Form 6-K

-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, P/+ub4am9hTnJBK4CLpnFx4dFHWDKLX5A5AK1THFhqKCQlwAawAmgSGhA/bebqOd MkAyD4KvEnNaRWqbo4YwwQ== 0001193125-08-124536.txt : 20080529 0001193125-08-124536.hdr.sgml : 20080529 20080529144453 ACCESSION NUMBER: 0001193125-08-124536 CONFORMED SUBMISSION TYPE: 6-K PUBLIC DOCUMENT COUNT: 6 CONFORMED PERIOD OF REPORT: 20080529 FILED AS OF DATE: 20080529 DATE AS OF CHANGE: 20080529 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TEVA PHARMACEUTICAL INDUSTRIES LTD CENTRAL INDEX KEY: 0000818686 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 000000000 STATE OF INCORPORATION: L3 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 6-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-16174 FILM NUMBER: 08866151 BUSINESS ADDRESS: STREET 1: 5 BAZEL ST STREET 2: P O B 3190 CITY: PETACH TIKVA STATE: L3 ZIP: 49131 MAIL ADDRESS: STREET 1: TEVA PHARMACEUTICAL INDUSTRIES LIMITED STREET 2: 5 BAZEL ST PO B 3190 CITY: PETACH TIKVA STATE: L3 ZIP: 49131 6-K 1 d6k.htm FORM 6-K Form 6-K

FORM 6-K

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

Report of Foreign Private Issuer

Pursuant to Rule 13a-16 or 15d-16

under the Securities Exchange Act of 1934

For the month of May 2008

Commission File Number 0-16174

TEVA PHARMACEUTICAL INDUSTRIES LIMITED

(Translation of registrant’s name into English)

5 Basel Street, P.O. Box 3190

Petach Tikva 49131 Israel

(Address of principal executive offices)

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F:

Form 20-F X Form 40-F

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation

S-T Rule 101(b)(1):

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation

S-T Rule 101(b)(7):

Indicate by check mark whether by furnishing the information contained in this Form, the registrant is also hereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.

Yes No X

If “Yes” is marked, indicate below the file number assigned to the registrant in connection with Rule 12g(3)-2(b): 82-

Attached as Exhibit 100 to this Form 6-K is certain information contained in the Report on Form 6-K of Teva Pharmaceutical Industries Limited (the “Registrant”) relating to the quarter ended March 31, 2008, previously filed on May 12, 2008, formatted in XBRL (Extensible Business Reporting Language). The Registrant is filing this Report on a voluntary basis.

Users of this data are advised pursuant to Rule 401 of Regulation S-T that the financial and other information contained in the XBRL documents included in this Form 6-K is unaudited and that these are not the official publicly filed financial statements of the Registrant. The purpose of submitting these XBRL formatted documents is to test the related format and technology and, as a result, investors should continue to rely on the official filed version of the furnished documents and not rely on the information in this Form 6-K, including Exhibit 100, in making investment decisions.

In accordance with Rule 402 of Regulation S-T, the information in this Form 6-K, including Exhibit 100, shall not be deemed to be “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), or otherwise subject to the liability of that section, and shall not be incorporated by reference into any registration statement or other document filed under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such filing.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

TEVA PHARMACEUTICAL INDUSTRIES LIMITED

(Registrant)


