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Live Nation Entertainment, Inc. – ‘10-Q’ for 6/30/21 – ‘EX-31.2’

On:  Tuesday, 8/3/21, at 4:30pm ET   ·   For:  6/30/21   ·   Accession #:  1335258-21-105   ·   File #:  1-32601

Previous ‘10-Q’:  ‘10-Q’ on 5/6/21 for 3/31/21   ·   Next:  ‘10-Q’ on 11/4/21 for 9/30/21   ·   Latest:  ‘10-Q’ on 5/2/24 for 3/31/24   ·   5 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size

 8/03/21  Live Nation Entertainment, Inc.   10-Q        6/30/21   75:8.8M

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML   1.11M 
 2: EX-10.1     Employment Agreement                                HTML     77K 
 3: EX-10.2     First Amendment to Employment Agreement             HTML     26K 
 4: EX-10.3     Second Amendment to Employment Agreement            HTML     28K 
 5: EX-31.1     Certification of Chief Executive Officer            HTML     24K 
 6: EX-31.2     Certification of Chief Financial Officer            HTML     24K 
 7: EX-32.1     Section 1350 Certification of Chief Executive       HTML     22K 
                Officer                                                          
 8: EX-32.2     Section 1350 Certification of Chief Financial       HTML     22K 
                Officer                                                          
15: R1          Document                                            HTML     73K 
16: R2          Consolidated Balance Sheets (Unaudited)             HTML    153K 
17: R3          Consolidated Balance Sheets (Unaudited)             HTML     23K 
                (Parenthetical)                                                  
18: R4          Consolidated Statements of Operations (Unaudited)   HTML    117K 
19: R5          Consolidated Statements of Comprehensive Income     HTML     54K 
                (Loss) (Unaudited)                                               
20: R6          Consolidated Statements of Changes in Equity        HTML    178K 
                (Unaudited)                                                      
21: R7          Consolidated Statements of Cash Flows (Unaudited)   HTML    126K 
22: R8          Basis of Presentation and Other Information         HTML     32K 
23: R9          Impact of the Global Covid-19 Pandemic              HTML     27K 
24: R10         Long-Lived Assets                                   HTML    127K 
25: R11         Leases                                              HTML     51K 
26: R12         Long-Term Debt                                      HTML     49K 
27: R13         Fair Value Measurements                             HTML     56K 
28: R14         Commitments and Contingent Liabilities              HTML     29K 
29: R15         Equity                                              HTML     49K 
30: R16         Revenue Recognition                                 HTML     76K 
31: R17         Stock-Based Compensation                            HTML     33K 
32: R18         Segment Data                                        HTML    160K 
33: R19         Basis of Presentation and Other Information (Basis  HTML     24K 
                of Presentation and Other Information) (Policies)                
34: R20         Leases (Policies)                                   HTML     22K 
35: R21         Long-Lived Assets (Long-Lived Assets) (Tables)      HTML    128K 
36: R22         Leases (Tables)                                     HTML     55K 
37: R23         Long-Term Debt (Tables)                             HTML     52K 
38: R24         FAIR VALUE MEASUREMENTS Fair Value Measurements     HTML     58K 
                (Tables)                                                         
39: R25         EQUITY Equity (Tables)                              HTML     46K 
40: R26         REVENUE RECOGNITION Revenue Recognition (Tables)    HTML     65K 
41: R27         Stock-Based Compensation (Tables)                   HTML     34K 
42: R28         SEGMENT DATA Segment Data (Tables)                  HTML    155K 
43: R29         Basis of Presentation and Other Information (Basis  HTML     27K 
                of Presentation and Other Information) (Details)                 
44: R30         Impact of the Global Covid-19 Pandemic (Operating   HTML     35K 
                Results) (Details)                                               
45: R31         Long-Lived Assets (Narrative) (Details)             HTML     30K 
46: R32         Long-Lived Assets (Property, Plant and Equipment)   HTML     37K 
                (Details)                                                        
47: R33         Long-Lived Assets (Definite-lived Intangibles)      HTML    115K 
                (Details)                                                        
48: R34         Long-Lived Assets (Definite-lived Intangibles       HTML     24K 
                Amortization) (Details)                                          
49: R35         Long-Lived Assets (Goodwill) (Details)              HTML     53K 
50: R36         Long-Lived Assets (Investments in Nonconsolidated   HTML     30K 
                Affiliates) (Details)                                            
51: R37         Leases (Significant Components Of Operating Lease   HTML     29K 
                Expense) (Details)                                               
52: R38         Leases (Supplemental Cash Flow Information For      HTML     25K 
                Operating Leases) (Details)                                      
53: R39         Leases (Future Maturities of Operating Lease        HTML     39K 
                Liabilities) (Details)                                           
54: R40         Leases (Weighted Average Remaining Lease Term and   HTML     33K 
                Discount Rate for Operating Leases) (Details)                    
55: R41         (Issuance of Debt Narrative) (Details)              HTML     31K 
56: R42         (Schedule of Long-Term Debt) (Details)              HTML     51K 
57: R43         (Future of Maturities of Long-Term Debt) (Details)  HTML     39K 
58: R44         3.75% Senior Secured Notes Due 2028 (Details)       HTML     46K 
59: R45         Fair Value Measurements (Assets and Liabilities     HTML     26K 
                Measured On A Recurring Basis) (Details)                         
60: R46         Fair Value Measurements (Fair Value of Debt)        HTML     40K 
                (Details)                                                        
61: R47         Fair Value Measurements (Fair Value Measured On A   HTML     34K 
                Non-Recurring Basis) (Details)                                   
62: R48         Equity (Accumulated Other Comprehensive Loss)       HTML     45K 
                (Details)                                                        
63: R49         Equity (Antidilutive Securities Excluded from       HTML     32K 
                Computation of Earnings per Share) (Details)                     
64: R50         Revenue Recognition (Concerts Revenue) (Details)    HTML     37K 
65: R51         Revenue Recognition (Ticketing Revenue) (Details)   HTML     35K 
66: R52         Revenue Recognition (Ticketing Contract Advances)   HTML     32K 
                (Details)                                                        
67: R53         Revenue Recognition (Sponsorship & Advertising      HTML     35K 
                Revenue) (Details)                                               
68: R54         Revenue Recognition (Performance Obligation)        HTML     32K 
                (Details)                                                        
69: R55         Revenue Recognition (Deferred Revenue) (Details)    HTML     43K 
70: R56         Stock-Based Compensation (Summary of stock-based    HTML     29K 
                compensation expense) (Details)                                  
71: R57         SEGMENT DATA Segment Data (Details)                 HTML     86K 
73: XML         IDEA XML File -- Filing Summary                      XML    131K 
14: XML         XBRL Instance -- lyv-20210630_htm                    XML   2.36M 
72: EXCEL       IDEA Workbook of Financial Reports                  XLSX     90K 
10: EX-101.CAL  XBRL Calculations -- lyv-20210630_cal                XML    186K 
11: EX-101.DEF  XBRL Definitions -- lyv-20210630_def                 XML    478K 
12: EX-101.LAB  XBRL Labels -- lyv-20210630_lab                      XML   1.46M 
13: EX-101.PRE  XBRL Presentations -- lyv-20210630_pre               XML    862K 
 9: EX-101.SCH  XBRL Schema -- lyv-20210630                          XSD    162K 
74: JSON        XBRL Instance as JSON Data -- MetaLinks              357±   520K 
75: ZIP         XBRL Zipped Folder -- 0001335258-21-000105-xbrl      Zip    325K 


