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SHARE-BASED COMPENSATION (Tables)

6 Months Ended

Jun. 30, 2022

Share-Based Payment Arrangement [Abstract]

Summary of the components and classification of share-based compensation expense

The following table summarizes the components and classification of Bausch Health share-based compensation expenses related to stock options and RSUs for the three and six months ended June 30, 2022 and 2021:

						Three Months Ended June 30,												Six Months Ended June 30,
(in millions)						2022						2021						2022						2021
Stock options						$	3					$	3					$	7					$	7
RSUs						23						28						51						55
						$	26					$	31					$	58					$	62
Research and development expenses						$	3					$	2					$	6					$	5
Selling, general and administrative expenses						23						29						52						57
						$	26					$	31					$	58					$	62

Summary of share-based awards

Share-based awards granted for the six months ended June 30, 2022 and 2021 consist of:

			2022						2021
Bausch Health Share-Based Awards
Stock options
Granted			2,570,000						1,466,000
Weighted-average exercise price			$	23.95					$	32.52
Weighted-average grant date fair value			$	6.60					$	11.18
Time-based RSUs
Granted			2,680,000						2,861,000
Weighted-average grant date fair value			$	18.49					$	32.26
TSR performance-based RSUs
Granted			—						400,000
Weighted-average grant date fair value			$	—					$	56.04
ROTC performance-based RSUs
Granted			369,000						413,000
Weighted-average grant date fair value			$	9.40					$	31.72
B+L Separation performance-based RSUs
Granted			—						132,000
Weighted-average grant date fair value			$	—					$	32.56
Bausch+ Lomb Share-Based Awards
Stock options
Granted			6,455,000						—
Weighted-average exercise price			$	18.00					$	—
Weighted-average grant date fair value			$	4.55					$	—
Time-based RSUs
Granted			3,207,000						—
Weighted-average grant date fair value			$	17.92					$	—

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- References

No definition available.

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Tabular disclosure of cost recognized for award under share-based payment arrangement by plan. Includes, but is not limited to, related tax benefit.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(1)
-URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901

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- Definition

Tabular disclosure of activity for award under share-based payment arrangement. Includes, but is not limited to, outstanding award at beginning and end of year, granted, exercised, forfeited, and weighted-average grant date fair value.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
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-URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901

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-Name Accounting Standards Codification
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-SubTopic 10
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-URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
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