By:		/s/ Dan Suesskind
		Name: Dan Suesskind
		Title: Chief Financial Officer

Date: May 29, 2008

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Supplemental As Adjusted Income Data The tables below present supplemental data, in U.S. dollar terms, as a percentage of sales and the increase/decrease by item as a percentage of the amount for the comparable period, after excluding the following item, which management believes facilitates an understanding of the trends underlying Teva's business: - In the three months ended March 31, 2008, a $382 million charge related to a write-off of in-process R+D in connection with the CoGenesys acquisition. The data so presented - after this exclusion - are the results used by management and Teva's board of directors to evaluate the operational performance of the Company, to compare against the Company's work plans and budgets, and ultimately to evaluate the performance of management. For example, the Company annually prepares detailed "work plans" for the next three succeeding fiscal years. These are the work plans used to manage the business and are the plans against which management's performance is measured. All of such plans are prepared on a basis comparable to the presentation below, in that none of the plans takes into account those elements that are factored out in the "as adjusted" presentations. In addition, at quarterly meetings of the Board at which management provides financial updates to the Board on the Company's performance, presentations are made comparing the current fiscal quarterly results against: (a) the comparable quarter of the prior year, (b) the immediately preceding fiscal quarter and (c) the work plan. Such presentations are based upon the "as adjusted" approach reflected in the table below. Moreover, while there are always qualitative factors and elements of judgment involved in the granting of annual cash bonuses, the principal quantitative element in the determination of such bonuses are performance targets tied to the work plan, and thus tied to the same "as adjusted" presentation as is set forth below. In arriving at its "as adjusted" presentation, Teva has in the past factored out items, and would expect in the future to continue to factor out items, that either have a non-recurring impact on the income statement or which, in the judgment of Teva's management, are items that, either as a result of their nature or size, Teva would not expect to occur as part of its normal business on a regular basis, and that, were they not singled out, could potentially cause investors to extrapolate future performance from an improper base. While not all inclusive, examples of these items include: purchase accounting adjustments related to acquisitions, including adjustments for write-offs of R+D in-process, and inventory "step-ups" following acquisitions; restructuring charges related to efforts to rationalize and integrate Teva's operations on a global basis; material tax awards or settlements - both in terms of amounts paid or amounts received; impairment charges related to intangible assets such as intellectual property, product rights or goodwill; and the income tax effects of the foregoing types of items when they occur. As adjusted data are non-GAAP financial measures and should not be considered replacements for GAAP results. Teva provides such non-GAAP data on an adjusted basis because management believes that such data provide useful information to investors. However, investors are cautioned that, unlike financial measures prepared in accordance with GAAP, non-GAAP measures may not be comparable with the calculation of similar measures for other companies. These non-GAAP financial measures are presented solely to permit investors to more fully understand how management assesses the performance of the Company. The limitations of using these non-GAAP financial measures as performance measures are that they provide a view of the Company's results of operations without including all events during a period, such as the effects of acquisition, merger-related, restructuring and other charges, and may not provide a comparable view of the Company's performance to other companies in the pharmaceutical industry. Investors should consider non-GAAP financial measures in addition to, and not as replacements for, or superior to, measures of financial performance prepared in accordance with GAAP.

