SEC Info - Bausch & Lomb Corp. - ‘10-K’ for 12/31/23

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Bausch & Lomb Corp. – ‘10-K’ for 12/31/23 – ‘EX-101.DEF’

On: Wednesday, 2/21/24, at 4:55pm ET · For: 12/31/23 · Accession #: 1860742-24-4 · File #: 1-41380

Previous ‘10-K’: ‘10-K’ on 2/22/23 for 12/31/22 · Latest ‘10-K’: This Filing · 16 References:

  As Of               Filer                 Filing    For·On·As Docs:Size

 2/21/24  Bausch & Lomb Corp.               10-K       12/31/23  148:18M

Annual Report — Form 10-K — SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   3.64M 
 2: EX-10.28    Material Contract                                   HTML    107K 
 3: EX-21.1     Subsidiaries List                                   HTML     57K 
 4: EX-23.1     Consent of Expert or Counsel                        HTML     39K 
 9: EX-97       Clawback Policy re: Recovery of Erroneously         HTML     72K 
                Awarded Compensation                                             
 5: EX-31.1     Certification -- §302 - SOA'02                      HTML     43K 
 6: EX-31.2     Certification -- §302 - SOA'02                      HTML     43K 
 7: EX-32.1     Certification -- §906 - SOA'02                      HTML     41K 
 8: EX-32.2     Certification -- §906 - SOA'02                      HTML     41K 
15: R1          Document and Entity Information                     HTML    107K 
16: R2          Audit Information                                   HTML     44K 
17: R3          Consolidated Balance Sheets                         HTML    158K 
18: R4          Consolidated Balance Sheets (Parenthetical)         HTML     45K 
19: R5          Consolidated Statements of Operations               HTML    132K 
20: R6          Consolidated Statements of Comprehensive (Loss)     HTML     89K 
                Income                                                           
21: R7          Consolidated Statements of Shareholders' Equity     HTML    109K 
22: R8          Consolidated Statements of Cash Flows               HTML    148K 
23: R9          Description of Business                             HTML     47K 
24: R10         Significant Accounting Policies                     HTML    173K 
25: R11         Related Parties                                     HTML     69K 
26: R12         Acquisitions and Licensing Agreements               HTML     91K 
27: R13         Fair Value Measurements                             HTML    121K 
28: R14         Inventories                                         HTML     48K 
29: R15         Property, Plant and Equipment                       HTML     53K 
30: R16         Intangible Assets and Goodwill                      HTML    123K 
31: R17         Accrued and Other Current Liabilities               HTML     51K 
32: R18         Financing Arrangements                              HTML     93K 
33: R19         Pension and Postretirement Employee Benefit Plans   HTML    324K 
34: R20         Leases                                              HTML     68K 
35: R21         Share-Based Compensation                            HTML    118K 
36: R22         Accumulated Other Comprehensive Loss                HTML     48K 
37: R23         Research and Development                            HTML     50K 
38: R24         Other Expense, Net                                  HTML     61K 
39: R25         Income Taxes                                        HTML    138K 
40: R26         Earnings Per Share                                  HTML     60K 
41: R27         Supplemental Cash Flow Disclosures                  HTML     48K 
42: R28         Legal Proceedings                                   HTML     76K 
43: R29         Commitments and Contingencies                       HTML     46K 
44: R30         Segment Information                                 HTML    174K 
45: R31         Significant Accounting Policies (Policies)          HTML    234K 
46: R32         Significant Accounting Policies (Tables)            HTML     90K 
47: R33         Related Parties (Tables)                            HTML     52K 
48: R34         Acquisitions and Licensing Agreements (Tables)      HTML     75K 
49: R35         Fair Value Measurements (Tables)                    HTML    123K 
50: R36         Inventories (Tables)                                HTML     49K 
51: R37         Property, Plant and Equipment (Tables)              HTML     52K 
52: R38         Intangible Assets and Goodwill (Tables)             HTML    158K 
53: R39         Accrued and Other Current Liabilities (Tables)      HTML     50K 
54: R40         Financing Arrangements (Tables)                     HTML     71K 
55: R41         Pension and Postretirement Employee Benefit Plans   HTML    324K 
                (Tables)                                                         
56: R42         Leases (Tables)                                     HTML     74K 
57: R43         Share-Based Compensation (Tables)                   HTML    107K 
58: R44         Accumulated Other Comprehensive Loss (Tables)       HTML     47K 
59: R45         Research and Development (Tables)                   HTML     49K 
60: R46         Other Expense, Net (Tables)                         HTML     56K 
61: R47         Income Taxes (Tables)                               HTML    142K 
62: R48         Earnings Per Share (Tables)                         HTML     56K 
63: R49         Supplemental Cash Flow Disclosures (Tables)         HTML     47K 
64: R50         Segment Information (Tables)                        HTML    173K 
65: R51         DESCRIPTION OF BUSINESS - Narrative (Details)       HTML     54K 
66: R52         SIGNIFICANT ACCOUNTING POLICIES - Narrative         HTML    122K 
                (Details)                                                        
67: R53         SIGNIFICANT ACCOUNTING POLICIES - Activity in       HTML     49K 
                Allowance for Credit Losses (Details)                            
68: R54         SIGNIFICANT ACCOUNTING POLICIES - Property, Plant   HTML     55K 
                and Equipment (Details)                                          
69: R55         SIGNIFICANT ACCOUNTING POLICIES - Intangible        HTML     53K 
                Assets (Details)                                                 