‘EX-31.2’   —   Certification of Chief Financial Officer


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Exhibit 31.2
CERTIFICATION OF CHIEF FINANCIAL OFFICER
CERTIFICATION
I, Joe Berchtold, certify that:
1. I have reviewed this Quarterly Report on Form 10-Q of Live Nation Entertainment, Inc.;
2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
4. The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
a) designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
b) designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
c) evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
d) disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and
5. The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):
a) all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and
b) any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.
 
Date: August 3, 2021
By:/s/ Joe Berchtold
Joe Berchtold
President and Chief Financial Officer



Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-Q’ Filing    Date    Other Filings
Filed on:8/3/218-K
For Period end:6/30/214
 List all Filings 


5 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 2/23/23  Live Nation Entertainment, Inc.   10-K       12/31/22  137:17M
 2/23/22  Live Nation Entertainment, Inc.   10-K       12/31/21  139:20M
 9/16/21  Live Nation Entertainment, Inc.   424B5                  1:396K                                   Donnelley … Solutions/FA
 9/14/21  Live Nation Entertainment, Inc.   424B5                  1:393K                                   Donnelley … Solutions/FA
 9/14/21  Live Nation Entertainment, Inc.   S-3ASR      9/14/21    3:236K                                   Donnelley … Solutions/FA
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Filing Submission 0001335258-21-000105   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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