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Adjustments to Cumulative Effect of a Change in Accounting Principle, Net of Tax Effect Adjusted deferred income taxes not to be included in the operating assets and liabilities Deferred income taxes - net Adjusted deferred revenue not to be included in the operating assets and liabilities Adjustment Deferred Revenue The amount of expense charged against earnings by a company to write off the cost of non-production fixed assets over their useful lives, giving consideration to wear and tear, obsolescence, and salvage value. Depreciation (Non-Production) The amount of expense charged against earnings by a company to write off the cost of non-production fixed assets over their useful lives, giving consideration to wear and tear, obsolescence, and salvage value and/or the amount of expense charged against earnings by a company to write off the cost of an intangible possession (a non-current asset) and other related charges. Shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Depreciation and amortization The amount of expense charged against earnings by a company to write off the cost of non-production fixed assets over their useful lives, giving consideration to wear and tear, obsolescence, and salvage value and/or the amount of expense charged against earnings by a company to write off the cost of an intangible possession (a non-current asset). Depreciation and Amortization Adjustment Derivatives (Options, Swaps, Futures, etc.) shall be classified as cash flow operating activities Adjustment Derivatives Adjustment distribution of earnings to affiliates shall be classified as cash flows from operating activities and reported on the statement of cash flows. Adjustment Distributions Earnings Affiliates The aggregate income earned from investments in equity securities; include dividends income and/or reporting entity's share of investee's earned income adjusted for dividends distributed during an accounting period if reporting entity has significant inflow Adjustment Income/(Loss) from Equity Investments Benefits such as salary, benefits, stocks, pension, post-retirement benefits and other payments not to include Officers Compensation shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustment Employee Compensation Adjustment Costs and recoveries related to environmental remediation. Shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustment Environmental Remediation Adjusted amount of expense associated to stock-based compensation. Stock-based compensation Adjustments Excess Tax Benefit from Exercise of Stock Options Excess tax benefits from share-based payment arrangement Adjustment Extraordinary Items shall be classified as cash flow operating activities Adjustment Extraordinary Items Realized and unrealized foreign exchange gains and losses. Shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustments to Foreign Currency Exchange Gains/(Losses) The gains and losses included in earning resulting from the Costs and recoveries related to the settlement of litigation. Adjustment Gain/(Loss) Related to Litigation Settlement The gains and losses included in earning resulting from the sale of a business segment. Shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustments to Gain/(Loss) on Sale of Business Income(Loss), net of tax, of a business segment that has been discontinued at year-end or will be discontinued shortly after year end. Income/(Loss) from Discontinued Operations, Net of Tax Effect Adjustments to portion of purchase price allocated to technologies acquired through business combinations, which neither reached technological feasibility nor have future use ; such costs should be expensed right away. shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Acquisition of research and development in process Adjusted Intangible Assets excluding Goodwill (not to include writeoffs)not to be included in the operating assets and liabilities; shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustment Intangible Asset Excluding Goodwill Interest Income Earned (t-bills and notes) Adjustments to Interest Income Earned Adjusted Inventory not to be included in the operating assets and liabilities Adjustment Inventory Adjustment investments shall be classified as cash flow operating activities Adjustments to Gains/(Losses) on Sale of Investments Issuance Stock and or Warrants for services or claims Adjustment Issuance Stock and or Warrants Adjustment to the costs incurred by an entity during a business combination; shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustment Merger Related Costs The percentage of a subsidiary's income not owned by the consolidating entity, net of taxes. Adjustment Minority Interest Expenditures for salaries of officers other than those which can be clearly related to production. Adjustment Officers Compensation Adjustments to other deferred charges; shall be classified as cash flow operating activities Adjustments to Other Deferred Charges Adjusted property plant and equipment not to be included in the operating assets and liabilities Adjustment Property Plant Equipment Bad debt write-offs or provisions for the period. Shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustments to Provision for Doubtful Accounts Adjustment tax adjustments, settlements, and unusual provisions which includes adjustments of tax assessment reversal, IRS tax settlement and unusual repatriation of foreign earnings. Shall be classified as cash flows from Operating activities and reported in the statement of cash flows and not to be included in the operating assets and liabilities. Adjustment Tax Adjustments, Settlements, and Unusual Provisions The gains and losses included in earnings resulting from the sale of an asset Adjustment Realized Gains Losses On Sale Asset The gains and losses included in earning resulting from the sale of debt and equity securities. Shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustments to Realized Gains/(Losses) on Sale of Investments Adjusted receivables not to be included in the operating assets and liabilities Adjustment Receivable Adjustments to portion Research and Development Excluding InProcess Research and Development Adjustment