content_image/138599.jpg content_image/138600.jpg
The following specified items affected the comparability of results in 2012 and 2011: 

## 2012 

<img src='content_image/138599.jpg'>

## 2011 

<img src='content_image/138600.jpg'>

* The 2012 specified tax benefit relates to a capital loss deduction. The 2011 specified tax benefit relates to releases of tax reserves that were specified in prior periods. 

## $^{ }$Note 23 SUBSEQUENT EVENTS 

## $^{ }$Collaboration with The Medicines Company 

In February 2013, BMS and The Medicines Company entered into a global license and two year collaboration regarding Recothrom , a recombinant thrombin for use as a topical hemostat to control non-arterial bleeding during surgical procedures (previously acquired by BMS in connection with its acquisition of ZymoGenetics in 2010). Net sales of Recothrom  were $67 million in 2012. In connection with the collaboration, The Medicines Company will be responsible for all sales, distribution, marketing and certain regulatory matters relating to Recothrom,  and BMS will be responsible for the exclusive supply of the product. Certain assets were transferred to The Medicines Company at the start of the collaboration period, primarily the Recothrom  Business License Agreement and other regulatory assets. BMS retained all other assets related to Recothrom  including the patents, trademarks and inventory. 

