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Paramount Global – ‘10-Q’ for 9/30/21 – ‘EX-32.B’

On:  Thursday, 11/4/21, at 10:18am ET   ·   For:  9/30/21   ·   Accession #:  813828-21-40   ·   File #:  1-09553

Previous ‘10-Q’:  ‘10-Q’ on 8/5/21 for 6/30/21   ·   Next:  ‘10-Q’ on 5/3/22 for 3/31/22   ·   Latest:  ‘10-Q’ on 4/29/24 for 3/31/24   ·   4 References:   

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

11/04/21  ViacomCBS Inc.                    10-Q        9/30/21  102:12M

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML   1.44M 
 2: EX-10.A     Material Contract                                   HTML    115K 
 3: EX-10.B     Material Contract                                   HTML     81K 
 4: EX-10.C     Material Contract                                   HTML    118K 
 5: EX-10.D     Material Contract                                   HTML    102K 
 6: EX-10.E     Material Contract                                   HTML     76K 
 7: EX-10.F     Material Contract                                   HTML     97K 
 8: EX-31.A     Certification -- §302 - SOA'02                      HTML     30K 
 9: EX-31.B     Certification -- §302 - SOA'02                      HTML     30K 
10: EX-32.A     Certification -- §906 - SOA'02                      HTML     26K 
11: EX-32.B     Certification -- §906 - SOA'02                      HTML     26K 
18: R1          Cover Page                                          HTML     86K 
19: R2          Consolidated Statements of Operations               HTML    164K 
20: R3          Consolidated Statements of Comprehensive Income     HTML     60K 
21: R4          Consolidated Balance Sheets                         HTML    184K 
22: R5          Consolidated Balance Sheets (Parenthetical)         HTML     50K 
23: R6          Consolidated Statements of Cash Flows               HTML    143K 
24: R7          Consolidated Statements of Cash Flows               HTML     31K 
                (Parenthetical)                                                  
25: R8          Consolidated Statements of Stockholders' Equity     HTML    107K 
26: R9          Basis of Presentation                               HTML     67K 
27: R10         Dispositions                                        HTML     73K 
28: R11         Programming and Other Inventory                     HTML     61K 
29: R12         Restructuring. Impairment, and Other Corporate      HTML    120K 
                Matters                                                          
30: R13         Related Parties                                     HTML     44K 
31: R14         Revenues                                            HTML     52K 
32: R15         Debt                                                HTML     84K 
33: R16         Financial Instruments and Fair Value Measurements   HTML     62K 
34: R17         Stockholders' Equity                                HTML     73K 
35: R18         Stock-based Compensation                            HTML     45K 
36: R19         Income Taxes                                        HTML     34K 
37: R20         Pension and Other Postretirement Benefits           HTML     63K 
38: R21         Redeemable Noncontrolling Interests                 HTML     36K 
39: R22         Reportable Segments                                 HTML    128K 
40: R23         Commitments and Contingencies                       HTML     50K 
41: R24         Supplemental Financial Information                  HTML     52K 
42: R25         Basis of Presentation (Policies)                    HTML     39K 
43: R26         Basis of Presentation (Tables)                      HTML     57K 
44: R27         Dispositions (Tables)                               HTML     74K 
45: R28         Programming and Other Inventory (Tables)            HTML     87K 
46: R29         Restructuring. Impairment, and Other Corporate      HTML     66K 
                Matters (Tables)                                                 
47: R30         Related Parties (Tables)                            HTML     40K 
48: R31         Revenues (Tables)                                   HTML     43K 
49: R32         Debt (Tables)                                       HTML     74K 
50: R33         Financial Instruments and Fair Value Measurements   HTML     58K 
                (Tables)                                                         
51: R34         Stockholders' Equity (Tables)                       HTML     62K 
52: R35         Stock-based Compensation (Tables)                   HTML     45K 
53: R36         Pension and Other Postretirement Benefits (Tables)  HTML     59K 
54: R37         Redeemable Noncontrolling Interest (Tables)         HTML     35K 
55: R38         Reportable Segments (Tables)                        HTML    127K 
56: R39         Supplemental Financial Information (Tables)         HTML     56K 
57: R40         Basis of Presentation - Narrative (Details)         HTML     49K 
58: R41         Basis of Presentation - Schedule of earnings per    HTML     61K 
                share, basic and diluted (Details)                               
59: R42         Basis of Presentation - Reconciliation from Basic   HTML     34K 
                to Diluted Shares (Details)                                      
60: R43         Dispositions - Narrative (Details)                  HTML     50K 
61: R44         Dispositions - Schedule of Discontinued             HTML     59K 
                Operations, Net Earnings (Details)                               
62: R45         Dispositions - Schedule of Discontinued             HTML     64K 
                Operations, Assets and Liabilities (Details)                     
63: R46         Programming and Other Inventory - Programming       HTML     58K 
                Inventory (Details)                                              
64: R47         Programming and Other Inventory - Programming and   HTML     34K 
                Production Costs (Details)                                       
65: R48         Programming and Other Inventory - Narrative         HTML     33K 