Research and Development Excluding InProcess Charges resulting from the consolidation and/or relocation of operations, or the disposition or abandonment of operations or productive assets. These charges may be incurred in connection with a business combination, and change in strategic plan, or a managerial response to declines in demand, increasing costs or other environmental factors. Shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Restructuring Charges Adjustment Net gain received from Security transactions and shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustment Security Transactions Net Adjustment Tax Reserve Adjustment Tax Reserve Earnings (losses) arising from investments in non-consolidated subsidiaries. Adjustments to Undistributed Earnings of Affiliates Adjustment Voluntary Contribution Benefit Plan Adjustment Voluntary Contribution Benefit Plan Adjusted write off of Asset not to be included in the operating assets and liabilities; shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustment Write Off of Asset Adjusted write off of Goodwill; shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustment Write Off of Goodwill Adjusted write off of Intangible Assets excluding Goodwill not to be included in the operating assets and liabilities; shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustment Write Off of Intangible Asset Excluding Goodwill Adjusted write off of Inventory not to be included in the operating assets and liabilities; shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustment Write Off of Inventory Adjusted of Other write off not otherwise defined; shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustment Write Off of Other Adjusted write off of property plant and equipment not to be included in the operating assets and liabilities Adjustment Write Off Property Plant Equipment The net change in Retained Earnings as a result of adopting FIN 48, Accounting for Uncertainty in Income Taxes. Adoption of FIN 48 - Retained Earnings Adoption SFAS 123R - Additional Paid in Capital Adoption SFAS 123R - Additional Paid in Capital Adoption of SFAS 123R - UnearnedCompensation Adoption of SFAS 123R - UnearnedCompensation American Depository Share equivalent basic and diluted earnings (net income) per Outstanding Share. A share issued under deposit agreement that represents an underlying security in the issuer's home country. The term ADR and ADS are often thought to be the same. Technically, an ADS is the actual share trading, while an ADR represents a bundle of ADSs. ADS Equivalent Basic and Diluted Earnings Per Share American Depository Share equivalent basic earnings (net income) per Outstanding Share. A share issued under deposit agreement that represents an underlying security in the issuer's home country. The term ADR and ADS are often thought to be the same. Technically, an ADS is the actual share trading, while an ADR represents a bundle of ADSs. ADS Equivalent Basic Earnings Per Share American Depository Share equivalent diluted earnings (net income) per Outstanding Share. A share issued under deposit agreement that represents an underlying security in the issuer's home country. The term ADR and ADS are often thought to be the same. Technically, an ADS is the actual share trading, while an ADR represents a bundle of ADSs. ADS Equivalent Diluted Earnings Per Share American Depository Share equivalent Weighted Average Number of Shares Outstanding where Basic and Diluted are the same and reported as a single line Weighted Average Number Basic and Diluted Shares Outstanding American Depository Share equivalent Adjustment to the Weighted Average Number of Basic and Diluted Shares Outstanding Weighted Average Number Basic and Diluted Shares Outstanding Adjustment American Depository Share equivalent adjustment to the Weighted Average Number of Shares Outstanding where Basic and Diluted are the same Weighted Average Number Basic Diluted Shares Outstanding ProForma American Depository Share equivalent basic Weighted Average Number of Shares Outstanding ADS Equivalent Weighted Average Shares Outstanding - Basic American Depository Share equivalent basic Adjustment to the Weighted Average Number of Basic Shares Outstanding Weighted Average Number Basic Shares Outstanding Adjustment American Depository Share equivalent basic Proforma Weighted Average Number of Shares Outstanding ProForma Weighted Average Shares Outstanding - Basic American Depository Share equivalent Weighted Average Number of Diluted Shares Outstanding Weighted Average Shares Outstanding - Diluted American Depository Share equivalent adjustment to the Weighted Average Number of Diluted Shares Outstanding Weighted Average Number Diluted Shares Outstanding Adjustment American Depository Share equivalent ProForma Weighted Average Number of Diluted Shares Outstanding ProForma Weighted Average Shares Outstanding - Diluted Revenues arising from the sale of Advertising. Advertising Revenue Affiliates equity method Investments Affiliates equity method Investments The portion of Stock Compensation Allocated to General Administrative Allocation of Stock Compensation General Administrative The portion of Stock Compensation Allocated to Marketing and Selling Allocation of Stock Compensation Marketing and Selling The portion of Stock Compensation Allocated to Other Costs and or Expense Allocation of Stock Compensation Other Costs and or Expense The portion of Stock Compensation Allocated to Research and Development Allocation of Stock Compensation Research and Development The accumulated allowance for uncollectible minimum note receivable payments. Allowance for Uncollectible Notes Receivable Payments The cumulative amount of amortization, generally shown as a deduction from the recorded amount of the excess of the cost of an acquired entity over net of the amounts assigned to assets acquired and liabilities assumed in a business combination. Amortization Goodwill The cumulative amount of amortization, Intangible Assets Including Goodwill Amortization Intangible Assets and Goodwill The amount of expense charged against earnings by a company to write off the cost of an intangible possession not otherwise defined. Amortization - Other Amortization