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Wynn Resorts Ltd. – ‘10-Q’ for 6/30/23 – ‘EX-31.2’

On:  Wednesday, 8/9/23, at 5:07pm ET   ·   For:  6/30/23   ·   Accession #:  1174922-23-135   ·   File #:  0-50028

Previous ‘10-Q’:  ‘10-Q’ on 5/9/23 for 3/31/23   ·   Next:  ‘10-Q’ on 11/9/23 for 9/30/23   ·   Latest:  ‘10-Q’ on 5/7/24 for 3/31/24   ·   6 References:   

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

 8/09/23  Wynn Resorts Ltd.                 10-Q        6/30/23   79:8.8M

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML   2.08M 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     26K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     26K 
 4: EX-32       Certification -- §906 - SOA'02                      HTML     24K 
10: R1          Cover                                               HTML     74K 
11: R2          Condensed Consolidated Balance Sheets               HTML    157K 
12: R3          Condensed Consolidated Balance Sheets               HTML     47K 
                (Parenthetical)                                                  
13: R4          Condensed Consolidated Statements of Operations     HTML    136K 
                (Unaudited)                                                      
14: R5          Condensed Consolidated Statements of Comprehensive  HTML     51K 
                Income (Loss) (Unaudited)                                        
15: R6          Condensed Consolidated Statement of Stockholders'   HTML    121K 
                Deficit (Unaudited)                                              
16: R7          Condensed Consolidated Statements of Cash Flows     HTML    121K 
                (Unaudited)                                                      
17: R8          Organization                                        HTML     26K 
18: R9          Basis of Presentation and Significant Accounting    HTML     32K 
                Policies                                                         
19: R10         Cash, Cash Equivalents and Restricted Cash          HTML     44K 
20: R11         Receivables, net                                    HTML     43K 
21: R12         Property and Equipment, net                         HTML     35K 
22: R13         Goodwill and Intangible Assets, net                 HTML     55K 
23: R14         Long-Term Debt                                      HTML     71K 
24: R15         WML Convertible Bond Conversion Option Derivative   HTML     35K 
25: R16         Stockholders' Deficit                               HTML     33K 
26: R17         Fair Value Measurements                             HTML     50K 
27: R18         Customer Contract Liabilities                       HTML     46K 
28: R19         Stock-Based Compensation                            HTML     46K 
29: R20         Income Taxes                                        HTML     28K 
30: R21         Earnings Per Share                                  HTML     53K 
31: R22         Leases                                              HTML     34K 
32: R23         Commitments and Contingencies                       HTML     31K 
33: R24         Retail Joint Venture                                HTML     24K 
34: R25         Segment Information                                 HTML    160K 
35: R26         Pay vs Performance Disclosure                       HTML     34K 
36: R27         Insider Trading Arrangements                        HTML     28K 
37: R28         Basis of Presentation and Significant Accounting    HTML     34K 
                Policies (Policies)                                              
38: R29         Cash, Cash Equivalents and Restricted Cash          HTML     57K 
                (Tables)                                                         
39: R30         Receivables, net (Tables)                           HTML     41K 
40: R31         Property and Equipment, net (Tables)                HTML     34K 
41: R32         Goodwill and Intangible Assets, net (Tables)        HTML    104K 
42: R33         Long-Term Debt (Tables)                             HTML     56K 
43: R34         WML Convertible Bond Conversion Option Derivative   HTML     31K 
                (Tables)                                                         
44: R35         Fair Value Measurements (Tables)                    HTML     49K 
45: R36         Customer Contract Liabilities (Tables)              HTML     46K 
46: R37         Stock-Based Compensation (Tables)                   HTML     45K 
47: R38         Earnings Per Share (Tables)                         HTML     51K 
48: R39         Leases (Tables)                                     HTML     34K 
49: R40         Segment Information (Tables)                        HTML    158K 
50: R41         Organization (Details)                              HTML     31K 
51: R42         Basis of Presentation and Significant Accounting    HTML     37K 
                Policies - Additional Information (Details)                      
52: R43         Cash, Cash Equivalents and Restricted Cash -        HTML     39K 
                Schedule of Cash, Cash Equivalents and Restricted                
                Cash (Details)                                                   
53: R44         Cash, Cash Equivalents and Restricted Cash -        HTML     35K 
                Schedule of Cash Flow, Supplemental Disclosures                  
                (Details)                                                        
54: R45         Receivables, net (Details)                          HTML     45K 
55: R46         Receivables, net - Schedule of Movement in          HTML     35K 
                Allowance for Credit Losses Recognized for                       
                Receivables (Details)                                            
56: R47         Property and Equipment, net - Schedule of Property  HTML     41K 
                and Equipment, Net (Detail)                                      
57: R48         Property and Equipment, net - Narrative (Details)   HTML     24K 
58: R49         Goodwill and Intangible Assets, net - Schedule of   HTML     56K 
                Intangible Assets, Net (Details)                                 
59: R50         Goodwill and Intangible Assets, net - Narrative     HTML     59K 
                (Details)                                                        
60: R51         Long-Term Debt - Summary of Long-Term Debt          HTML    106K 
                (Detail)                                                         
61: R52         Long-Term Debt - Summary of Long-Term Debt -        HTML     91K 
                Additional Information (Detail)                                  
62: R53         Long-Term Debt - Additional Information (Detail)    HTML    166K 
63: R54         WML Convertible Bond Conversion Option Derivative   HTML     35K 
                - Valuation Techniques for Embedded Derivative                   
                (Details)                                                        
64: R55         WML Convertible Bond Conversion Option Derivative   HTML     40K 
                - Narrative (Details)                                            
65: R56         Stockholders' Deficit (Details)                     HTML     72K 
66: R57         Fair Value Measurements (Details)                   HTML     60K 
67: R58         Customer Contract Liabilities Schedule of Customer  HTML     40K 
                Contract Liabilities (Details)                                   
68: R59         Stock-Based Compensation - Share Based              HTML     41K 
                Compensation Allocated Costs (Detail)                            
69: R60         Income Taxes - Additional Information (Detail)      HTML     26K 
70: R61         Earnings Per Share - Schedule of Shares used in     HTML     63K 
                Calculation of Earnings Per Share (Detail)                       
71: R62         Leases - Minimum and Contingent Operating Lease     HTML     29K 
                Income (Details)                                                 
72: R63         Retail Joint Venture - Additional information       HTML     48K 
                (Details)                                                        
73: R64         Segment Information - Summary of Results of         HTML    155K 
                Operations by Segment (Details)                                  
74: R65         Segment Information - Summary of Assets by Segment  HTML     50K 
                (Details)                                                        
77: XML         IDEA XML File -- Filing Summary                      XML    143K 
75: XML         XBRL Instance -- wynn-20230630_htm                   XML   2.11M 
76: EXCEL       IDEA Workbook of Financial Report Info              XLSX    152K 
 6: EX-101.CAL  XBRL Calculations -- wynn-20230630_cal               XML    189K 
 7: EX-101.DEF  XBRL Definitions -- wynn-20230630_def                XML    593K 
 8: EX-101.LAB  XBRL Labels -- wynn-20230630_lab                     XML   1.80M 
 9: EX-101.PRE  XBRL Presentations -- wynn-20230630_pre              XML   1.05M 
 5: EX-101.SCH  XBRL Schema -- wynn-20230630                         XSD    179K 
78: JSON        XBRL Instance as JSON Data -- MetaLinks              502±   726K 
79: ZIP         XBRL Zipped Folder -- 0001174922-23-000135-xbrl      Zip    374K 


