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Owens Corning – ‘10-Q’ for 9/30/22 – ‘EX-31.2’

On:  Wednesday, 10/26/22, at 6:06am ET   ·   For:  9/30/22   ·   Accession #:  1370946-22-46   ·   File #:  1-33100

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

10/26/22  Owens Corning                     10-Q        9/30/22   80:10M

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML   2.54M 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     24K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     24K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     21K 
 5: EX-32.2     Certification -- §906 - SOA'02                      HTML     21K 
11: R1          Document and Entity Information                     HTML     73K 
12: R2          Consolidated Statements of Earnings                 HTML    127K 
13: R3          Consolidated Statements of Comprehensive Earnings   HTML     59K 
14: R4          Consolidated Statements of Comprehensive Earnings   HTML     29K 
                (Parenthetical)                                                  
15: R5          Consolidated Balance Sheets                         HTML    152K 
16: R6          Consolidated Balance Sheets (Parentheticals)        HTML     43K 
17: R7          Consolidated Statements of Stockholders' Equity     HTML    166K 
18: R8          Consolidated Statements of Stockholders' Equity     HTML     23K 
                (Parenthetical)                                                  
19: R9          Consolidated Statements of Cash Flows               HTML    105K 
20: R10         General                                             HTML     43K 
21: R11         Segment Information                                 HTML    137K 
22: R12         Inventories                                         HTML     27K 
23: R13         Derivative Financial Instruments                    HTML     90K 
24: R14         Goodwill and Other Intangible Assets                HTML     72K 
25: R15         Property, Plant and Equipment                       HTML     34K 
26: R16         Acquisitions                                        HTML     30K 
27: R17         Divestitures                                        HTML     24K 
28: R18         Warranties                                          HTML     29K 
29: R19         Restructuring, Acquisition and Divestiture-Related  HTML     75K 
                Costs                                                            
30: R20         Debt                                                HTML     71K 
31: R21         Pension Plans and Other Postretirement Benefits     HTML     87K 
32: R22         Contingent Liabilities and Other Matters            HTML     30K 
33: R23         Stock Compensation                                  HTML     69K 
34: R24         Earnings Per Share                                  HTML     43K 
35: R25         Income Taxes                                        HTML     35K 
36: R26         Changes in Accumulated Other Comprehensive Income   HTML     68K 
37: R27         Segment Information (Tables)                        HTML    132K 
38: R28         Inventories (Tables)                                HTML     28K 
39: R29         Derivative Financial Instruments (Tables)           HTML     86K 
40: R30         Goodwill and Other Intangible Assets (Tables)       HTML     76K 
41: R31         Property, Plant and Equipment (Tables)              HTML     31K 
42: R32         Warranties (Tables)                                 HTML     30K 
43: R33         Restructuring, Acquisition and Divestiture-Related  HTML     69K 
                Costs (Tables)                                                   
44: R34         Debt (Tables)                                       HTML     62K 
45: R35         Pension Plans and Other Postretirement Benefits     HTML     85K 
                (Tables)                                                         
46: R36         Stock Compensation (Tables)                         HTML     68K 
47: R37         Earnings Per Share (Tables)                         HTML     41K 
48: R38         Income Taxes (Tables)                               HTML     30K 
49: R39         Changes in Accumulated Other Comprehensive Income   HTML     67K 
                (Tables)                                                         
50: R40         General (Details)                                   HTML     37K 
51: R41         Segment Information (Details)                       HTML    107K 
52: R42         Inventories (Details)                               HTML     27K 
53: R43         Derivative Financial Instruments Balance Sheet      HTML     51K 
                (Details)                                                        
54: R44         Derivative Financial Instruments Income Statement   HTML     49K 
                (Details)                                                        
55: R45         Derivative Financial Instruments Derivative         HTML     46K 
                Financial Instruments Cash Flow (Details)                        
56: R46         GOODWILL AND OTHER INTANGIBLE ASSETS - Goodwill     HTML     53K 
                Rollforward (Details)                                            
57: R47         GOODWILL AND OTHER INTANGIBLE ASSETS - Narrative    HTML     40K 
                (Details)                                                        
58: R48         GOODWILL AND OTHER INTANGIBLE ASSETS - Intangible   HTML     39K 
                Assets Rollforward (Details)                                     
59: R49         GOODWILL AND OTHER INTANGIBLE ASSETS -              HTML     32K 
                Amortization Expense (Details)                                   
60: R50         Property, Plant and Equipment (Details)             HTML     48K 
61: R51         ACQUISITIONS - Narrative (Details)                  HTML     90K 
62: R52         Divestitures (Details)                              HTML     39K 
63: R53         Warranties (Details)                                HTML     28K 
64: R54         Restructuring, Acquisition and Divestiture-Related  HTML    116K 
                Costs (Details)                                                  
65: R55         Debt (Details)                                      HTML    110K 
66: R56         Debt - Credit Facility Utilization (Details)        HTML     38K 
67: R57         Pension Plans and Other Postretirement Benefits     HTML     69K 
                (Details)                                                        
68: R58         Contingent Liabilities and Other Matters (Details)  HTML     30K 
69: R59         STOCK COMPENSATION - Narrative (Details)            HTML     99K 
70: R60         STOCK COMPENSATION - Stock Option Activity          HTML     44K 
                (Details)                                                        
71: R61         STOCK COMPENSATION - Restricted Stock Unit          HTML     45K 
                (Details)                                                        
72: R62         STOCK COMPENSATION - Performance Stock Units        HTML     40K 
                (Details)                                                        
73: R63         Earnings Per Share (Details)                        HTML     75K 
74: R64         Income Taxes (Details)                              HTML     30K 
75: R65         Changes in Accumulated Other Comprehensive Income   HTML     58K 
                (Details)                                                        
78: XML         IDEA XML File -- Filing Summary                      XML    143K 
76: XML         XBRL Instance -- oc-20220930_htm                     XML   3.40M 
77: EXCEL       IDEA Workbook of Financial Reports                  XLSX    159K 
 7: EX-101.CAL  XBRL Calculations -- oc-20220930_cal                 XML    179K 
 8: EX-101.DEF  XBRL Definitions -- oc-20220930_def                  XML    653K 
 9: EX-101.LAB  XBRL Labels -- oc-20220930_lab                       XML   1.72M 
10: EX-101.PRE  XBRL Presentations -- oc-20220930_pre                XML   1.01M 
 6: EX-101.SCH  XBRL Schema -- oc-20220930                           XSD    154K 
79: JSON        XBRL Instance as JSON Data -- MetaLinks              454±   674K 
80: ZIP         XBRL Zipped Folder -- 0001370946-22-000046-xbrl      Zip    480K 


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


This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



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Exhibit 31.2
CERTIFICATION
I, Kenneth S. Parks, certify that:
1.I have reviewed this quarterly report on Form 10-Q of Owens Corning;
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: October 26, 2022

/s/  Kenneth S. Parks  
Kenneth S. Parks
Chief Financial Officer



Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-Q’ Filing    Date    Other Filings
Filed on:10/26/228-K
For Period end:9/30/22
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Filing Submission 0001370946-22-000046   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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