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Paramount Global – ‘10-K’ for 12/31/23 – ‘EX-32.B’

On:  Wednesday, 2/28/24, at 5:14pm ET   ·   For:  12/31/23   ·   Accession #:  813828-24-7   ·   File #:  1-09553

Previous ‘10-K’:  ‘10-K’ on 2/16/23 for 12/31/22   ·   Latest ‘10-K’:  This Filing   ·   32 References:   

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

 2/28/24  Paramount Global                  10-K       12/31/23  145:21M

Annual Report   —   Form 10-K   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   3.30M 
 2: EX-21       Subsidiaries List                                   HTML    658K 
 3: EX-23.A     Consent of Expert or Counsel                        HTML     38K 
 4: EX-24       Power of Attorney                                   HTML     60K 
 9: EX-97       Clawback Policy re: Recovery of Erroneously         HTML     63K 
                Awarded Compensation                                             
 5: EX-31.A     Certification -- §302 - SOA'02                      HTML     42K 
 6: EX-31.B     Certification -- §302 - SOA'02                      HTML     42K 
 7: EX-32.A     Certification -- §906 - SOA'02                      HTML     39K 
 8: EX-32.B     Certification -- §906 - SOA'02                      HTML     39K 
15: R1          Cover                                               HTML    112K 
16: R2          Audit Information                                   HTML     43K 
17: R3          Consolidated Statements of Operations               HTML    178K 
18: R4          Consolidated Statements of Comprehensive Income     HTML     73K 
19: R5          Consolidated Balance Sheets                         HTML    194K 
20: R6          Consolidated Balance Sheets (Parenthetical)         HTML     68K 
21: R7          Consolidated Statements of Cash Flows               HTML    167K 
22: R8          Consolidated Statements of Cash Flows               HTML     40K 
                (Parenthetical)                                                  
23: R9          Consolidated Statements of Stockholders' Equity     HTML    116K 
24: R10         Basis of Presentation and Summary of Significant    HTML    133K 
                Accounting Policies                                              
25: R11         Dispositions and Acquisitions                       HTML    122K 
26: R12         Property and Equipment                              HTML     52K 
27: R13         Programming and Other Inventory                     HTML     77K 
28: R14         Goodwill and Other Intangible Assets                HTML    155K 
29: R15         Restructuring and Other Corporate Matters           HTML     86K 
30: R16         Related Parties                                     HTML     56K 
31: R17         Revenues                                            HTML     58K 
32: R18         Debt                                                HTML     95K 
33: R19         Leases                                              HTML    117K 
34: R20         Financial Instruments                               HTML     52K 
35: R21         Fair Value Measurements                             HTML     51K 
36: R22         Variable Interest Entities                          HTML     52K 
37: R23         Stockholders' Equity                                HTML    106K 
38: R24         Stock-Based Compensation                            HTML     81K 
39: R25         Income Taxes                                        HTML    119K 
40: R26         Pension and Other Postretirement Benefits           HTML    276K 
41: R27         Segment Information                                 HTML    124K 
42: R28         Commitments and Contingencies                       HTML     86K 
43: R29         Supplemental Financial Information                  HTML     69K 
44: R30         Schedule II - Valuation and Qualifying Accounts     HTML     73K 
45: R31         Basis of Presentation and Summary of Significant    HTML    159K 
                Accounting Policies (Policies)                                   
46: R32         Basis of Presentation and Summary of Significant    HTML     84K 
                Accounting Policies (Tables)                                     
47: R33         Dispositions and Acquisitions (Tables)              HTML    120K 
48: R34         Property and Equipment (Tables)                     HTML     53K 
49: R35         Programming and Other Inventory (Tables)            HTML     93K 
50: R36         Goodwill and Other Intangible Assets (Tables)       HTML    193K 
51: R37         Restructuring and Other Corporate Matters (Tables)  HTML     85K 
52: R38         Related Parties (Tables)                            HTML     50K 
53: R39         Revenues (Tables)                                   HTML     50K 
54: R40         Debt (Tables)                                       HTML     83K 
55: R41         Leases (Tables)                                     HTML     79K 
56: R42         Financial Instruments (Tables)                      HTML     46K 
57: R43         Fair Value Measurements (Tables)                    HTML     51K 
58: R44         Variable Interest Entities (Tables)                 HTML     54K 
59: R45         Stockholders' Equity (Tables)                       HTML     96K 
60: R46         Stock-Based Compensation (Tables)                   HTML     80K 
61: R47         Income Taxes (Tables)                               HTML    120K 
62: R48         Pension and Other Postretirement Benefits (Tables)  HTML    288K 
63: R49         Segment Information (Tables)                        HTML    128K 
64: R50         Commitments and Contingencies (Tables)              HTML     62K 
65: R51         Supplemental Financial Information (Tables)         HTML     72K 
66: R52         Basis of Presentation and Summary of Significant    HTML     94K 
                Accounting Policies - Narrative (Details)                        
67: R53         Basis of Presentation and Summary of Significant    HTML     48K 
                Accounting Policies - Useful Lives of Property and               
                Equipment (Details)                                              
68: R54         Basis of Presentation and Summary of Significant    HTML     49K 
