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E.W. Scripps Co. – ‘10-Q’ for 9/30/22 – ‘EX-31.B’

On:  Tuesday, 11/8/22, at 1:04pm ET   ·   For:  9/30/22   ·   Accession #:  832428-22-37   ·   File #:  1-10701

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

11/08/22  E.W. Scripps Co.                  10-Q        9/30/22   81:8.8M

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML   1.83M 
 2: EX-31.A     Certification -- §302 - SOA'02                      HTML     25K 
 3: EX-31.B     Certification -- §302 - SOA'02                      HTML     25K 
 4: EX-32.A     Certification -- §906 - SOA'02                      HTML     22K 
 5: EX-32.B     Certification -- §906 - SOA'02                      HTML     22K 
11: R1          Cover Page                                          HTML     77K 
12: R2          Condensed Consolidated Balance Sheets (Unaudited)   HTML    146K 
13: R3          Condensed Consolidated Balance Sheets (Unaudited)   HTML     45K 
                (Parenthetical)                                                  
14: R4          Condensed Consolidated Statements of Operations     HTML    144K 
                (Unaudited)                                                      
15: R5          Condensed Consolidated Statements of Comprehensive  HTML     42K 
                Income (Loss) (Unaudited)                                        
16: R6          Condensed Consolidated Statements of Comprehensive  HTML     25K 
                Income (Loss) (Unaudited) (Parenthetical)                        
17: R7          Condensed Consolidated Statements of Cash Flows     HTML    145K 
                (Unaudited)                                                      
18: R8          Condensed Consolidated Statements of Equity         HTML     57K 
                (Unaudited)                                                      
19: R9          Condensed Consolidated Statements of Equity         HTML     29K 
                (Unaudited) (Parenthetical)                                      
20: R10         Summary of Significant Accounting Policies          HTML     65K 
21: R11         Recently Adopted and Issued Accounting Standards    HTML     37K 
22: R12         Acquisitions                                        HTML     58K 
23: R13         Asset Write-Downs and Other Charges and Credits     HTML     28K 
24: R14         Income Taxes                                        HTML     29K 
25: R15         Restricted Cash                                     HTML     24K 
26: R16         Leases                                              HTML     49K 
27: R17         Goodwill and Other Intangible Assets                HTML     58K 
28: R18         Long-Term Debt                                      HTML     56K 
29: R19         Other Liabilities                                   HTML     33K 
30: R20         Supplemental Cash Flow Information                  HTML     36K 
31: R21         Employee Benefit Plans                              HTML     49K 
32: R22         Segment Information                                 HTML    127K 
33: R23         Capital Stock                                       HTML     27K 
34: R24         Accumulated Other Comprehensive Income (Loss)       HTML     75K 
35: R25         Assets Held for Sale and Discontinued Operations    HTML     38K 
36: R26         Summary of Significant Accounting Policies          HTML     70K 
                (Policies)                                                       
37: R27         Summary of Significant Accounting Policies          HTML     45K 
                (Tables)                                                         
38: R28         Acquisitions (Tables)                               HTML     57K 
39: R29         Leases (Tables)                                     HTML     52K 
40: R30         Goodwill and Other Intangible Assets (Tables)       HTML     82K 
41: R31         Long-Term Debt (Tables)                             HTML     40K 
42: R32         Other Liabilities (Tables)                          HTML     33K 
43: R33         Supplemental Cash Flow Information (Tables)         HTML     36K 
44: R34         Employee Benefit Plans (Tables)                     HTML     44K 
45: R35         Segment Information (Tables)                        HTML    122K 
46: R36         Accumulated Other Comprehensive Income (Loss)       HTML     75K 
                (Tables)                                                         
47: R37         Assets Held for Sale and Discontinued Operations    HTML     39K 
                (Tables)                                                         
48: R38         Summary of Significant Accounting Policies -        HTML     34K 
                Narrative (Details)                                              
49: R39         Summary of Significant Accounting Policies -        HTML     54K 
                Earnings Per Share (Details)                                     
