)	4,274)	3,681)	4,866)	5,260)
Adjustments
Less: Current deferred revenue	220)	208)	138)	144)	—)
After Adjustment
Adjusted current liabilities	3,583)	4,066)	3,543)	4,722)	5,260)

Based on: 10-K (reporting date: 2022-12-31), 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).

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Boston Scientific Corp., adjusted total liabilities

US$ in millions

	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019	Dec 31, 2018
As Reported
Total liabilities	14,896)	15,608)	15,451)	16,688)	12,273)
Adjustments
Add: Operating lease liability (before adoption of FASB Topic 842)¹	—)	—)	—)	—)	308)
Less: Deferred tax liabilities²	144)	310)	330)	595)	328)
Less: Deferred revenue	509)	484)	395)	400)	—)
After Adjustment
Adjusted total liabilities	14,243)	14,814)	14,726)	15,693)	12,253)

Based on: 10-K (reporting date: 2022-12-31), 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).

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

² Deferred tax liabilities. See details »

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Boston Scientific Corp., adjusted stockholders’ equity

US$ in millions

	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019	Dec 31, 2018
As Reported
Stockholders’ equity	17,573)	16,622)	15,326)	13,877)	8,726)
Adjustments
Less: Net deferred tax assets (liabilities)¹	3,799)	3,833)	3,734)	3,601)	(241)
Add: Allowance for credit losses	109)	108)	105)	74)	68)
Add: Deferred revenue	509)	484)	395)	400)	—)
After Adjustment
Adjusted stockholders’ equity	14,392)	13,381)	12,092)	10,750)	9,035)

Based on: 10-K (reporting date: 2022-12-31), 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).

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

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Boston Scientific Corp., adjusted capitalization table

US$ in millions

	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019	Dec 31, 2018
As Reported
Current debt obligations	20)	261)	13)	1,416)	2,253)
Long-term debt	8,915)	8,804)	9,130)	8,592)	4,803)
Total reported debt	8,935)	9,065)	9,143)	10,008)	7,056)
Stockholders’ equity	17,573)	16,622)	15,326)	13,877)	8,726)
Total reported capital	26,508)	25,687)	24,469)	23,885)	15,782)
Adjustments to Debt
Add: Operating lease liability (before adoption of FASB Topic 842)¹	—)	—)	—)	—)	308)
Add: Current operating lease liabilities (in Other current liabilities)²	61)	71)	70)	67)	—)
Add: Long-term operating lease liabilities³	347)	389)	401)	276)	—)
Adjusted total debt	9,343)	9,525)	9,614)	10,351)	7,364)
Adjustments to Equity
Less: Net deferred tax assets (liabilities)⁴	3,799)	3,833)	3,734)	3,601)	(241)
Add: Allowance for credit losses	109)	108)	105)	74)	68)
Add: Deferred revenue	509)	484)	395)	400)	—)
Adjusted stockholders’ equity	14,392)	13,381)	12,092)	10,750)	9,035)
After Adjustment
Adjusted total capital	23,735)	22,906)	21,706)	21,101)	16,399)

Based on: 10-K (reporting date: 2022-12-31), 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).

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

² Current operating lease liabilities (in Other current liabilities). See details »

³ Long-term operating lease liabilities. See details »

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

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Boston Scientific Corp., adjusted net sales

US$ in millions

12 months ended:	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019	Dec 31, 2018
As Reported
Net sales	12,682)	11,888)	9,913)	10,735)	9,823)
Adjustment
Add: Increase (decrease) in deferred revenue	25)	89)	(5)	27)	—)
After Adjustment
Adjusted net sales	12,707)	11,977)	9,908)	10,762)	9,823)

Based on: 10-K (reporting date: 2022-12-31), 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).

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Boston Scientific Corp., adjusted net income (loss)

US$ in millions

12 months ended:	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019	Dec 31, 2018
As Reported
Net income (loss)	698)	1,041)	(82)	4,700)	1,671)
Adjustments
Add: Deferred income tax expense (benefit)¹	(7)	(142)	(85)	(4,288)	(162)
Add: Increase (decrease) in allowance for credit losses	1)	3)	31)	6)	—)
Add: Increase (decrease) in deferred revenue	25)	89)	(5)	27)	—)
Add: Other comprehensive income (loss), net of tax	6)	55)	(63)	237)	91)
After Adjustment
Adjusted net income (loss)	723)	1,046)	(204)	682)	1,600)

Based on: 10-K (reporting date: 2022-12-31), 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).

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

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Boston Scientific Corp. (NYSE:BSX)

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