Actavis, Inc. - FORM 8-K - EX-99.3 - EXHIBIT 99.3 - February 15, 2011

Attached files

file	filename
8-K - FORM 8-K - Actavis, Inc.	c12587e8vk.htm
EX-99.2 - EXHIBIT 99.2 - Actavis, Inc.	c12587exv99w2.htm
EX-99.1 - EXHIBIT 99.1 - Actavis, Inc.	c12587exv99w1.htm
EX-99.4 - EXHIBIT 99.4 - Actavis, Inc.	c12587exv99w4.htm

Exhibit 99.3

STATEMENT OF OPERATIONS GAAP TO NON-GAAP ADJUSTMENTS BY LINE ITEM
January 1, 2010 — December 31, 2010


		Generic Segment																				Brand Segment																												*(Gain)*
																		*Total Generic*																				*Total Brand*												*loss on*																				*Total After-*
		*Other*								*Sales and*								*Segment*				*Other*								*Sales and*								*Segment*												*sale of*				*Interest*				*Other*				*Total Pre-tax*				*Tax*				*tax*
*Expense Type*		*Revenue*				*COS*				*Marketing*				*R&D*				*Adjustments*				*Revenue*				*COS*				*Marketing*				*R&D*				*Adjustments*				*G&A*				*Amortization*				*assets*				*Expense*				*income*				*Adjustments*				*Effect*				*Adjustments*
Amortization		$	—			$	—			$	—			$	—			$	—			$	—			$	—			$	—			$	—			$	—			$	—			$	180.0			$	—			$	—			$	—			$	180.0			$	(50.7	)		$	129.3
Acquisition and licensing charges			(27.5	)			11.8				0.2				—				(15.5	)			—				—				—				33.9				33.9				10.2				—				—				29.8	⁽¹⁾			—				58.4				(16.3	)			42.1
Global supply chain initiative			—				30.3				(0.3	)			9.5				39.5				—				—				—				—				—				2.0				—				—				—				—				41.5				(14.1	)			27.4
Legal settlements			—				—				—				—				—				—				—				—				—				—				132.9				—				—				—				—				132.9				(51.2	)			81.7
Asset sales/impairments			—				—				—				—				—				—				—				—				—				—				—				—				30.8				—				1.8				32.6				(15.0	)			17.6
(Gain) loss on securities			—				—				—				—				—				—				—				—				—				—				—				—				(24.8	)			—				(0.8	)			(25.6	)			9.7				(15.9	)
Loss on early extinguishment of debt			—				—				—				—				—				—				—				—				—				—				—				—				—				—				0.5				0.5				(0.2	)			0.3

Totals by Segment and P&L Line Item		$	(27.5	)		$	42.1			$	(0.1	)		$	9.5			$	24.0			$	—			$	—			$	—			$	33.9			$	33.9			$	145.1			$	180.0			$	6.0			$	29.8			$	1.5			$	420.3			$	(137.8	)		$	282.5

I.R.S. audit settlement																																																																			(18.7	)			(18.7	)
Other tax items																																																																			(22.8	)			(22.8	)


																														*(Gain)*
																		*Total*												*loss on*
		*Other*								*Sales and*								*Segment*												*sale of*				*Interest*				*Other*				*Total Pre-tax*
		*Revenue*				*COS*				*Marketing*				*R&D*				*Adjustments*				*G&A*				*Amortization*				*assets*				*Expense*				*Income*				*Adjustments*

Totals by P&L Line Item		$	(27.5	)		$	42.1			$	(0.1	)		$	43.4			$	57.9			$	145.1			$	180.0			$	6.0			$	29.8			$	1.5			$	420.3			$	(179.3	)		$	241.0


(1) Included within acquisition and licensing charges are interest accretion charges on the following obligations:

Atorvastatin contingent consideration obligation																																			12.1
Manditorily Redeemable Preferred Stock																																			15.2
Columbia contingent consideration obligation																																			2.5

																																		$	29.8