of Unearned Compensation Amortization of Unearned Compensation Amounts Due From Employee, not to include stockholders or officers, which are usually due within 1 year (or one business cycle). Amounts Due From Employee - Current Amounts Due From Employee, not to include stockholders or officers, due beyond one year or one operating cycle. Amounts Due From Employee - Noncurrent Amounts due to Employee, not to include stockholders or officers, which are usually due within 1 year (or one business cycle). Amounts Due To Employee - Current Amounts due to Employee, not to include stockholders or officers, due beyond one year or one operating cycle Amounts Due To Employee - Noncurrent An anti-dilutive element, in the calculation of fully diluted EPS, is a security or option that would have the effect of increasing EPS if converted; such instruments are excluded from the calculation of fully-diluted EPS. AntiDiluted Shares Outstanding Other impairment losses measured as the amount by which the carrying amount of the asset exceeds the fair value of the asset not otherwise defined Other Asset Impairment Charges Total assets Balance Sheet Unknown Subtotal Balance Sheet Unknown Subtotal Earnings (net income) per Basic and Diluted Share. Basic and Diluted Earnings Per Share Earnings (net income) per Basic and Diluted Share. Basic and Diluted Earnings Per Share Adjustment to Basic and Diluted earnings (net income) per Outstanding Share. Basic and Diluted Earnings Per Share Adjustment Basic and Diluted earnings (net income) per Outstanding Share Before Adjustment. Basic and Diluted Earnings Per Share Before Adjustment ProForma Diluted Earnings Per Share Diluted Earnings Per Share Pro Forma Earnings per share: Basic Adjustment to Basic earnings (net income) per Outstanding Share. Basic Earnings Per Share Adjustment Basic earnings (net income) per Outstanding Share Before Adjustment. Basic Earnings Per Share Before Adjustment ProForma Basic Earnings Per Share Basic Earnings Per Share Pro Forma Structure and Items added to Buildings that have limited lifes, such as renovations including interior masonry, interior flooring, electrical, and plumbing Building and Building Improvements Items added to Buildings that have limited lifes, such as renovations including interior masonry, interior flooring, electrical, and plumbing Building Improvements Costs resulting from the disposition or abandonment of operations or productive assets. These costs may be incurred in connection with a change in strategic plan, or a managerial response to declines in demand, increasing costs or other environmental factors. Adjustments to Reserve for Business Exit Costs Interest that is not immediately expensed, but instead is treated as an asset an amortized over time on the income statement Capitalized Interest Capitalized Product Development Costs Capitalized Product Development Costs Tangible assets financed by a capital lease agreement, net of adjustments and depreciation. Capital Leased Assets, Net Cash Acquired From Acquisition Cash Acquired From Acquisition Cash and cash equivalents Cash and cash equivalents adjustment to beginning period Cash and cash equivalents adjustment to beginning period Cash and cash equivalents at the beginning of the year. Cash equivalents are short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under the definition. Balance of cash and cash equivalents at beginning of period Cash and cash equivalents at the end of the year. Cash equivalents are short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under the definition. Balance of cash and cash equivalents at end of period Redeemable Preferred Amount per share cash dividend declared and/or paid by an entity to shareholders shall be reported in the statement of income. Cash Dividend Amount for Redeemable Preferred Per Share Amount per share cash dividend declared and/or paid by an entity to shareholders. Dividends per share Adjustment to discontinued operations not defined as operating, investing or financing activities. shall be classified as cash flows from Discontinued Operations when presented outside of operating, investing or financing activities Adjustment discontinue operations Cash Flow Statement Unknown Subtotal Cash Flow Statement Unknown Subtotal The Cash Portion of Acquisition of Business; it's a component of cash outflows from investing activities Cash Portion Acquisition Purchase Price Decrease in sales reserves and allowances, accounts payable and other current liabilities The net change in the beginning and end of period of receivables arising from the sale of goods and services provided in the normal course of business, which are usually due within 1 year (or one business cycle). Decrease in accounts receivable The net change in the beginning and end of period Accrued Expenses balances. Increase/(Decrease) in Accrued Expenses Accrued Product Purchases Accrued Product Purchases Accrued Product Shortages Accrued Product Shortages The net change in current obligations (due within one year or one operating cycle) owed to Employees which shall not include reporting entity's executives and owners during an accounting period Increase/(Decrease) in Amounts Due To Employee - Current Change in the aggregate net value (measured at the lower of net carrying value or fair value) for all assets Change in Assets of Discontinued Operations Long lived assets that are held for sale shall be classified as cash flow operating activities Change Assets Held for Sale The net change in the beginning and end of period Income Billing Excess Cost Earnings Increase/(Decrease) in Billing in Excess of Cost of Earnings The change the comprehensive income - other accumulated net losses recognized as an additional pension liability not yet recognized as a net periodic pension cost, net of tax effects. Increase/(Decrease) in Comprehensive Income, Net of Tax Effect - Accumulated Other The change the comprehensive income - other accumulated net losses recognized as an additional pension liability not yet recognized as a net periodic pension cost, net of tax effects. Increase/(Decrease) in Comprehensive Income, Net of Tax Effect - Accumulated Other The change in accumulated net losses recognized as an additional pension