                Accounting Policies - Reconciliation of Weighted                 
                Average Shares Used in Calculation of EPS                        
                (Details)                                                        
69: R55         Basis of Presentation and Summary of Significant    HTML     78K 
                Accounting Policies - Reconciliation of Net                      
                Earnings (Loss) Used in Calculation of EPS                       
                (Details)                                                        
70: R56         Dispositions and Acquisitions - Narrative           HTML     86K 
                (Details)                                                        
71: R57         Dispositions and Acquisitions - Schedule of         HTML    105K 
                Discontinued Operations, Net Earnings (Details)                  
72: R58         Dispositions and Acquisitions - Schedule of         HTML     74K 
                Discontinued Operations, Assets and Liabilities                  
                (Details)                                                        
73: R59         Property and Equipment (Details)                    HTML     56K 
74: R60         Programming and Other Inventory - Summary of        HTML     64K 
                Programming and Other Inventory (Details)                        
75: R61         Programming and Other Inventory - Amortization of   HTML     46K 
                Programming and Production Costs (Details)                       
76: R62         Programming and Other Inventory - Narrative         HTML     59K 
                (Details)                                                        
77: R63         Programming and Other Inventory - Expected          HTML     61K 
                Amortization of Released Programming Inventory                   
                (Details)                                                        
78: R64         Goodwill and Other Intangible Assets - Narrative    HTML     70K 
                (Details)                                                        
79: R65         Goodwill and Other Intangible Assets - Goodwill     HTML     78K 
                (Details)                                                        
80: R66         Goodwill and Other Intangible Assets - Intangible   HTML     75K 
                Assets (Details)                                                 
81: R67         Goodwill and Other Intangible Assets -              HTML     41K 
                Amortization Expense (Details)                                   
82: R68         Goodwill and Other Intangible Assets - Expected     HTML     49K 
                Aggregate Annual Amortization Expense (Details)                  
83: R69         Restructuring and Other Corporate Matters -         HTML     51K 
                Restructuring Charges and Other Corporate Matters                
                (Details)                                                        
84: R70         Restructuring and Other Corporate Matters -         HTML     66K 
                Narrative (Details)                                              
85: R71         Restructuring and Other Corporate Matters -         HTML     71K 
                Rollforward of Restructuring Liability (Details)                 
86: R72         Related Parties - Narrative (Details)               HTML     49K 
87: R73         Related Parties - Schedule of Related Party         HTML     54K 
                Transactions (Details)                                           
88: R74         Revenues - Disaggregation of Revenue (Details)      HTML     54K 
89: R75         Revenues - Narrative (Details)                      HTML     66K 
90: R76         Debt - Schedule of Debt (Details)                   HTML    141K 
91: R77         Debt - Narrative (Details)                          HTML    143K 
92: R78         Debt - Maturities of Long-Term Debt (Details)       HTML     55K 
93: R79         Leases - Summary of Operating Lease Assets and      HTML     48K 
                Liabilities (Details)                                            
94: R80         Leases - Weighted Average Lease Assumptions         HTML     42K 
                (Details)                                                        
95: R81         Leases - Lease Cost (Details)                       HTML     49K 
96: R82         Leases - Supplemental Cash Flow Information for     HTML     43K 
                Operating Leases (Details)                                       
97: R83         Leases - Expected Future Minimum Payments           HTML     57K 
                (Details)                                                        
98: R84         Leases - Narrative (Details)                        HTML     42K 
99: R85         Financial Instruments - Narrative (Details)         HTML     93K 
100: R86         Financial Instruments - Gains (Losses) Recognized   HTML     42K  
                on Derivative Financial Instruments (Details)                    
101: R87         Fair Value Measurements (Details)                   HTML     50K  
102: R88         Variable Interest Entities (Details)                HTML     68K  
103: R89         Stockholders' Equity - Narrative (Details)          HTML     96K  
104: R90         Stockholders' Equity - Summary of Common Stock      HTML     62K  
                Dividends (Details)                                              
105: R91         Stockholders' Equity - Accumulated Other            HTML     67K  
                Comprehensive Income (Loss) (Details)                            
106: R92         Stock-Based Compensation - Narrative (Details)      HTML    104K  
107: R93         Stock-Based Compensation - Stock-Based              HTML     62K  
                Compensation Expense (Details)                                   
108: R94         Stock-Based Compensation - RSUs and PSUs (Details)  HTML     66K  
109: R95         Stock-Based Compensation - Stock Options (Details)  HTML     55K  
110: R96         Stock-Based Compensation - Other Stock Option       HTML     45K  
                Exercises Information (Details)                                  
