Residential REITs & Insurers

credit / rates affecting interest expense

“49 Table of Content s Interest Expense The following table provides a summary of our Interest expense and average borrowing rate: Three Months Ended September 30, Nine Months Ended September 30, 2025 2024 2025 2024 Interest expense (in millions) $ (87) $ (79) $ (259) $ (225) Average borrowing rate 2.9 % 2.8 % 2.9 % 2.8 % Interest expense increased during the third quarter and first nine months of 2025 compared to the prior year period primarily due to a higher average borrowing rate and higher average outstanding debt balances.”

BSX 10-Q

restructuring affecting expense

“38 Table of Contents To calculate adjusted net income (loss), adjusted net income (loss) attributable to Boston Scientific common stockholders and adjusted net income (loss) per share, we exclude certain charges (credits) from GAAP net income and GAAP net income attributable to Boston Scientific common stockholders, which include amortization expense, goodwill and other intangible asset impairment charges, acquisition/divestiture-related net charges (credits), investment portfolio net losses (gains) and impairments, restructuring and restructuring-related net charges (credits), litigation-related net charges (credits), European Union (EU) Medical Device Regulation (MDR) implementation costs, debt extinguishment net charges, deferred tax expenses (benefits) and discrete tax items.”

BSX 10-Q

restructuring

“NOTE C – GOODWILL AND OTHER INTANGIBLE ASSETS The gross carrying amount of goodwill and other intangible assets and the related accumulated amortization for intangible assets subject to amortization and accumulated goodwill impairment charges are as follows: As of March 31, 2026 As of December 31, 2025 (in millions) Gross Carrying Amount Accumulated Amortization/ Write-offs Gross Carrying Amount Accumulated Amortization/ Write-offs Technology-related $ 14,985 $ ( 9,549 ) $ 14,692 $ ( 9,346 ) Patents 497 ( 387 ) 493 ( 382 ) Other intangible assets 2,511 ( 1,766 ) 2,482 ( 1,732 ) Amortizable intangible assets $ 17,992 $ ( 11,702 ) $ 17,667 $ ( 11,461 ) Goodwill $ 28,436 $ ( 9,900 ) $ 28,182 $ ( 9,900 ) IPR&D $ 770 $ 813 Indefinite-lived intangible assets $ 770 $ 813 The increase in our balance of goodwill and intangible assets is related primarily to our recent acquisitions.”

BSX 10-Q