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UNH » Topics » RECONCILIATION OF NON-GAAP FINANCIAL MEASURES

This excerpt taken from the UNH 8-K filed Dec 2, 2008.

RECONCILIATION OF NON-GAAP FINANCIAL MEASURES

 

GAAP Diluted Net Earnings per Common Share

    $ 2.57 to $2.60  

Settlement of two class action lawsuits related to the Company’s historical stock option practices and related legal costs

      0.45  

Employee severance related to operating cost reduction initiatives and other items

      0.02  

Reduction in operating costs for proceeds from the sale of certain assets and membership in the individual Medicare Advantage business in Nevada

      (0.09 )
        

Diluted Net Earnings per Common Share Excluding Non-GAAP Reconciling Items

    $ 2.95 to $2.98  
        
This excerpt taken from the UNH 8-K filed Jan 18, 2007.

Reconciliation of Non-GAAP Financial Measures

The “Part D Normalized” results have been presented to enhance comparability with 2005 quarterly results. The “Part D Normalized” results assume that full year Medicare Part D benefit costs are recognized based on actuarially projected utilization over the contract year. Accordingly, “Part D Normalized” results for each quarter of 2006 included a pro rata share of management’s estimate of full year 2006 Medicare Part D benefit costs relating to beneficiaries as of the respective period ends. “Part D Normalized” results are not meant to be considered in isolation or as a substitute for net earnings or diluted net earnings per share prepared in accordance with GAAP.

EXCERPTS ON THIS PAGE:

8-K
Dec 2, 2008
8-K
Jan 18, 2007

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