70: R56         SIGNIFICANT ACCOUNTING POLICIES - Revenue           HTML     62K 
                Recognition, Variable Consideration Provisions                   
                (Details)                                                        
71: R57         RELATED PARTIES - Narrative (Details)               HTML     92K 
72: R58         RELATED PARTIES - Schedule of Net Transfers         HTML     53K 
                (Details)                                                        
73: R59         ACQUISITIONS AND LICENSING AGREEMENTS - 2023        HTML    139K 
                Acquisitions, Narrative (Details)                                
74: R60         ACQUISITIONS AND LICENSING AGREEMENTS - Aggregate   HTML     49K 
                Acquisition Consideration (Details)                              
75: R61         ACQUISITIONS AND LICENSING AGREEMENTS - Assets      HTML     61K 
                Acquired and Liabilities Assumed (Details)                       
76: R62         ACQUISITIONS AND LICENSING AGREEMENTS - Intangible  HTML     52K 
                Assets Acquired (Details)                                        
77: R63         ACQUISITIONS AND LICENSING AGREEMENTS - Pro Forma   HTML     46K 
                Information (Details)                                            
78: R64         ACQUISITIONS AND LICENSING AGREEMENTS - Intangible  HTML     52K 
                Assets Acquired, Asset Acquisition (Details)                     
79: R65         ACQUISITIONS AND LICENSING AGREEMENTS - 2022        HTML     68K 
                Licensing Agreement and Acquisitions, Narrative                  
                (Details)                                                        
80: R66         FAIR VALUE MEASUREMENTS - Assets and Liabilities    HTML     90K 
                Measured at Fair Value on a Recurring Basis                      
                (Details)                                                        
81: R67         FAIR VALUE MEASUREMENTS - Narrative (Details)       HTML     72K 
82: R68         FAIR VALUE MEASUREMENTS - Cross-currency Swaps      HTML     57K 
                Included in Condensed Consolidated Balance Sheets                
                (Details)                                                        
83: R69         FAIR VALUE MEASUREMENTS - Cross-currency Swaps,     HTML     51K 
                Effect of Hedging Instruments on Financial                       
                Instruments (Details)                                            
84: R70         FAIR VALUE MEASUREMENTS - Foreign Currency          HTML     62K 
                Exchange Contracts Included in Condensed                         
                Consolidated Balance Sheets (Details)                            
85: R71         FAIR VALUE MEASUREMENTS - Foreign Currency          HTML     49K 
                Exchange Contracts Effect of Hedging Instruments                 
                on Financial Instruments (Details)                               
86: R72         FAIR VALUE MEASUREMENTS - Assets and Liabilities    HTML     62K 
                Measured at Fair Value on a Recurring Basis Using                
                Significant Unobservable Inputs (Level3) (Details)               
87: R73         INVENTORIES - Components of Inventories (Details)   HTML     47K 
88: R74         INVENTORIES - Narrative (Details)                   HTML     41K 
89: R75         PROPERTY, PLANT AND EQUIPMENT - Major Components    HTML     59K 
                of Property, Plant, and Equipment (Details)                      
90: R76         PROPERTY, PLANT AND EQUIPMENT - Narrative           HTML     41K 
                (Details)                                                        
91: R77         INTANGIBLE ASSETS AND GOODWILL - Major Components   HTML     74K 
                of Intangible Assets (Details)                                   
92: R78         INTANGIBLE ASSETS AND GOODWILL - Narrative          HTML     71K 
                (Details)                                                        
93: R79         INTANGIBLE ASSETS AND GOODWILL - Amortization       HTML     55K 
                Expense (Details)                                                
94: R80         INTANGIBLE ASSETS AND GOODWILL - Changes in         HTML     65K 
                Carrying Amount of Goodwill (Details)                            
95: R81         ACCRUED AND OTHER CURRENT LIABILITIES - Summary of  HTML     53K 
                Accrued and Other Current Liabilities (Details)                  
96: R82         FINANCING ARRANGEMENTS - Summary of Long-term Debt  HTML     72K 
                (Details)                                                        
97: R83         FINANCING ARRANGEMENTS - Narrative (Details)        HTML    165K 
98: R84         FINANCING ARRANGEMENTS - Maturities of Long-Term    HTML     66K 
                Debt (Details)                                                   
99: R85         PENSION AND POSTRETIREMENT EMPLOYEE BENEFIT PLANS   HTML     77K 
                - Narrative (Details)                                            
100: R86         PENSION AND POSTRETIREMENT EMPLOYEE BENEFIT PLANS   HTML     53K  
                - Amounts Recognized in Accumulated Other                        
                Comprehensive Loss (Details)                                     
101: R87         PENSION AND POSTRETIREMENT EMPLOYEE BENEFIT PLANS   HTML     73K  
                - Components of Net Periodic Benefit Cost                        
                (Details)                                                        
102: R88         PENSION AND POSTRETIREMENT EMPLOYEE BENEFIT PLANS   HTML    117K  
                - Change in Benefit Obligation, Plan Assets and                  
                Funded Status (Details)                                          
103: R89         PENSION AND POSTRETIREMENT EMPLOYEE BENEFIT PLANS   HTML     52K  
                - Underfunded Plans (Details)                                    
104: R90         PENSION AND POSTRETIREMENT EMPLOYEE BENEFIT PLANS   HTML     62K  
                - Future Benefit Payments for the Pension Benefit                
                Plans (Details)                                                  
105: R91         PENSION AND POSTRETIREMENT EMPLOYEE BENEFIT PLANS   HTML     70K  
