ABT Abbott Laboratories

Item 2.02                                            Results of Operations and Financial Condition

On October 19, 2016, Abbott Laboratories announced its results of operations for the third quarter 2016.

Furnished as Exhibit 99.1, and incorporated herein by reference, is the news release issued by Abbott announcing those results.  In that news release, Abbott uses various non-GAAP financial measures including, among others, net earnings from continuing operations excluding specified items.  These non-GAAP financial measures adjust for factors that are unusual or unpredictable, such as expenses primarily associated with acquisitions, including bridge facility fees, and charges related to cost reduction initiatives and other expenses, resolution of various tax positions from prior years, recognition of deferred taxes associated with the pending sale of Abbott Medical Optics, foreign exchange loss related to Venezuela, and an adjustment in the value of Abbott’s equity investment in Mylan N.V.  These non-GAAP financial measures also exclude intangible amortization expense to provide greater visibility on the results of operations excluding these costs, similar to how Abbott’s management internally assesses performance.   Abbott’s management believes the presentation of these non-GAAP financial measures provides useful information to investors regarding Abbott’s results of operations as these non-GAAP financial measures allow investors to better evaluate ongoing business performance.  Abbott’s management also uses these non-GAAP financial measures internally to monitor performance of the businesses.  Abbott, however, cautions investors to consider these non-GAAP financial measures in addition to, and not as a substitute for, financial measures prepared in accordance with GAAP.