Test tubes are seen in front of a displayed Abbvie logo in this illustration taken, May 21, 2021. REUTERS/Dado Ruvic/Illustration

(Reuters) -AbbVie expects third-quarter earnings to include a $2.7 billion charge related to in-process research and development (IPR&D) expenses, the drugmaker said in a regulatory filing on Friday.

It also forecast third-quarter adjusted earnings per share in the range of $1.74 to $1.78, including the impact of the IPR&D expense.

AbbVie said such expenses may arise from collaborations, licensing deals or asset acquisitions, but are not forecast in advance due to uncertainty around timing and occurrence.

Including the third-quarter charge, AbbVie now expects full-year adjusted EPS to range between $10.38 and $10.58 compared with the prior range of $11.88 to $12.08.

(Reporting by Siddhi Mahatole in Bengaluru; Editing by Sahal Muhammed)