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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 2/23/18 Waddell & Reed Financial Inc 10-K 12/31/17 105:16M Toppan Merrill Bridge/FA |
Document/Exhibit Description Pages Size
1: 10-K Annual Report HTML 1.75M
2: EX-4.3 Instrument Defining the Rights of Security Holders HTML 38K
3: EX-10.13 Material Contract HTML 58K
4: EX-10.14 Material Contract HTML 58K
5: EX-10.15 Material Contract HTML 55K
6: EX-10.4 Material Contract HTML 68K
7: EX-10.5 Material Contract HTML 82K
8: EX-10.5.1 Material Contract HTML 66K
10: EX-21 Subsidiaries List HTML 33K
11: EX-23 Consent of Experts or Counsel HTML 30K
12: EX-24 Power of Attorney HTML 39K
9: EX-18 Letter re: Change in Accounting Principles HTML 33K
13: EX-31.1 Certification -- §302 - SOA'02 HTML 39K
14: EX-31.2 Certification -- §302 - SOA'02 HTML 38K
15: EX-32.1 Certification -- §906 - SOA'02 HTML 32K
16: EX-32.2 Certification -- §906 - SOA'02 HTML 32K
23: R1 Document and Entity Information HTML 57K
24: R2 Consolidated Balance Sheets HTML 127K
25: R3 Consolidated Balance Sheets (Parenthetical) HTML 48K
26: R4 Consolidated Statements of Income HTML 82K
27: R5 Consolidated Statements of Income (Parenthetical) HTML 32K
28: R6 Consolidated Statements of Comprehensive Income HTML 49K
29: R7 Consolidated Statements of Comprehensive Income HTML 36K
(Parenthetical)
30: R8 Consolidated Statement of Stockholders? Equity HTML 93K
31: R9 Consolidated Statement of Stockholders? Equity HTML 32K
(Parenthetical)
32: R10 Consolidated Statements of Cash Flows HTML 123K
33: R11 Summary of Significant Accounting Policies HTML 174K
34: R12 New Accounting Guidance HTML 45K
35: R13 Investment Securities HTML 432K
36: R14 Derivative Financial Instruments HTML 69K
37: R15 Property and Equipment HTML 75K
38: R16 Goodwill and Identifiable Intangible Assets HTML 60K
39: R17 Indebtedness HTML 37K
40: R18 Income Taxes HTML 184K
41: R19 Pension Plan and Postretirement Benefits Other HTML 476K
Than Pension
42: R20 Employee Savings Plan HTML 33K
43: R21 Stockholders' Equity HTML 244K
44: R22 Share-Based Compensation HTML 74K
45: R23 Uniform Net Capital Rule Requirements HTML 68K
46: R24 Rental Expense and Lease Commitments HTML 48K
47: R25 Related Party Transactions HTML 53K
48: R26 Contingencies HTML 41K
49: R27 Concentrations of Risk HTML 33K
50: R28 Selected Quarterly Information (Unaudited) HTML 79K
51: R29 Summary of Significant Accounting Policies HTML 221K
(Policies)
52: R30 Summary of Significant Accounting Policies HTML 136K
(Tables)
53: R31 Investment Securities (Tables) HTML 434K
54: R32 Derivative Financial Instruments (Tables) HTML 68K
55: R33 Property and Equipment (Tables) HTML 73K
56: R34 Goodwill and Identifiable Intangible Assets HTML 57K
(Tables)
57: R35 Income Taxes (Tables) HTML 182K
58: R36 Pension Plan and Postretirement Benefits Other HTML 473K
Than Pension (Tables)
59: R37 Stockholders' Equity (Tables) HTML 243K
60: R38 Share-Based Compensation (Tables) HTML 66K
61: R39 Uniform Net Capital Rule Requirements (Tables) HTML 68K
62: R40 Rental Expense and Lease Commitments (Tables) HTML 47K
63: R41 Related Party Transactions (Tables) HTML 51K
64: R42 Selected Quarterly Information (Unaudited) HTML 79K
(Tables)
65: R43 Summary of Significant Accounting Policies - Basis HTML 43K
of Presentation and Consolidation (Details)
66: R44 Summary of Significant Accounting Policies - HTML 97K
Change in Financial Statements (Details)
67: R45 Summary of Significant Accounting Policies - HTML 59K
Summary of property and equipment (Details)
68: R46 Summary of Significant Accounting Policies - HTML 49K
Deferred Sales Commissions and Revenue Recognition
(Details)
69: R47 Summary of Significant Accounting Policies - HTML 32K
Advertising and Promotion (Details)
70: R48 Summary of Significant Accounting Policies - Share HTML 49K
Based Compensation and Accounting for Income Taxes
(Details)
71: R49 Investment Securities - Investment securities HTML 68K
(Details)
72: R50 Investment Securities - Maturity (Details) HTML 62K
73: R51 Investment Securities - Investment securities and HTML 57K
summary of the gains (Losses) Related to
Securities (Details)
74: R52 Investment Securities - Sponsored Privately HTML 61K
Offered Funds (Details)
75: R53 Investment Securities - Available for sale HTML 60K
sponsored funds with fair values below carrying
values (Details)
76: R54 Investment Securities - Consolidated Sponsored and HTML 56K
Sponsored Privately Offered Funds (Details)
77: R55 Investment Securities - Fair value of investment HTML 92K
securities (Details)
78: R56 Derivative Financial Instruments (Details) HTML 49K
79: R57 Property and Equipment (Details) HTML 78K
80: R58 Goodwill and Identifiable Intangible Assets HTML 46K
(Details)
81: R59 Indebtedness (Details) HTML 74K
82: R60 Income Taxes - Provision for income taxes and HTML 74K
reconciliation of statutory federal income tax
rate with effective income tax rate (Details)
83: R61 Income Taxes - Deferred tax liabilities and HTML 90K