50: R40         Acquisitions - Acquisition Information (Details)    HTML     79K 
51: R41         Acquisitions - Acquisition Purchase Summary         HTML     39K 
                (Details)                                                        
52: R42         Acquisitions - Schedule of Assets Acquired and      HTML     82K 
                Liabilities Assumed (Details)                                    
53: R43         Acquisitions - Pro Forma Information (Details)      HTML     34K 
54: R44         Asset Write-Downs and Other Charges and Credits     HTML     68K 
                (Details)                                                        
55: R45         Income Taxes (Details)                              HTML     35K 
56: R46         Restricted Cash (Details)                           HTML     24K 
57: R47         Leases - Narrative (Details)                        HTML     37K 
58: R48         Leases - Information Related to Operating Leases    HTML     34K 
                (Details)                                                        
59: R49         Leases - Lease Cost Information (Details)           HTML     26K 
60: R50         Leases - Minimum Lease Payments (Details)           HTML     40K 
61: R51         Goodwill and Other Intangible Assets - Goodwill     HTML     43K 
                (Details)                                                        
62: R52         Goodwill and Other Intangible Assets - Summary of   HTML     44K 
                Other Intangible Assets (Details)                                
63: R53         Goodwill and Other Intangible Assets - Narrative    HTML     37K 
                (Details)                                                        
64: R54         Long-Term Debt - Components of Long-Term Debt       HTML     52K 
                (Details)                                                        
65: R55         Long-Term Debt - Narrative (Details)                HTML    179K 
66: R56         Other Liabilities (Details)                         HTML     37K 
67: R57         Supplemental Cash Flow Information (Details)        HTML     41K 
68: R58         Employee Benefit Plans - Components of Expense      HTML     42K 
                (Details)                                                        
69: R59         Employee Benefit Plans - Narrative (Details)        HTML     31K 
70: R60         Segment Information - Narrative (Details)           HTML     45K 
71: R61         Segment Information - Schedule of Business          HTML    101K 
                Segments (Details)                                               
72: R62         Segment Information - Disaggregation of Revenue     HTML     36K 
                Generating Activities (Details)                                  
73: R63         Capital Stock (Details)                             HTML     62K 
74: R64         Accumulated Other Comprehensive Income (Loss)       HTML     49K 
                (Details)                                                        
75: R65         Assets Held for Sale and Discontinued Operations -  HTML     39K 
                Narrative (Details)                                              
76: R66         Assets Held for Sale and Discontinued Operations -  HTML     49K 
                Operating Results of Discontinued Operations                     
                (Details)                                                        
79: XML         IDEA XML File -- Filing Summary                      XML    145K 
77: XML         XBRL Instance -- ssp-20220930_htm                    XML   2.26M 
78: EXCEL       IDEA Workbook of Financial Reports                  XLSX    153K 
 7: EX-101.CAL  XBRL Calculations -- ssp-20220930_cal                XML    285K 
 8: EX-101.DEF  XBRL Definitions -- ssp-20220930_def                 XML    749K 
 9: EX-101.LAB  XBRL Labels -- ssp-20220930_lab                      XML   1.68M 
10: EX-101.PRE  XBRL Presentations -- ssp-20220930_pre               XML   1.03M 
 6: EX-101.SCH  XBRL Schema -- ssp-20220930                          XSD    163K 
80: JSON        XBRL Instance as JSON Data -- MetaLinks              447±   664K 
81: ZIP         XBRL Zipped Folder -- 0000832428-22-000037-xbrl      Zip    427K 


‘EX-31.B’   —   Certification — §302 – SOA’02


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Exhibit 31.B
Section 302 Certifications

Certification

I, Jason Combs, certify that:

1.I have reviewed this report on Form 10-Q of The E.W. Scripps Company;
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 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 that 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: November 8, 2022

BY: /s/ Jason Combs
Jason Combs
Executive Vice President and Chief Financial Officer  





 
 




Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-Q’ Filing    Date    Other Filings
Filed on:11/8/228-K
For Period end:9/30/22
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