                (Details)                                                        
66: R49         Restructuring. Impairment, and Other Corporate      HTML     44K 
                Matters - Restructuring. Impairment, and Other                   
                Corporate Matters (Details)                                      
67: R50         Restructuring. Impairment, and Other Corporate      HTML     47K 
                Matters - Narrative (Details)                                    
68: R51         Restructuring. Impairment, and Other Corporate      HTML     63K 
                Matters - Rollforward (Details)                                  
69: R52         Related Parties - Narrative (Details)               HTML     36K 
70: R53         Related Parties - Schedule of Related Party         HTML     39K 
                Transactions (Details)                                           
71: R54         Revenues - Schedule of Disaggregation of Revenue    HTML     42K 
                (Details)                                                        
72: R55         Revenues - Receivables (Details)                    HTML     33K 
73: R56         Revenues - Contract Liabilities (Details)           HTML     30K 
74: R57         Revenues - Unrecognized Revenues Under Contract     HTML     40K 
                (Details)                                                        
75: R58         Revenues - Performance Obligations Satisfied in     HTML     30K 
                Previous Periods (Details)                                       
76: R59         Debt - Schedule of Debt (Details)                   HTML    144K 
77: R60         Debt - Narrative (Details)                          HTML     54K 
78: R61         Debt - Commercial Paper Narrative (Details)         HTML     28K 
79: R62         Debt - Credit Facility Narrative (Details)          HTML     42K 
80: R63         Debt - Other Bank Borrowings Narrative (Details)    HTML     37K 
81: R64         Financial Instruments and Fair Value Measurements   HTML     58K 
                - Narrative (Details)                                            
82: R65         Financial Instruments and Fair Value Measurements   HTML     30K 
                - Gain (Losses) Recognized on Derivative Financial               
                Instruments (Details)                                            
83: R66         Financial Instruments and Fair Value Measurements   HTML     40K 
                - Fair Value of Assets and Liabilities (Details)                 
84: R67         Stockholders' Equity - Stock Offerings (Details)    HTML     44K 
85: R68         Stockholders' Equity - Mandatory Convertible        HTML     44K 
                Preferred Stock (Details)                                        
86: R69         Stockholders' Equity - Dividends (Details)          HTML     39K 
87: R70         Stockholders' Equity - Accumulated Other            HTML     53K 
                Comprehensive Income (Loss) (Details)                            
88: R71         Stock-based Compensation (Details)                  HTML     44K 
89: R72         Income Taxes (Details)                              HTML     45K 
90: R73         Pension and Other Postretirement Benefits           HTML     51K 
                (Details)                                                        
91: R74         Redeemable Noncontrolling Interests (Details)       HTML     38K 
92: R75         Reportable Segments - Revenues (Details)            HTML     73K 
93: R76         Reportable Segments - Operating Income (Loss)       HTML    123K 
                (Details)                                                        
94: R77         Reportable Segments - Assets (Details)              HTML     47K 
95: R78         Commitments and Contingencies (Details)             HTML     65K 
96: R79         Supplemental Financial Information - Supplemental   HTML     37K 
                Cash Flow Information (Details)                                  
97: R80         Supplemental Financial Information - Variable       HTML     59K 
                Interest Entities (Details)                                      
98: R81         Supplemental Financial Information - Narrative      HTML     28K 
                (Details)                                                        
100: XML         IDEA XML File -- Filing Summary                      XML    177K  
17: XML         XBRL Instance -- viac-20210930_htm                   XML   3.13M 
99: EXCEL       IDEA Workbook of Financial Reports                  XLSX    117K 
13: EX-101.CAL  XBRL Calculations -- viac-20210930_cal               XML    281K 
14: EX-101.DEF  XBRL Definitions -- viac-20210930_def                XML    901K 
15: EX-101.LAB  XBRL Labels -- viac-20210930_lab                     XML   1.91M 
16: EX-101.PRE  XBRL Presentations -- viac-20210930_pre              XML   1.20M 
12: EX-101.SCH  XBRL Schema -- viac-20210930                         XSD    208K 
101: JSON        XBRL Instance as JSON Data -- MetaLinks              496±   707K  
102: ZIP         XBRL Zipped Folder -- 0000813828-21-000040-xbrl      Zip    480K  


‘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 Quarterly Report of ViacomCBS Inc. (the “Company”) on Form 10-Q for the period ended September 30, 2021 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



Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-Q’ Filing    Date    Other Filings
Filed on:11/4/218-K
For Period end:9/30/2111-K,  4
 List all Filings 


4 Subsequent Filings that Reference this Filing

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

 2/28/24  Paramount Global                  10-K       12/31/23  145:21M
 2/16/23  Paramount Global                  10-K       12/31/22  151:23M
10/07/22  Paramount Global                  S-8        10/07/22   11:511K                                   Shearman & Sterling LLP
 2/15/22  Paramount Global                  10-K       12/31/21  163:23M
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Filing Submission 0000813828-21-000040   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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