Page 225 - 34-1

NTU Management Review Vol. 34 No. 1 Apr. 2024

與非公認盈餘相關調節之實例
公司：Abbott Laboratories
公司原所提交之文件及其提交之日期：8-K，2017 年 1 月 25 日
監管信函發佈之日期：2017 年 3 月 29 日
全文網址：https://www.sec.gov/Archives/edgar/data/1800/000000000017016024/filename1.pdf

Dear Mr. Yoor:
We have limited our review of your filing to the issue we have addressed in our
comment. In our comment, we ask you to provide us with information so we may better
understand your disclosure.

Please respond to the comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe
our comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to the comment, we may have additional comments.

Form 8-K filed January 25, 2017 Exhibit 99.1
Please refer to the non-GAAP reconciliations of financial information from continuing
operations on pages 14 and 15. For each reconciliation and for each line item (other than

intangible amortization), provide us a schedule of the “specified items” showing the
amount and description of each specified item.

217