Note 3 — Supplemental Financial Information

Shares of unvested restricted stock that contain non-forfeitable rights to dividends are treated as participating securities and are included in the computation of earnings per share under the two-class method. Under the two-class method, net earnings are allocated between common shares and participating securities. Earnings from Continuing Operations allocated to common shares for the three months ended September 30, 2015 and 2014 were $593 million and $437 million, respectively and for the nine months ended September 30, 2015 and 2014 were $1.902 billion and $1.083 billion, respectively. Net earnings allocated to common shares for the three months ended September 30, 2015 and 2014 were $577 million and $536 million, respectively, and for the nine months ended September 30, 2015 and 2014 were $3.638 billion and $1.373 billion, respectively.

Other (income) expense, net in the first nine months of 2015 primarily relates to a $207 million gain on the sale of a portion of Abbott’s position in Mylan N.V. stock and $79 million of income resulting from a decrease in the fair value of contingent consideration related to a business acquisition. In the first nine months of 2015, Abbott sold 40.3 million of the 110 million ordinary shares of Mylan N.V. received in the sale of the developed markets branded generics pharmaceuticals business to Mylan. Abbott received $2.29 billion in net proceeds from the sale of these shares. As a result of this sale, Abbott’s ownership interest in Mylan N.V. decreased from approximately 22% to approximately 14%.

Other, net in Net cash from operating activities in the Condensed Consolidated Statement of Cash Flows for the first nine months of 2015 and 2014 includes the effects of contributions to defined benefit plans of $551 million and $350 million, respectively, and to the post-employment medical and dental benefit plans of $24 million and $40 million in the nine month periods of 2015 and 2014, respectively. The first nine months of 2015 also includes the non-cash impact of approximately $1.1 billion of tax expense associated with the gain on the sale of businesses. The first nine months of 2014 includes approximately $165 million of cash refunded by taxing authorities, resulting from the resolution of various tax positions pertaining to prior years; and the timing of cash taxes.

The components of short-term and long-term investments as of September 30, 2015 and December 31, 2014 are as follows:

Short-term Investments	September 30,		December 31,
(in millions)	2015		2014
Investments, primarily bank time deposits	$	3,007	$	397

Long-term Investments
(in millions)
Equity securities	$	3,038	$	212
Other	17		17

Total	$	3,055	$	229

The long-term investments in equity securities as of September 30, 2015 include 69.7 million of ordinary shares of Mylan N.V. with a market value of $2.808 billion.

In March 2015, Abbott issued $2.5 billion of long-term debt consisting of $750 million of 2.00% Senior Notes due March 15, 2020; $750 million of 2.55% Senior Notes due March 15, 2022; and $1.0 billion of 2.95% Senior Notes due March 15, 2025. Abbott also entered into interest rate swap contracts totaling $2.5 billion. These contracts have the effect of changing Abbott’s obligation from a fixed interest rate to a variable interest rate obligation.