Company: BSX
Filing Date: 2025-11-03
Form Type: 10-Q
Source: 0000885725-25-000050
Chunk: 156

Company: BOSTON SCIENTIFIC CORP
Filing Date: 2025-11-03
Form: 10-Q
Item: Part I, Item 8
Chunk 156
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 period based on device and patient longevity. Our contract liabilities also include deferred revenue related to the LUX-Dx™ Insertable Cardiac Monitor system, also within our Cardiology business, for which revenue is recognized over the average service period based on device longevity and usage. We recognized revenue of $65 million in the third quarter and $201 million in the first nine months of 2025 that was included in the above contract liability balance as of December 31, 2024. We have elected not to disclose the transaction price allocated to unsatisfied performance obligations when the original expected contract duration is one year or less. In addition, we have not identified material unfulfilled performance obligations for which revenue is not currently deferred. Variable Consideration

For additional information on variable consideration, refer to Note A – Significant Accounting Policies to our audited financial statements contained in Item 8. Financial Statements and Supplementary Data of our most recent Annual Report on Form 10-K. 

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Table of Contents

NOTE L – CHANGES IN OTHER COMPREHENSIVE INCOMEThe following tables provide the reclassifications out of Other comprehensive income (loss), net of tax attributable to Boston Scientific common stockholders: (in millions)Foreign Currency Translation AdjustmentNet Change in Derivative Financial InstrumentsNet Change in Defined Benefit Pensions and Other ItemsTotalBalance as of June 30, 2025$(560)$(145)$(17)$(722)Other comprehensive income (loss) before reclassifications(23)69 (0)46 (Income) loss amounts reclassified from accumulated other comprehensive income(7)(7)(0)(14)Total other comprehensive income (loss)(30)62 (0)32 Balance as of September 30, 2025$(589)$(83)$(17)$(689)(in millions)Foreign Currency Translation AdjustmentNet Change in Derivative Financial InstrumentsNet Change in Defined Benefit Pensions and Other ItemsTotalBalance as of June 30, 2024$13 $159 $(8)$164 Other comprehensive income (loss) before reclassifications(188)(66)— (255)(Income) loss amounts reclassified from accumulated other comprehensive income(3)(34)(0)(37)Total other comprehensive income (loss)(191)(100)(0)(292)Balance as of September 30, 2024$(179)$59 $(8)$(128)(in millions)Foreign Currency Translation AdjustmentNet Change in Derivative Financial InstrumentsNet Change in Defined Benefit Pensions and Other