deferred tax assets (Details)
84: R62 Income Taxes - Unrecognized tax benefits narrative HTML 41K
(Details)
85: R63 Income Taxes - Reconciliation of unrecognized tax HTML 50K
benefits (Details)
86: R64 Pension Plan and Postretirement Benefits Other HTML 112K
Than Pension - Changes in net funded status,
disclosure of amounts recognized in the balance
sheet, and the assumptions used to determine the
benefit (Details)
87: R65 Pension Plan and Postretirement Benefits Other HTML 43K
Than Pension - Pension plan asset allocation
(Details)
88: R66 Pension Plan and Postretirement Benefits Other HTML 78K
Than Pension - Plan assets fair value (Details)
89: R67 Pension Plan and Postretirement Benefits Other HTML 114K
Than Pension - Components of net periodic costs,
weighted average assumptions, and expected benefit
payments (Details)
90: R68 Pension Plan and Postretirement Benefits Other HTML 72K
Than Pension - Narrative (Details)
91: R69 Employee Savings Plan (Details) HTML 36K
92: R70 Stockholders' Equity - Earnings per share HTML 58K
(Details)
93: R71 Stockholders' Equity - Other comprehensive income HTML 58K
(Loss) Activity (Details)
94: R72 Stockholders' Equity - Reclassifications from HTML 55K
accumulated other comprehensive income (Loss) and
Included in Net Income (Details)
95: R73 Share-Based Compensation - Narrative (Details) HTML 57K
96: R74 Share-Based Compensation - Nonvested share HTML 73K
activity and related fair value (Details)
97: R75 Uniform Net Capital Rule Requirements - Narrative HTML 37K
(Details)
98: R76 Uniform Net Capital Rule Requirements - Net HTML 42K
capital and aggregated indebtedness information
for broker/dealer subsidiaries (Details)
99: R77 Rental Expense and Lease Commitments (Details) HTML 53K
100: R78 Related Party Transactions (Details) HTML 43K
101: R79 Contingencies (Details) HTML 33K
102: R80 Selected Quarterly Information (Unaudited) HTML 41K
(Details)
104: XML IDEA XML File -- Filing Summary XML 179K
103: EXCEL IDEA Workbook of Financial Reports XLSX 117K
17: EX-101.INS XBRL Instance -- wdr-20171231 XML 4.61M
19: EX-101.CAL XBRL Calculations -- wdr-20171231_cal XML 279K
20: EX-101.DEF XBRL Definitions -- wdr-20171231_def XML 650K
21: EX-101.LAB XBRL Labels -- wdr-20171231_lab XML 1.71M
22: EX-101.PRE XBRL Presentations -- wdr-20171231_pre XML 1.19M
18: EX-101.SCH XBRL Schema -- wdr-20171231 XSD 211K
105: ZIP XBRL Zipped Folder -- 0001558370-18-001016-xbrl Zip 269K
| wdr_Ex18 |
Exhibit 18
Waddell & Reed Financial, Inc.
Overland Park, Kansas
Ladies and Gentlemen:
We have audited the consolidated balance sheets of Waddell & Reed Financial, Inc. (the Company) as of December 31, 2017 and 2016, and the related consolidated statements of income, comprehensive income, stockholders’ equity, and cash flows for each of the years in the three-year period ended December 31, 2017, and have reported thereon under date of February 23, 2018. The aforementioned consolidated financial statements and our audit report thereon are included in the Company's annual report on Form 10-K for the year ended December 31, 2017. As stated in Note 1 to those financial statements, the Company changed its method of accounting for pension plan benefits to immediately recognize all actuarial gains and losses in net periodic pension cost in the year in which the gains and losses occur, noting that it is generally preferable to accelerate the recognition of gains and losses into income rather than to delay such recognition. Note 1 also states that the newly adopted accounting principle is intended to improve transparency of the Company’s underlying financial performance by recognizing the effects of current economic and interest rate trends on assumptions used to measure plan obligations and assets. In accordance with your request, we have reviewed and discussed with Company officials the circumstances and business judgment and planning upon which the decision to make this change in the method of accounting was based.
With regard to the aforementioned accounting change, authoritative criteria have not been established for evaluating the preferability of one acceptable method of accounting over another acceptable method. However, for purposes of the Company's compliance with the requirements of the Securities and Exchange Commission, we are furnishing this letter.
Based on our review and discussion, with reliance on management’s business judgment and planning, we concur that the newly adopted method of accounting is preferable in the Company’s circumstances.
Very truly yours,
/s/ KPMG LLP
| This ‘10-K’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
 | ||||
| Filed on: | 2/23/18 | |||
| For Period end: | 12/31/17 | 13F-HR, 4 | ||
| 12/31/16 | 10-K, 11-K, 13F-HR, 4 | |||
| List all Filings | ||||
As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 4/29/21 Waddell & Reed Financial Inc. 10-K/A 12/31/20 12:944K Toppan Merrill/FA 2/19/21 Waddell & Reed Financial Inc. 10-K 12/31/20 109:15M Toppan Merrill Bridge/FA |