                - Weighted-Average Assumptions Used to Determine                 
                Net Periodic Benefit Costs and Benefit Obligations               
                (Details)                                                        
106: R92         PENSION AND POSTRETIREMENT EMPLOYEE BENEFIT PLANS   HTML     57K  
                - Actual Asset Allocations (Details)                             
107: R93         PENSION AND POSTRETIREMENT EMPLOYEE BENEFIT PLANS   HTML    125K  
                - Fair Value of Pension and Postretirement Benefit               
                Plan Assets Assumed in Connection with the                       
                Acquisition (Details)                                            
108: R94         LEASES - Right-of-use Assets and Right-of-use       HTML     56K  
                Liabilities (Details)                                            
109: R95         LEASES - Narrative (Details)                        HTML     45K  
110: R96         LEASES - Lease Expenses (Details)                   HTML     43K  
111: R97         LEASES - Lease Additional Information (Details)     HTML     48K  
112: R98         LEASES - Lease Future Payments (Details)            HTML     62K  
113: R99         SHARE-BASED COMPENSATION - 2022 Omnibus Incentive   HTML    157K  
                Plan (Details)                                                   
114: R100        SHARE-BASED COMPENSATION - Summary of Share-based   HTML     51K  
                Compensation Expense (Details)                                   
115: R101        SHARE-BASED COMPENSATION - Stock Options (Details)  HTML    140K  
116: R102        SHARE-BASED COMPENSATION - Time-Based RSUs          HTML    101K  
                (Details)                                                        
117: R103        SHARE-BASED COMPENSATION - Performance-Based RSUs   HTML    113K  
                (Details)                                                        
118: R104        ACCUMULATED OTHER COMPREHENSIVE LOSS - Summary of   HTML     63K  
                Components of Accumulated Other Comprehensive Loss               
                (Details)                                                        
119: R105        RESEARCH AND DEVELOPMENT - Summary of Research and  HTML     45K  
                Development (Details)                                            
120: R106        OTHER EXPENSE, NET - Summary of Other Expense, Net  HTML     57K  
                (Details)                                                        
121: R107        OTHER EXPENSE, NET - Narrative (Details)            HTML     53K  
122: R108        INCOME TAXES - Components of Income Before          HTML     74K  
                (Provision for) Benefit from Income Taxes                        
                (Details)                                                        
123: R109        INCOME TAXES - Schedule of Effective Income Tax     HTML     74K  
                Reconciliation (Details)                                         
124: R110        INCOME TAXES - Tax Effect of Major Items Recorded   HTML     67K  
                as Deferred Tax Assets and Liabilities (Details)                 
125: R111        INCOME TAXES - Schedule of Reconciliation of        HTML     50K  
                Deferred Tax Asset Valuation Allowance (Details)                 
126: R112        INCOME TAXES - Narrative (Details)                  HTML     65K  
127: R113        INCOME TAXES - Federal Income Tax Returns by        HTML     59K  
                Jurisdiction (Details)                                           
128: R114        INCOME TAXES - Reconciliation Schedule of           HTML     51K  
                Unrecognized Tax Benefits (Details)                              
129: R115        EARNINGS PER SHARE - Narrative (Details)            HTML     63K  
130: R116        EARNINGS PER SHARE - Schedule of Calculation of     HTML     74K  
                Earnings Per Share (Details)                                     
131: R117        SUPPLEMENTAL CASH FLOW DISCLOSURES - Schedule of    HTML     44K  
                Supplemental Cash Flow Disclosures (Details)                     
132: R118        SUPPLEMENTAL CASH FLOW DISCLOSURES - Narrative      HTML     46K  
                (Details)                                                        
133: R119        LEGAL PROCEEDINGS - Legal Proceedings (Details)     HTML     41K  
134: R120        LEGAL PROCEEDINGS - Product Liability (Details)     HTML     57K  
135: R121        LEGAL PROCEEDINGS - General Civil Actions           HTML     53K  
                (Details)                                                        
136: R122        LEGAL PROCEEDINGS - Intellectual Property Matters   HTML     58K  
                (Details)                                                        
137: R123        COMMITMENTS AND CONTINGENCIES - Narrative           HTML     45K  
                (Details)                                                        
138: R124        SEGMENT INFORMATION - Segment Revenues and Profit   HTML     81K  
                (Details)                                                        
139: R125        SEGMENT INFORMATION - Capital Expenditures Paid     HTML     53K  
                (Details)                                                        
140: R126        SEGMENT INFORMATION - Disaggregation of Revenue     HTML     81K  
                (Details)                                                        
141: R127        SEGMENT INFORMATION - Narrative (Details)           HTML     50K  
142: R128        SEGMENT INFORMATION - Revenue by Geographic Area    HTML     75K  
                (Details)                                                        
143: R129        SEGMENT INFORMATION - Geographical Information,     HTML     60K  
                Long-Lived Assets (Details)                                      
145: XML         IDEA XML File -- Filing Summary                      XML    275K  
148: XML         XBRL Instance -- blco-20231231_htm                   XML   4.78M  
144: EXCEL       IDEA Workbook of Financial Report Info              XLSX    323K  
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16 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

