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      "text": "1. This is a non-GAAP measure or non-GAAP ratio. See Slide 2 and Non-GAAP Appendix for further information on non-GAAP measures and ratios.",
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      "text": "2. Prior to 2022, in calculating Adjusted EBITDA, the Company had excluded expenses associated with acquired IPR&D. Beginning in 2022, the Company no longer excludes acquired IPR&D in its calculation of Adjusted EBITDA. The Company is making this change to align with evolving practice in this regard. The Company is making this change for 2022 periods and onwards and has not made this change for periods prior to 2022. The Company believes these costs are not material for the periods presented. In particular, the amount of acquired IPR&D for the third quarter of 2022 was less than $1 million and there was no acquired IPR&D in either the first or second quarter of 2022. For 2021, there was no acquired IPR&D in the third quarter of 2021 and there was $1 million in aggregate acquired IPR&D for the nine months ended September 30, 2021.",
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      "text": "Net (loss) income attributable to Bausch + Lomb Corporation (18) 60 7 131 Interest expense, net 33 - 96 - Provision for income taxes 34 25 60 93 Depreciation and amortization 93 98 286 315 EBITDA 142 183 449 539 Adjustments: Asset impairments 1 8 1 11 Restructuring, integration and transformation costs 11 - 14 1 Acquisition-related costs and adjustments (excluding amortization of intangible assets) - - (5) - Share-based compensation 18 16 45 45 Separation costs and separation-related costs 15 1 28 2 Other adjustments: IT infrastructure investment - 1 1 6 Legal and other professional fees - (2) - - Acquired in-process research and development costs² - - - 1 Other - - 6 - Adjusted EBITDA (non-GAAP)¹ 187 207 539 605",
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      "text": "Reconciliation of Reported Net Income (Loss) to EBITDA (non-GAAP)¹ and Adjusted EBITDA (non-GAAP)¹ ($M)",
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