111: R97         Income Taxes - U.S. and Foreign Components of       HTML     47K  
                Earnings From Continuing Operations Before Income                
                Taxes and Equity in Loss of Investee Companies                   
                (Details)                                                        
112: R98         Income Taxes - Components of Income Tax Provision   HTML     66K  
                (Benefit) (Details)                                              
113: R99         Income Taxes - Narrative (Details)                  HTML     74K  
114: R100        Income Taxes - Reconciliation of U.S. Federal       HTML     62K  
                Statutory Income Tax Rate (Details)                              
115: R101        Income Taxes - Components of Deferred Income Tax    HTML     81K  
                Assets and Liabilities (Details)                                 
116: R102        Income Taxes - Change in Reserve for Uncertain Tax  HTML     52K  
                Positions (Details)                                              
117: R103        Pension and Other Postretirement Benefits -         HTML    103K  
                Narrative (Details)                                              
118: R104        Pension and Other Postretirement Benefits - Change  HTML     63K  
                in Benefit Obligations (Details)                                 
119: R105        Pension and Other Postretirement Benefits - Change  HTML     61K  
                in Plan Assets (Details)                                         
120: R106        Pension and Other Postretirement Benefits - Funded  HTML     57K  
                Status of Pension and Postretirement Benefit                     
                Obligations (Details)                                            
121: R107        Pension and Other Postretirement Benefits -         HTML     56K  
                Amounts Recognized in Accumulated Other                          
                Comprehensive Income (Loss) (Details)                            
122: R108        Pension and Other Postretirement Benefits -         HTML     46K  
                Accumulated Benefit Obligation in Excess of Plan                 
                Assets (Details)                                                 
123: R109        Pension and Other Postretirement Benefits -         HTML     91K  
                Components of Net Periodic Cost (Benefit) and                    
                Amounts Recognized in Other Comprehensive Income                 
                (Loss) (Details)                                                 
124: R110        Pension and Other Postretirement Benefits -         HTML     70K  
                Assumptions (Details)                                            
125: R111        Pension and Other Postretirement Benefits - Plan    HTML    101K  
                Assets Measured at Fair Value (Details)                          
126: R112        Pension and Other Postretirement Benefits -         HTML     70K  
                Estimated Future Benefit Payments (Details)                      
127: R113        Pension and Other Postretirement Benefits -         HTML     84K  
                Multiemployer Defined Benefit Pension Plans                      
                (Details)                                                        
128: R114        Segment Information - Revenues (Details)            HTML     77K  
129: R115        Segment Information - Narrative (Details)           HTML     50K  
130: R116        Segment Information - Intercompany Revenues         HTML     53K  
                (Details)                                                        
131: R117        Segment Information - Adjusted OIBDA by Segment     HTML    140K  
                and Reconciliation to Net Earnings (Loss)                        
                (Details)                                                        
132: R118        Segment Information - Revenue by Location           HTML     48K  
                (Details)                                                        
133: R119        Segment Information - Long-lived Assets (Details)   HTML     44K  
134: R120        Commitments and Contingencies - Narrative           HTML    125K  
                (Details)                                                        
135: R121        Commitments and Contingencies - Commitments and     HTML     83K  
                Contractual Obligations (Details)                                
136: R122        Supplemental Financial Information - Components of  HTML     50K  
                Other Items, Net (Details)                                       
137: R123        Supplemental Financial Information - Narrative      HTML     43K  
                (Details)                                                        
138: R124        Supplemental Financial Information - Redeemable     HTML     54K  
                Noncontrolling Interest (Details)                                
139: R125        Supplemental Financial Information - Supplemental   HTML     48K  
                Cash Flow Information (Details)                                  
140: R126        Schedule II - Valuation and Qualifying Accounts     HTML     54K  
                (Details)                                                        
142: XML         IDEA XML File -- Filing Summary                      XML    271K  
145: XML         XBRL Instance -- para-20231231_htm                   XML   4.68M  
141: EXCEL       IDEA Workbook of Financial Report Info              XLSX    303K  
11: EX-101.CAL  XBRL Calculations -- para-20231231_cal               XML    465K 
12: EX-101.DEF  XBRL Definitions -- para-20231231_def                XML   1.52M 
13: EX-101.LAB  XBRL Labels -- para-20231231_lab                     XML   3.40M 
14: EX-101.PRE  XBRL Presentations -- para-20231231_pre              XML   2.16M 
10: EX-101.SCH  XBRL Schema -- para-20231231                         XSD    326K 
143: JSON        XBRL Instance as JSON Data -- MetaLinks              913±  1.41M  
144: ZIP         XBRL Zipped Folder -- 0000813828-24-000007-xbrl      Zip   1.79M  


