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General Dynamics Corp. – ‘10-Q’ for 7/3/22 – ‘EX-31.2’

On:  Wednesday, 7/27/22, at 11:17am ET   ·   For:  7/3/22   ·   Accession #:  40533-22-39   ·   File #:  1-03671

Previous ‘10-Q’:  ‘10-Q’ on 4/27/22 for 4/3/22   ·   Next:  ‘10-Q’ on 10/26/22 for 10/2/22   ·   Latest:  ‘10-Q’ on 4/24/24 for 3/31/24   ·   1 Reference:  To:  General Dynamics Corp. – ‘10-Q’ on 10/27/21 for 10/3/21

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

 7/27/22  General Dynamics Corp.            10-Q        7/03/22   81:8.1M

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML   1.96M 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     26K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     26K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     23K 
 5: EX-32.2     Certification -- §906 - SOA'02                      HTML     23K 
11: R1          Cover                                               HTML     73K 
12: R2          Consolidated Statement of Earnings (Unaudited)      HTML     84K 
13: R3          Consolidated Statement of Comprehensive Income      HTML     61K 
                (Unaudited)                                                      
14: R4          Consolidated Balance Sheet                          HTML    138K 
15: R5          Consolidated Statement of Cash Flows (Unaudited)    HTML    108K 
16: R6          Consolidated Statement of Shareholders' Equity      HTML     65K 
                (Unaudited)                                                      
17: R7          Summary of Significant Accounting Policies          HTML     33K 
18: R8          Revenue                                             HTML    207K 
19: R9          Earnings Per Share                                  HTML     33K 
20: R10         Income Taxes                                        HTML     33K 
21: R11         Unbilled Receivables                                HTML     34K 
22: R12         Inventories                                         HTML     32K 
23: R13         Goodwill and Intangible Assets                      HTML     55K 
24: R14         Debt                                                HTML     57K 
25: R15         Other Liabilities                                   HTML     38K 
26: R16         Commitments And Contingencies                       HTML     42K 
27: R17         Shareholders' Equity                                HTML     52K 
28: R18         Segment Information                                 HTML     53K 
29: R19         Fair Value                                          HTML     67K 
30: R20         Derivative Financial Instruments and Hedging        HTML     32K 
                Activities                                                       
31: R21         Retirement Plans                                    HTML     56K 
32: R22         Summary of Significant Accounting Policies          HTML     94K 
                (Policies)                                                       
33: R23         Summary of Significant Accounting Policies          HTML     29K 
                (Tables)                                                         
34: R24         Revenue (Tables)                                    HTML    200K 
35: R25         Earnings Per Share (Tables)                         HTML     32K 
36: R26         Income Taxes (Tables)                               HTML     28K 
37: R27         Unbilled Receivables (Tables)                       HTML     28K 
38: R28         Inventories (Tables)                                HTML     31K 
39: R29         Goodwill and Intangible Assets (Tables)             HTML     57K 
40: R30         Debt (Tables)                                       HTML     51K 
41: R31         Other Liabilities (Tables)                          HTML     37K 
42: R32         Commitments And Contingencies (Tables)              HTML     32K 
43: R33         Shareholders' Equity (Tables)                       HTML     46K 
44: R34         Segment Information (Tables)                        HTML     50K 
45: R35         Fair Value (Tables)                                 HTML     62K 
46: R36         Retirement Plans (Tables)                           HTML     51K 
47: R37         Summary of Significant Accounting Policies -        HTML     23K 
                Additional Information (Details)                                 
48: R38         Summary of Significant Accounting Policies -        HTML     30K 
                Property, Plant, and Equipment, Net (Details)                    
49: R39         Revenue - Additional Information (Details)          HTML     33K 
50: R40         Revenue - Remaining Performance Obligations to be   HTML     32K 
                Recognized as Revenue (Details)                                  
51: R41         Revenue - Impact of Adjustments in Contract         HTML     40K 
                Estimates (Details)                                              
52: R42         Revenue - Revenue by Products and Services          HTML     62K 
