{"schema_version":"secwatch.filing_event.v1","accession":"0001551152-23-000036","form_type":"8-K","ticker":"ABBV","cik":"0001551152","company_name":"AbbVie Inc.","filed_at":"2023-10-04T23:59:59+00:00","discovered_at":"2026-05-14T18:03:29.481197+00:00","generated_at":"2026-06-10T04:48:10.386007+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"AbbVie updates 2023 EPS guidance to include $66M acquired IPR&D expense","bullets":["Q3 2023 acquired IPR&D & milestones expense of $66M pre-tax; reduces diluted EPS by $0.04.","Updated Q3 2023 adjusted diluted EPS guidance: $2.76 - $2.86 (previously $2.80 - $2.90).","Full-year 2023 adjusted diluted EPS guidance: $10.86 - $11.06 (previously $10.90 - $11.10).","Prior guidance excluded Q3 2023 IPR&D expense; company does not forecast such expenses."],"urls":{"canonical":"https://secwatch.observer/filing/0001551152-23-000036","json":"https://secwatch.observer/filing/0001551152-23-000036.json","markdown":"https://secwatch.observer/filing/0001551152-23-000036.md","text":"https://secwatch.observer/filing/0001551152-23-000036.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1551152/000155115223000036/0001551152-23-000036-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1551152/000155115223000036/abbv-20231004.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-10T04:48:10.386007+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"aab07da88f4b77aa728fc8baca17ad27ca8102f0","claim":"AbbVie Inc. updated its the third quarter of 2023 guidance (reaffirmed).","evidence_excerpt":"Reported GAAP earnings and adjusted non-GAAP earnings for the third quarter of 2023 are expected to include acquired IPR&D and milestones expense of $66 million on a pre-tax basis, representing an unfavorable impact of $0.04 to both GAAP diluted earnings per share and adjusted non-GAAP diluted earnings per share. Results for the quarter ended September 30, 2023 have not been finalized and are subject to our financial statement closing procedures.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1551152/000155115223000036/0001551152-23-000036-index.htm","confidence":0.85,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the third quarter of 2023"},{"label":"Guidance","value":"reaffirmed"},{"label":"Result","value":"preliminary results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}