Item 7.01. Regulation FD Disclosure.

Exhibit 99.1 of this Form 8-K contains the prepared remarks for IBM's Chairman and Chief Executive Officer Arvind Krishna and Chief Financial Officer Jim Kavanaugh's second-quarter 2022 earnings presentation to investors on July 18, 2022.

Reconciliations of non-GAAP financial measures discussed in the earnings presentation to the most directly comparable financial measures calculated and presented in accordance with GAAP are included as Exhibit 99.2 of this Form 8-K. The slides used in Messrs. Krishna and Kavanaugh's second-quarter 2022 earnings presentation are Exhibit 99.3 to the company's Form 8-K submitted to the SEC on July 18, 2022.

The information in this Item 7.01, including the corresponding Exhibits 99.1 and 99.2, is being furnished with the Commission and shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934.

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits

The following exhibits are being furnished as part of this report:



Exhibit No.                      Description of Exhibit
99.1           Prepared Remarks of Earnings Presentation on July 18, 2022
99.2           Non-GAAP Supplemental Materials

The following exhibit is being filed as part of this report:



Exhibit No.                           Description of Exhibit
104            Cover Page Interactive Data File (embedded within the Inline XBRL
               Document)

IBM's web site (www.ibm.com) contains a significant amount of information about IBM, including financial and other information for investors (www.ibm.com/investor/). IBM encourages investors to visit its various web sites from time to time, as information is updated and new information is posted.


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