Company: BSX
Filing Date: 2025-11-03
Form Type: 10-Q
Source: 0000885725-25-000050
Chunk: 131

Company: BOSTON SCIENTIFIC CORP
Filing Date: 2025-11-03
Form: 10-Q
Item: Part I, Item 8
Chunk 131
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 principal associated with our December 2027 Notes designated as a net investment hedge.The remaining time to maturity as of September 30, 2025 is within 60 months for all forward currency contracts designated as cash flow hedges and generally less than one year for all non-designated forward currency contracts. The forward currency contracts designated as net investment hedges generally mature between one and two years. The euro-denominated debt principal designated as a net investment hedge has a contractual maturity of December 1, 2027.The following presents the effect of our derivative and nonderivative instruments designated as cash flow and net investment hedges under FASB ASC Topic 815 within our accompanying unaudited consolidated statements of operations. Refer to Note L – Changes in Other Comprehensive Income for the total amounts relating to derivative and nonderivative instruments presented within our accompanying unaudited consolidated statements of comprehensive income (loss).Effect of Hedging Relationships on Accumulated Other Comprehensive IncomeAmount Recognized in OCI on HedgesUnaudited Consolidated Statements of Operations(1)Amount Reclassified from AOCI into Earnings(in millions)Pre-Tax Gain (Loss)Tax Benefit (Expense)Gain (Loss) Net of TaxLocation of Amount Reclassified and Total Amount of Line ItemPre-Tax (Gain) LossTax (Benefit) Expense(Gain) Loss Net of TaxThree Months Ended September 30, 2025Forward currency contractsCash flow hedges$89 $(20)$69 Cost of products sold$1,523 $(9)$2 $(7)Net investment hedges(2)27 (6)21 Interest expense87 (9)2 (7)Foreign currency-denominated debtNet investment hedges(3)(1)0 (1)Other, net23 — — — Interest rate derivative contractsCash flow hedges— — — Interest expense87 0 (0)0 

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Table of Contents

Effect of Hedging Relationships on Accumulated Other Comprehensive IncomeAmount Recognized in OCI on HedgesUnaudited Consolidated Statements of Operations(1)Amount Reclassified from AOCI into Earnings(in millions)Pre-Tax Gain (Loss)Tax Benefit (Expense)Gain (Loss) Net of TaxLocation of Amount Reclassified and Total Amount of Line ItemPre-Tax (Gain) LossTax (Benefit) Expense(Gain) Loss Net of TaxThree Months Ended September 30, 2024Forward currency contracts