ACCUMULATED OTHER COMPREHENSIVE LOSS

9 Months Ended

Sep. 30, 2026

Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]

Accumulated other comprehensive loss consists of:


(in millions)	September 30, 2026		December 31, 2025
Foreign currency translation adjustment	$	(1,202)	$	(1,163)
Pension adjustment, net of tax	(21)		(21)
	$	(1,223)	$	(1,184)

Income taxes are not provided for foreign currency translation adjustments arising on the translation of Bausch + Lomb’s operations having a functional currency other than the U.S. dollar, except to the extent of translation adjustments related to Bausch + Lomb’s retained earnings for foreign jurisdictions in which Bausch + Lomb is not considered to be permanently reinvested.