liability not yet recognized as a net periodic pension cost, net of tax effects. Pension and other postretirement plans adjustments The change the comprehensive income accumulated net losses recognized as an additional pension liability not yet recognized as a net periodic pension cost tax effect. Increase/(Decrease) in Comprehensive Income Additional Minimum Pension Liability Tax Effect The change in comprehensive income adjustment for converting foreign investments into the company's own currency on a particular day. The difference between the investment value in the foreign currency and the investment value in the company's own currency at a particular point in time. Also used for investments in subsidiaries which are of a different currency. Net of tax effect Increase/(Decrease) in Comprehensive Income Cumulative Translation Adjustment, Net of Tax Effect The change in tax effect of the comprehensive income adjustment for converting foreign investments into the company's own currency on a particular day. The difference between the investment value in the foreign currency and the investment value in company's own currency at a particular point in time. Increase/(Decrease) in Comprehensive Income Cumulative Translation Adjustment Tax Effect The change in comprehensive income accumulated gains and losses from hedges that meet hedge criteria are generally recognized in current income when gains and losses on the hedged item are reported in current income. Net of tax effect. Increase/(Decrease) in Comprehensive Income Deferred Hedging Gain/(Loss), Net of Tax Effect The change in tax effect of comprehensive income accumulated gains and losses from hedges that meet hedge criteria are generally recognized in current income when gains and losses on the hedged item are reported in current income. Increase/(Decrease) in Comprehensive Income Deferred Hedging Gain/(Loss) Tax Effect Change in Comprehensive Income Fair value of derivatives Change in Comprehensive Income Fair value of derivatives The change the comprehensive income - retained earnings net losses recognized as an additional pension liability not yet recognized as a net periodic pension cost, net of tax effects. Increase/(Decrease) in Comprehensive Income, Net of Tax Effect - Retained Earnings The change the comprehensive income - retained earnings net losses recognized as an additional pension liability not yet recognized as a net periodic pension cost, net of tax effects. Increase/(Decrease) in Comprehensive Income, Net of Tax Effect - Retained Earnings The change in cumulative amount of all the Comprehensive Income accounts not otherwise defined, net of tax effects. Increase/(Decrease) in Comprehensive Income, Net of Tax Effect The change in comprehensive income unrealized holding gains and losses on securities available-for-sale, or that result from the transfer of a debt security being transferred from 'hold-to-maturity' category to 'avail-for-sale'. Increase/(Decrease) in Comprehensive Income Unrealized Gain/(Loss) on Marketable Securities, Net of Reclassifications, Net of Tax Effect The change in tax effect in comprehensive income accumulated unrealized holding gains and losses on securities available-for-sale, or that result from the transfer of a debt security being transferred from 'hold-to-maturity' category to 'avail-for-sale'. Increase/(Decrease) in Comprehensive Income Unrealized Gain/(Loss) on Marketable Securities, Net of Reclassifications Tax Effect Current and Noncurrent Environmental Liabilities; shall be included in the operating assets and liabilities. Shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Current and Noncurrent Environmental Liabilities The net change in aggregate amount of prepayments liability (includes both current & non-current portions) to customers for good/service and shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Change Customer Advance The net change in the beginning and end of period in customer deposit liability balances. Increase/(Decrease) in Customer Deposits The net change in the beginning and end of period balances for deferred charges Increase/(Decrease) in Deferred Charges The net change in the beginning and end of period balances for deposits and other assets accounts that have not otherwise been defined. Change Deposit Other Assets Other net change in total estimated obligations recorded for probable future loss attributable to environmental contamination issues during an accounting period not otherwise defined Other Increase/(Decrease) in Environmental Liabilities Total unrealized gains (losses) on derivative instruments Total unrealized gains (losses) on derivative instruments The net change in the aggregate of Amounts due from taxing authorities related to the payment of income taxes, net of uncollectible amounts Change Income Taxes Receivable The net aggregate change in Income Taxes Payable and Receivable Change Income Taxes Receivable and Payables Net Change in Intangible Assets excluding Goodwill (not to include writeoffs) and shall be included in the operating assets and liabilities; shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Change in Intangible Asset Excluding Goodwill The net change in the aggregate amount of interest receivables; it's a component of Operating Activities Change in Interest Receivable Increase in inventories Net change in aggregate amount of investments and other assets shall be classified as cash flow operating activities Change Investments and Other Assets Change in the aggregate net value for all liabilities Change in Liabilities of Discontinued Operations Net change in aggregate amount of fees associated with administration of a mortgage loan and shall be classified as cash flow Investing activities Increase Decrease Mortgage Servicing Rights Net change in aggregate amount of Mortgage Backed Securities shall be classified as cash flow operating activities Change Net Gain Loss Mortgage Backed Securities The amount of net realized gain/loss on the sales of mortgage loans and shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Change Net Gain Loss Mortgage Loans EX-100.PRE 6 teva-20080512_pre.xml XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE -----END PRIVACY-ENHANCED MESSAGE-----