11/01/23  Bausch & Lomb Corp.               10-Q        9/30/23  104:11M
 9/29/23  Bausch & Lomb Corp.               8-K:1,2,9   9/29/23   13:3.4M                                   Donnelley … Solutions/FA
 8/02/23  Bausch & Lomb Corp.               10-Q        6/30/23   97:10M
 7/07/23  Bausch & Lomb Corp.               8-K:1,9     6/30/23   11:927K                                   Donnelley … Solutions/FA
 5/03/23  Bausch & Lomb Corp.               10-Q        3/31/23  102:10M
 2/22/23  Bausch & Lomb Corp.               10-K       12/31/22  137:18M
11/02/22  Bausch & Lomb Corp.               10-Q        9/30/22   94:10M
 6/23/22  Bausch & Lomb Corp.               8-K:1,5,9   6/21/22   12:404K                                   Davis Polk & … LLP 01/FA
 5/10/22  Bausch & Lomb Corp.               8-K:1,5,8,9 5/05/22   13:2.4M                                   Donnelley … Solutions/FA
 4/28/22  Bausch & Lomb Corp.               S-1/A                  8:5.8M                                   Donnelley … Solutions/FA
 3/31/22  Bausch & Lomb Corp.               S-1/A                 22:7.3M                                   Donnelley … Solutions/FA
 1/13/22  Bausch & Lomb Corp.               S-1                   16:6M                                     Donnelley … Solutions/FA
 8/03/21  Bausch Health Companies Inc.      10-Q        6/30/21  110:14M
 5/06/19  Bausch Health Companies Inc.      10-Q        3/31/19  110:11M
 3/01/17  Bausch Health Companies Inc.      10-K       12/31/16  150:26M
 4/27/16  Bausch Health Companies Inc.      8-K:5,9     4/21/16    3:453K                                   Skadden/FA

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Filing Submission 0001860742-24-000004 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Bausch & Lomb Corp. – ‘10-K’ for 12/31/23 – ‘EX-101.DEF’

On: Wednesday, 2/21/24, at 4:55pm ET · For: 12/31/23 · Accession #: 1860742-24-4 · File #: 1-41380

Annual Report — Form 10-K — SEA’34Filing Table of Contents

‘EX-101.DEF’ — XBRL Definitions — blco-20231231_def

This Exhibit is an XBRL File.

16 Previous Filings that this Filing References

Annual Report — Form 10-K — SEA’34

Filing Table of Contents