Exhibit 99.2
Reconciliations of non-GAAP financial measures
Adjusted diluted earnings per share from continuing operations (“EPS”) for fiscal year (“FY”) 2009
         
    FY2009  
EPS
   $ 4.92  
Litigation charge (1)
   $ 0.11  
Tax adjustment (2)
   $ (0.08 )
 
      
Adjusted EPS
   $ 4.95  
 
(1)   Represents the charge relating to the pending settlement with the direct purchaser plaintiffs (which includes BD’s distributors) in the antitrust class actions.
 
(2)   Represents the tax benefit relating to various tax settlements in multiple jurisdictions.
First quarter FY2010 foreign currency-neutral EPS growth
                                                                                 
                                     
                                            Q1 FY2010           Total        
                            Q1 FY2009           impact of           unfavorable   Foreign   Foreign
                            foreign           foreign           foreign   currency   currency
                    Reported   currency   Q1 FY2009   currency   Q1 FY2010   currency   neutral   neutral
    Q1 FY2010   Q1 FY2009   growth ($)   holding gain   hedge gain   translation   hedge loss   impact   growth ($)   growth (%)
EPS
   $ 1.30     $ 1.25     $ 0.05     $ (0.09 )   $ (0.08 )   $ 0.12     $ (0.04 )   $ (0.09 )   $ 0.14       11.2 %
                                     
FY 2010 EPS Outlook
                         
    Estimated growth   Estimated foreign   Impact of foreign
    (based on adjusted   currency neutral   currency
    FY2009 EPS of $4.95)   growth   translation
EPS guidance
     2-4 %     8-10 %     - 6 %
The FY2010 impact of - 6% represents the year-on-year change due to estimated foreign currency translation, including hedging activities, as follows:
         
FY2009 Items:
        
Actual hedge gain in FY2009
   $ (0.26 )
Q1 FY2009 foreign currency holding gain
   $ (0.09 )
FY2010 Activity: *
        
Estimated favorable effect of foreign currency translation
   $ 0.23  
Estimated hedge losses
   $ (0.16 )
 
      
Total Year-on-Year Impact
   $ (0.28 )
Estimated impact on EPS Growth
   $ (0.28)/$4.95 ~ - 6 %
 
*   Estimated impact is based on the foreign exchange rates established for BD’s most recent fiscal year 2010 projection.