Company: BSX
Filing Date: 2025-02-24
Form Type: 424B2
Source: 0001104659-25-016521
Chunk: 50

Company: BOSTON SCIENTIFIC CORP
Filing Date: 2025-02-24
Form: 424B2
Chunk 50
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 price, as determined in euro. The “issue price” of a note will be the first price at which a

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TABLE OF CONTENTS

substantial amount of the notes of the applicable series is sold to the public (excluding sales of the notes to underwriters, placement agents, wholesalers, or similar persons). The “stated redemption price at maturity” will include all payments under a note, including payments of stated interest.

In general, each U.S. Holder of a note, regardless of whether the holder uses the cash or the accrual method of tax accounting, will be required to include in ordinary gross income the sum of the “daily portions” of OID on the note for all days during the taxable year that the U.S. Holder owns the note. The daily portions of OID on a note are determined by allocating to each day in any accrual period a ratable portion of the OID allocable to that accrual period. Accrual periods may be any length and may vary in length over the term of a note; provided that no accrual period is longer than one year and each scheduled payment of principal or interest occurs on either the final day or the first day of an accrual period.

The U.S. dollar amount of OID on a note allocable to each accrual period is determined by (a) calculating the amount of OID allocable to each accrual period in euro using a constant-yield method by multiplying the “adjusted issue price” (as defined below) of the note at the beginning of the accrual period by its yield to maturity (appropriately adjusted to reflect the length of the accrual period), and (b) translating that amount into U.S. dollars based on the average spot rate of exchange in effect for the accrual period or, with respect to an accrual period that spans two taxable years, at the average spot rate of exchange for the partial period within the applicable taxable year. Alternatively, a U.S. Holder may elect to translate the amount of OID allocable to each accrual period into U.S. dollars at the spot rate of exchange on the last day of the accrual period (or, in the case of a partial accrual period, the spot rate of exchange on the last day of such partial accrual period) or, if the date of receipt is within five business days of the last day of the accrual period, the spot rate of exchange on the date of receipt. A U.S. Holder that makes