Adjustments to Current Assets
Adjustments to Total Assets
Adjustments to Current Liabilities
Adjustments to Total Liabilities
Adjustments to Stockholders’ Equity
Adjustments to Capitalization Table
Adjustments to Reported Income

Booking Holdings Inc., adjusted current assets

US$ in millions

	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
As Reported
Current assets	17,034)	15,798)	13,145)	12,206)	9,833)
Adjustments
Add: Allowance for expected credit losses	137)	117)	101)	166)	49)
After Adjustment
Adjusted current assets	17,171)	15,915)	13,246)	12,372)	9,882)

Based on: 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31).

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Booking Holdings Inc., adjusted total assets

US$ in millions

	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
As Reported
Total assets	24,342)	25,361)	23,641)	21,874)	21,402)
Adjustments
Add: Operating lease right-of-use asset (before adoption of FASB Topic 842)¹	—)	—)	—)	—)	—)
Add: Allowance for expected credit losses	137)	117)	101)	166)	49)
Less: Deferred tax assets (reported in Other assets, net)²	675)	613)	554)	455)	400)
After Adjustment
Adjusted total assets	23,804)	24,865)	23,188)	21,585)	21,051)

Based on: 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31).

¹ Operating lease right-of-use asset (before adoption of FASB Topic 842). See details »

² Deferred tax assets (reported in Other assets, net). See details »

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Booking Holdings Inc., adjusted current liabilities

US$ in millions

	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
As Reported
Current liabilities	13,330)	8,474)	6,246)	3,425)	5,366)
Adjustments
Less: Current restructuring liabilities	—)	—)	3)	37)	7)
After Adjustment
Adjusted current liabilities	13,330)	8,474)	6,243)	3,388)	5,359)

Based on: 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31).

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Booking Holdings Inc., adjusted total liabilities

US$ in millions

	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
As Reported
Total liabilities	27,086)	22,579)	17,463)	16,981)	15,469)
Adjustments
Add: Operating lease liability (before adoption of FASB Topic 842)¹	—)	—)	—)	—)	—)
Less: Deferred tax liabilities²	258)	685)	905)	1,127)	876)
Less: Restructuring liabilities	—)	—)	3)	37)	7)
After Adjustment
Adjusted total liabilities	26,828)	21,894)	16,555)	15,817)	14,586)

Based on: 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31).

¹ Operating lease liability (before adoption of FASB Topic 842). See details »

² Deferred tax liabilities. See details »

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Booking Holdings Inc., adjusted stockholders’ equity (deficit)

US$ in millions

	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
As Reported
Stockholders’ equity (deficit)	(2,744)	2,782)	6,178)	4,893)	5,933)
Adjustments
Less: Net deferred tax assets (liabilities)¹	417)	(72)	(351)	(672)	(476)
Add: Allowance for expected credit losses	137)	117)	101)	166)	49)
Add: Restructuring liabilities	—)	—)	3)	37)	7)
After Adjustment
Adjusted stockholders’ equity (deficit)	(3,024)	2,971)	6,633)	5,768)	6,465)

Based on: 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31).

¹ Net deferred tax assets (liabilities). See details »

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Booking Holdings Inc., adjusted capitalization table

US$ in millions

	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
As Reported
Current finance lease liabilities	34)	21)	4)	—)	—)
Short-term debt	1,961)	500)	1,989)	985)	988)
Non-current finance lease liabilities	34)	32)	6)	—)	—)
Long-term debt	12,223)	11,985)	8,937)	11,029)	7,640)
Total reported debt	14,252)	12,538)	10,936)	12,014)	8,628)
Stockholders’ equity (deficit)	(2,744)	2,782)	6,178)	4,893)	5,933)
Total reported capital	11,508)	15,320)	17,114)	16,907)	14,561)
Adjustments to Debt
Add: Operating lease liability (before adoption of FASB Topic 842)¹	—)	—)	—)	—)	—)
Add: Current operating lease liabilities (classified in Accrued expenses and other current liabilities)²	152)	125)	143)	159)	161)
Add: Non-current operating lease liabilities³	599)	552)	351)	366)	462)
Adjusted total debt	15,003)	13,215)	11,430)	12,539)	9,251)
Adjustments to Equity
Less: Net deferred tax assets (liabilities)⁴	417)	(72)	(351)	(672)	(476)
Add: Allowance for expected credit losses	137)	117)	101)	166)	49)
Add: Restructuring liabilities	—)	—)	3)	37)	7)
Adjusted stockholders’ equity (deficit)	(3,024)	2,971)	6,633)	5,768)	6,465)
After Adjustment
Adjusted total capital	11,979)	16,186)	18,063)	18,307)	15,716)

Based on: 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31).

¹ Operating lease liability (before adoption of FASB Topic 842). See details »

² Current operating lease liabilities (classified in Accrued expenses and other current liabilities). See details »

³ Non-current operating lease liabilities. See details »

⁴ Net deferred tax assets (liabilities). See details »

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Booking Holdings Inc., adjusted net income

US$ in millions

12 months ended:	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
As Reported
Net income	4,289)	3,058)	1,165)	59)	4,865)
Adjustments
Add: Deferred income tax expense (benefit)¹	(478)	(257)	(445)	213)	122)
Add: Increase (decrease) in allowance for expected credit losses	20)	16)	(65)	117)	(2)
Add: Increase (decrease) in restructuring liabilities	—)	(3)	(34)	30)	7)
Add: Other comprehensive income (loss), net of tax	(56)	(123)	(26)	73)	125)
After Adjustment
Adjusted net income	3,775)	2,691)	595)	492)	5,117)

Based on: 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31).

¹ Deferred income tax expense (benefit). See details »

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Booking Holdings Inc. (NASDAQ:BKNG)

Adjustments to Financial Statements

Adjustments to Current Assets

Adjustments to Total Assets

Adjustments to Current Liabilities

Adjustments to Total Liabilities

Adjustments to Stockholders’ Equity

Adjustments to Capitalization Table

Adjustments to Reported Income