‘EX-31.2’   —   Certification — §302 – SOA’02


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  Document  

Exhibit 31.2
Certification of the Chief Financial Officer
Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
I, Julie Cameron-Doe, certify that:
1.I have reviewed this Quarterly Report on Form 10-Q of Wynn Resorts, Limited;
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 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 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 9, 2023/s/ Julie Cameron-Doe             
Julie Cameron-Doe
Chief Financial Officer
(Principal Financial and Accounting Officer)



Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-Q’ Filing    Date    Other Filings
Filed on:8/9/238-K
For Period end:6/30/238-K
 List all Filings 


6 Previous Filings that this Filing References

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

 6/30/23  Wynn Resorts Ltd.                 8-K:1,2,9   6/27/23   11:1.9M
 6/05/23  Wynn Resorts Ltd.                 8-K:1,9     6/02/23   11:344K
 6/02/23  Wynn Resorts Ltd.                 8-K:5,9     6/01/23   12:228K
 5/17/23  Wynn Resorts Ltd.                 8-K:1,9     5/17/23   12:2.7M
 2/28/20  Wynn Resorts Ltd.                 10-K       12/31/19  126:20M
 5/08/15  Wynn Resorts Ltd.                 10-Q        3/31/15   75:8.1M
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Filing Submission 0001174922-23-000135   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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