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Seaboard Corp./DE – ‘10-Q’ for 7/2/22 – ‘EX-31.2’

On:  Tuesday, 8/2/22, at 4:13pm ET   ·   For:  7/2/22   ·   Accession #:  88121-22-49   ·   File #:  1-03390

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

 8/02/22  Seaboard Corp./DE                 10-Q        7/02/22   54:9.5M

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Seaboard Corporation 10-Q Dated July 2, 2022        HTML   2.11M 
 2: EX-31.1     Certification of the Chief Executive Officer        HTML     24K 
                Pursuant to Section 302                                          
 3: EX-31.2     Certification of the Chief Financial Officer        HTML     24K 
                Pursuant to Section 302                                          
 4: EX-32.1     Certification of the Chief Executive Officer        HTML     20K 
                Pursuant to Section 906                                          
 5: EX-32.2     Certification of the Chief Financial Officer        HTML     20K 
                Pursuant to Section 906                                          
11: R1          Document and Entity Information                     HTML     69K 
12: R2          Condensed Consolidated Statements of Comprehensive  HTML    135K 
                Income                                                           
13: R3          Condensed Consolidated Statements of Comprehensive  HTML     28K 
                Income (Parenthetical)                                           
14: R4          Condensed Consolidated Balance Sheets               HTML    140K 
15: R5          Condensed Consolidated Balance Sheets               HTML     28K 
                (Parenthetical)                                                  
16: R6          Condensed Consolidated Statements of Changes in     HTML     60K 
                Equity                                                           
17: R7          Condensed Consolidated Statements of Changes in     HTML     19K 
                Equity (Parenthetical)                                           
18: R8          Condensed Consolidated Statements of Cash Flows     HTML    113K 
19: R9          Basis of Presentation and Accounting Policies       HTML     48K 
20: R10         Investments                                         HTML     42K 
21: R11         Inventories                                         HTML     45K 
22: R12         Lines of Credit, Long-Term Debt, Commitments and    HTML     57K 
                Contingencies                                                    
23: R13         Employee Benefits                                   HTML     60K 
24: R14         Derivatives and Fair Value of Financial             HTML    262K 
                Instruments                                                      
25: R15         Stockholders' Equity and Accumulated Other          HTML     93K 
                Comprehensive Loss                                               
26: R16         Segment Information                                 HTML    419K 
27: R17         Basis of Presentation and Accounting Policies       HTML     50K 
                (Policies)                                                       
28: R18         Basis of Presentation and Accounting Policies       HTML     43K 
                (Tables)                                                         
29: R19         Investments (Tables)                                HTML     39K 
30: R20         Inventories (Tables)                                HTML     46K 
31: R21         Lines of Credit, Long-Term Debt, Commitments and    HTML     41K 
                Contingencies (Tables)                                           
32: R22         Employee Benefits (Tables)                          HTML     56K 
33: R23         Derivatives and Fair Value of Financial             HTML    262K 
                Instruments (Tables)                                             
34: R24         Stockholders Equity and Accumulated Other           HTML     89K 
                Comprehensive Loss (Tables)                                      
35: R25         Segment Information (Tables)                        HTML    422K 
36: R26         Basis of Presentation and Accounting Policies       HTML     40K 
                (Details)                                                        
37: R27         Investments (Details)                               HTML     57K 
38: R28         Inventories (Details)                               HTML     35K 
39: R29         Lines of Credit, Long-Term Debt, Commitments and    HTML    123K 
                Contingencies (Details)                                          
40: R30         Employee Benefits (Details)                         HTML     36K 
41: R31         Derivatives and Fair Value of Financial             HTML    108K 
                Instruments-Deferred Comp Securities (Details)                   
42: R32         Derivatives and Fair Value of Financial             HTML     37K 
                Instruments-Derivatives (Details)                                
43: R33         Derivatives and Fair Value of Financial             HTML     36K 
                Instruments-Counterparty Risk (Details)                          
44: R34         Derivatives and Fair Value of Financial             HTML     38K 
                Instruments-Derivatives Fair Value (Details)                     
45: R35         Stockholders' Equity and Accumulated Other          HTML     56K 
                Comprehensive Loss (Details)                                     
46: R36         Segment Information - Acquisition and Disposal      HTML     52K 
                (Details)                                                        
47: R37         Segment Information - Disaggregation of sales       HTML     66K 
                (Details)                                                        
48: R38         Segment Information - Information by Segment        HTML     71K 
                (Details)                                                        
49: R39         Segment Information - Turkey (Details)              HTML     73K 
52: XML         IDEA XML File -- Filing Summary                      XML     93K 
50: XML         XBRL Instance -- seb-20220702x10q_htm                XML   3.21M 
51: EXCEL       IDEA Workbook of Financial Reports                  XLSX     98K 
 7: EX-101.CAL  XBRL Calculations -- seb-20220702_cal                XML    152K 
 8: EX-101.DEF  XBRL Definitions -- seb-20220702_def                 XML    534K 
 9: EX-101.LAB  XBRL Labels -- seb-20220702_lab                      XML    966K 
10: EX-101.PRE  XBRL Presentations -- seb-20220702_pre               XML    693K 
 6: EX-101.SCH  XBRL Schema -- seb-20220702                          XSD    114K 
53: JSON        XBRL Instance as JSON Data -- MetaLinks              346±   508K 
54: ZIP         XBRL Zipped Folder -- 0000088121-22-000049-xbrl      Zip    310K 


‘EX-31.2’   —   Certification of the Chief Financial Officer Pursuant to Section 302


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



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Exhibit 31.2

CERTIFICATIONS

I, David H. Rankin, certify that:

1.I have reviewed this report on Form 10-Q of Seaboard 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(s) 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(s) 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 2, 2022

/s/ David H. Rankin

David H. Rankin

Executive Vice President,

Chief Financial Officer

(principal financial officer)



Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-Q’ Filing    Date    Other Filings
Filed on:8/2/228-K
For Period end:7/2/22
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Filing Submission 0000088121-22-000049   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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