‘EX-32.B’   —   Certification — §906 – SOA’02


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Exhibit 32(b)

Certification Pursuant to 18 U.S.C.  Section 1350,
as adopted pursuant to
Section 906 of the Sarbanes-Oxley Act of 2002
In connection with the Annual Report of Paramount Global (the “Company”) on Form 10-K for the year ended December 31, 2023 as filed with the Securities and Exchange Commission (the ”Report”), I, Naveen Chopra, Executive Vice President, Chief Financial Officer of the Company, certify that to my knowledge:
1.    the Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
2.    the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.
/s/ Naveen Chopra
Naveen Chopra
February 28, 2024



Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing    Date    Other Filings
Filed on:2/28/248-K
For Period end:12/31/23
 List all Filings 


32 Previous Filings that this Filing References

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

11/17/23  Paramount Global                  8-K:5,9    11/16/23   13:460K
11/03/23  Paramount Global                  10-Q        9/30/23   82:9.3M
 8/08/23  Paramount Global                  10-Q        6/30/23   80:9.2M
 5/04/23  Paramount Global                  10-Q        3/31/23   80:8.3M
 3/09/23  Paramount Global                  8-K:1,9     3/03/23   12:1.1M                                   Shearman & Sterling LLP
 2/16/23  Paramount Global                  10-K       12/31/22  151:23M
12/21/22  Paramount Global                  8-K:5,9    12/16/22   12:446K
10/07/22  Paramount Global                  S-8        10/07/22   11:511K                                   Shearman & Sterling LLP
 5/03/22  Paramount Global                  10-Q        3/31/22   93:11M
 2/18/22  Paramount Global                  8-K:5,9     2/16/22   13:557K
 2/15/22  Paramount Global                  10-K       12/31/21  163:23M
12/14/21  Paramount Global                  8-K:1,9    12/09/21   12:985K                                   Shearman & Sterling LLP
11/04/21  Paramount Global                  10-Q        9/30/21  102:12M
 4/02/21  Paramount Global                  DEF 14A     5/25/21    1:4.9M                                   Donnelley … Solutions/FA
 3/26/21  Paramount Global                  8-K:3,5,8,9 3/23/21   16:1.1M                                   Donnelley … Solutions/FA
 2/24/21  Paramount Global                  10-K       12/31/20  170:25M
 3/27/20  Paramount Global                  S-3ASR      3/27/20    6:1M                                     Donnelley … Solutions/FA
 1/23/20  Paramount Global                  8-K:1,2,9   1/23/20   12:962K                                   Shearman & Sterling LLP
12/04/19  Paramount Global                  8-K:2,3,5,812/03/19   17:535K                                   Donnelley … Solutions/FA
10/17/19  Paramount Global                  S-4                   28:5.8M                                   Donnelley … Solutions/FA
 8/19/19  Paramount Global                  8-K:1,5,9   8/13/19   15:1.3M                                   Donnelley … Solutions/FA
 2/15/19  Paramount Global                  10-K       12/31/18  150:31M
 9/10/18  Paramount Global                  8-K:1,5,7,9 9/09/18    5:271K                                   Donnelley … Solutions/FA
 8/04/16  Viacom Inc.                       10-Q        6/30/16   65:5.9M
 8/05/15  Paramount Global                  10-Q        6/30/15   66:11M
 2/13/15  Paramount Global                  10-K       12/31/14  115:38M
 1/23/15  Viacom Inc.                       DEF 14A     3/16/15    1:1.3M                                   Donnelley … Solutions/FA
 2/23/12  Paramount Global                  10-K       12/31/11  111:25M                                    Toppan Merrill-FA
 4/05/10  Paramount Global                  8-K:8,9     3/30/10    6:304K                                   Donnelley … Solutions/FA
 9/18/09  Paramount Global                  8-K:1,9     9/15/09    2:115K
11/03/08  Paramount Global                  S-3ASR     11/03/08   10:2.5M                                   Cravath Swaine & … 01/FA
 4/17/06  Viacom Inc.                       8-K:1,2,9   4/12/06    5:974K
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Filing Submission 0000813828-24-000007   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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