On April 27, 2017, Brunswick Corporation (Brunswick) announced its
financial results for the first quarter of 2017. The news release
Brunswick issued announcing its first quarter 2017 earnings is
incorporated herein by reference and is included as Exhibit 99.1 to
this Current Report on Form 8-K.

In the news release, Brunswick uses non-GAAP financial measures. A
non-GAAP financial measure is a numerical measure of a registrants
historical or future financial performance, financial position or
cash flows that excludes amounts, or is subject to adjustments that
have the effect of excluding amounts, that are included in the most
directly comparable measure calculated and presented in accordance
with GAAP in the statements of operations, balance sheets or
statements of cash flows of the issuer; or includes amounts, or is
subject to adjustments that have the effect of including amounts,
that are excluded from the most directly comparable measure so
calculated and presented. Operating and statistical measures and
certain ratios and other statistical measures are not non-GAAP
financial measures. GAAP refers to generally accepted accounting
principles in the United States.

Brunswick has used certain of the financial measures that are
included in the news release for several years, both in presenting
its results to shareholders and the investment community and in its
internal evaluation and management of its businesses. Brunswicks
management believes that these measures (including those that are
non-GAAP financial measures) and the information they provide are
useful to investors because they permit investors to view
Brunswicks performance using the same tools that Brunswick uses and
to better evaluate Brunswicks ongoing business performance. The
measure diluted earnings per common share (EPS), as adjusted, is
believed to be useful to investors because it represents a measure
of Brunswicks earnings, without the impact of restructuring, exit
and integration charges and the results of discontinued operations.
Brunswick defines this measure as diluted earnings (loss) per
common share from continuing operations, excluding the earnings per
share impact of pension settlement charges, restructuring, exit,
integration and impairment charges, impairment charges for an
equity method investment, loss on early extinguishment of debt,
special tax items and the results of discontinued operations.
Brunswicks management also believes that the measures adjusted
operating earnings and adjusted pretax earnings are useful to
investors because they provide a necessary and important
perspective on Brunswick’s operating performance and improve
comparability of performance against prior periods. Brunswick
defines adjusted operating earnings as operating earnings,
excluding the earnings impact of pension settlement charges and
restructuring, exit, integration and impairment charges, and
defines adjusted pretax earnings as earnings (loss) before income
taxes, excluding the earnings impact of pension settlement charges,
restructuring, exit, integration and impairment charges, impairment
charges for an equity method investment and the loss on early
extinguishment of debt. Brunswicks management believes that the
non-GAAP financial measure free cash flow is useful to investors
because it is an indication of cash flow that may be available to
fund investments in future growth initiatives. Brunswick defines
free cash flow as cash flow from operating and investing activities
(excluding cash provided by or used for acquisitions, investments,
reductions in or transfers to restricted cash, purchases or
sales/maturities of marketable securities and other investing
activities). Brunswick does not provide forward-looking guidance
for certain financial measures on a GAAP basis because it is unable
to predict certain items contained in the GAAP measures without
unreasonable efforts. These items may include pension settlement
charges, restructuring, exit and integration charges, special tax
items and certain other unusual adjustments.

Percentage changes in net sales expressed in constant currency are
presented to reflect the impact that changes in currency exchange
rates had on net sales. To present this information, net sales
transacted in currencies other than U.S. dollars are translated to
U.S. dollars using 2016 exchange rates for the comparative period,
using the average exchange rates in effect during that period. The
percentage change in net sales expressed on a constant currency
basis better reflects the changes in the underlying business
trends, excluding the impact of translation arising from foreign
currency exchange rate fluctuations.

The information in this report and the exhibit attached hereto
shall not be deemed filed for purposes of Section 18 of the
Securities Exchange Act of 1934, as amended, or otherwise subject
to the liabilities of that Section, nor shall it be deemed
incorporated by reference into any filing under the Securities Act
of 1933, as amended, except as expressly set forth by specific
reference in such filing.

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits:

Exhibit No. >Description of Exhibit