                (Details)                                                        
53: R43         Revenue - Revenue by Contract Type (Details)        HTML     58K 
54: R44         Revenue - Revenue by Customer (Details)             HTML     88K 
55: R45         Earnings Per Share (Details)                        HTML     36K 
56: R46         Income Taxes - Net Deferred Tax Liability           HTML     28K 
                (Details)                                                        
57: R47         Income Taxes - Additional Information (Details)     HTML     23K 
58: R48         Unbilled Receivables (Details)                      HTML     27K 
59: R49         Unbilled Receivables - Additional Information       HTML     32K 
                (Details)                                                        
60: R50         Inventories - Schedule of Inventory (Details)       HTML     32K 
61: R51         Inventory -Narrative (Details)                      HTML     23K 
62: R52         Goodwill and Intangible Assets - Changes In         HTML     41K 
                Carrying Amount of Goodwill by Reporting Unit                    
                (Details)                                                        
63: R53         Goodwill and Intangible Assets - Intangible Assets  HTML     42K 
                (Details)                                                        
64: R54         Goodwill and Intangible Assets - Additional         HTML     24K 
                Information (Details)                                            
65: R55         Debt - Schedule of Debt (Details)                   HTML     83K 
66: R56         Debt - Additional Information (Details)             HTML     28K 
67: R57         Other Liabilities (Details)                         HTML     52K 
68: R58         Commitments And Contingencies - Additional          HTML     28K 
                Information (Details)                                            
69: R59         Commitments And Contingencies - Product Guarantee   HTML     31K 
                (Details)                                                        
70: R60         Shareholders' Equity - Additional Information       HTML     36K 
                (Details)                                                        
71: R61         Shareholders' Equity - Changes in AOCI (Details)    HTML     49K 
72: R62         Segment Information - Additional Information        HTML     24K 
                (Details)                                                        
73: R63         Segment Information - Summary of Financial          HTML     54K 
                Information (Details)                                            
74: R64         Fair Value (Details)                                HTML     56K 
75: R65         Derivative Financial Instruments and Hedging        HTML     34K 
                Activities (Details)                                             
76: R66         Retirement Plans (Details)                          HTML     47K 
79: XML         IDEA XML File -- Filing Summary                      XML    144K 
77: XML         XBRL Instance -- gd-20220703_htm                     XML   2.80M 
78: EXCEL       IDEA Workbook of Financial Reports                  XLSX    137K 
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 8: EX-101.DEF  XBRL Definitions -- gd-20220703_def                  XML    440K 
 9: EX-101.LAB  XBRL Labels -- gd-20220703_lab                       XML   1.24M 
10: EX-101.PRE  XBRL Presentations -- gd-20220703_pre                XML    716K 
 6: EX-101.SCH  XBRL Schema -- gd-20220703                           XSD    150K 
80: JSON        XBRL Instance as JSON Data -- MetaLinks              375±   536K 
81: ZIP         XBRL Zipped Folder -- 0000040533-22-000039-xbrl      Zip    370K 


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


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Exhibit 31.2
CERTIFICATION BY CFO PURSUANT TO SECTION 302
OF THE SARBANES-OXLEY ACT OF 2002
I, Jason W. Aiken, certify that:
1.I have reviewed this quarterly report on Form 10-Q of General Dynamics Corporation;
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 we 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 quarterly 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 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:
(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.

/s/ Jason W. Aiken
Jason W. Aiken
Senior Vice President and Chief Financial Officer

July 27, 2022


Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-Q’ Filing    Date    Other Filings
Filed on:7/27/228-K
For Period end:7/3/22
 List all Filings 


1 Previous Filing that this Filing References

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

10/27/21  General Dynamics Corp.            10-Q       10/03/21   82:8.5M
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Filing Submission 0000040533-22-000039   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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