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Acco Brands Corp. – ‘10-Q’ for 9/30/22 – ‘EX-31.2’

On:  Tuesday, 11/8/22, at 12:29pm ET   ·   For:  9/30/22   ·   Accession #:  950170-22-23038   ·   File #:  1-08454

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

11/08/22  Acco Brands Corp.                 10-Q        9/30/22   92:15M                                    Donnelley … Solutions/FA

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML   4.41M 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     32K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     32K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     28K 
 5: EX-32.2     Certification -- §906 - SOA'02                      HTML     29K 
11: R1          Cover                                               HTML     78K 
12: R2          Condensed Consolidated Balance Sheets               HTML    148K 
13: R3          Consolidated Statements of Operations (Unaudited)   HTML    124K 
14: R4          Consolidated Statements of Comprehensive (Loss)     HTML     56K 
                Income (Unaudited)                                               
15: R5          Consolidated Statements of Comprehensive (Loss)     HTML     34K 
                Income (Unaudited) (Parenthetical)                               
16: R6          Condensed Consolidated Statements of Cash Flows     HTML    132K 
                (Unaudited)                                                      
17: R7          Consolidated Statements of Stockholders? Equity     HTML    121K 
                (Unaudited)                                                      
18: R8          Consolidated Statements of Stockholders' Equity     HTML     28K 
                (Parenthetical)                                                  
19: R9          Basis of Presentation                               HTML     34K 
20: R10         Recent Accounting Pronouncements and Adopted        HTML     44K 
                Accounting Standards                                             
21: R11         Long-Term Debt and Short-Term Borrowings            HTML    150K 
22: R12         Leases                                              HTML    122K 
23: R13         Pension and Other Retiree Benefits                  HTML    250K 
24: R14         Stock-Based Compensation                            HTML     87K 
25: R15         Inventories                                         HTML     48K 
26: R16         Goodwill and Identifiable Intangible Assets         HTML    221K 
27: R17         Restructuring                                       HTML    111K 
28: R18         Income Taxes                                        HTML     60K 
29: R19         Earnings Per Share                                  HTML     81K 
30: R20         Derivative Financial Instruments                    HTML    205K 
31: R21         Fair Value of Financial Instruments                 HTML     80K 
32: R22         Accumulated Other Comprehensive Income (Loss)       HTML    190K 
33: R23         Revenue Recognition                                 HTML    164K 
34: R24         Information on Business Segments                    HTML    217K 
35: R25         Commitments and Contingencies                       HTML     41K 
36: R26         Recent Accounting Pronouncements and Adopted        HTML     37K 
                Accounting Standards (Policies)                                  
37: R27         Long-Term Debt and Short-Term Borrowings (Tables)   HTML    132K 
38: R28         Leases (Tables)                                     HTML    121K 
39: R29         Pension and Other Retiree Benefits (Tables)         HTML    243K 
40: R30         Stock-Based Compensation (Tables)                   HTML     85K 
41: R31         Inventories (Tables)                                HTML     48K 
42: R32         Goodwill and Identifiable Intangible Assets         HTML    208K 
                (Tables)                                                         
43: R33         Restructuring (Tables)                              HTML    105K 
44: R34         Earnings Per Share (Tables)                         HTML     70K 
45: R35         Derivative Financial Instruments (Tables)           HTML    198K 
46: R36         Fair Value of Financial Instruments (Tables)        HTML     66K 
47: R37         Accumulated Other Comprehensive Income (Loss)       HTML    190K 
                (Tables)                                                         
48: R38         Revenue Recognition (Tables)                        HTML    151K 
49: R39         Information on Business Segments (Tables)           HTML    179K 
50: R40         Long-Term Debt and Short-Term Borrowings - Summary  HTML     52K 
                of Notes Payable and Long-Term Debt (Details)                    
51: R41         Long-Term Debt and Short-Term Borrowings - Summary  HTML     45K 
                of Notes Payable and Long-Term Debt                              
                (Parenthetical) (Details)                                        
52: R42         Long-Term Debt and Short-Term Borrowings -          HTML     84K 
                Narrative (Details)                                              
53: R43         Long-Term Debt and Short-Term Borrowings -          HTML     43K 
                Schedule of Maximum Consolidated Leverage Ratio                  
                (Details)                                                        
54: R44         Long-Term Debt and Short-Term Borrowings -          HTML     56K 
                Schedule of Applicable Rate and Undrawn Fee Based                
                on Company's Consolidated Leverage Ratio (Details)               
55: R45         Leases - Components of Lease Expense (Details)      HTML     32K 
56: R46         Leases - Summary of Other Information (Details)     HTML     35K 
57: R47         Leases - Schedule of Future Minimum Lease           HTML     47K 
                Payments, Net of Sub-Lease Income (Details)                      
58: R48         Pension and Other Retiree Benefits - Net Periodic   HTML     75K 
                Benefit Expense (Details)                                        
59: R49         Stock-Based Compensation - Share-based              HTML     35K 
                Compensation Expense (Details)                                   
60: R50         Stock-Based Compensation - Narrative (Details)      HTML     35K 
61: R51         Stock-Based Compensation - Unrecognized             HTML     37K 
                Compensation Expense (Details)                                   
62: R52         Inventories - Components of Inventories (Details)   HTML     35K 
63: R53         Goodwill and Identifiable Intangible Assets -       HTML     52K 
                Narrative (Details)                                              
64: R54         Goodwill and Identifiable Intangible Assets -       HTML     47K 
                Summary of Changes in Net Carrying Amount Goodwill               
                By Segment (Details)                                             
65: R55         Goodwill and Identifiable Intangible Assets -       HTML     63K 
                Summary of Gross Carrying Value and Accumulated                  
                Amortization By Class of Identifiable Intangible                 
                Assets (Details)                                                 
66: R56         Goodwill and Identifiable Intangible Assets -       HTML     40K 
                Summary of Estimated Amortization Expense                        
                (Details)                                                        
67: R57         Restructuring - Narrative (Details)                 HTML     28K 
68: R58         Restructuring - Summary of Activity in              HTML     55K 
                Restructuring Liability (Details)                                
69: R59         Restructuring - Summary of Activity in              HTML     41K 
                Restructuring Liability (Parenthetical) (Details)                
70: R60         Income Taxes - Narrative (Details)                  HTML     97K 
71: R61         Earnings Per Share - Narrative (Details)            HTML     36K 
72: R62         Earnings Per Share - Summary of Number of           HTML     40K 
                Weighted-Average Shares Outstanding (Details)                    
73: R63         Derivative Financial Instruments - Narrative        HTML     34K 
                (Details)                                                        
74: R64         Derivative Financial Instruments - Fair Value of    HTML     47K 
                Derivative Instruments (Details)                                 
75: R65         Derivative Financial Instruments - Effect of        HTML     42K 
                Derivative Instruments (Details)                                 
76: R66         Fair Value of Financial Instruments - Schedule of   HTML     31K 
                Fair Value of Assets and Liabilities Measured on a               
                Recurring Basis (Details)                                        
77: R67         Fair Value of Financial Instruments - Narrative     HTML     36K 
                (Details)                                                        
78: R68         Fair Value of Financial Instruments - Summary of    HTML     39K 
                Reconciliation of Beginning and Ending Balance of                
                Contingent Consideration (Details)                               
79: R69         Accumulated Other Comprehensive Income (Loss) -     HTML     47K 
                Schedule of Accumulated Other Comprehensive Income               
                (Loss) (Details)                                                 
80: R70         Accumulated Other Comprehensive Income (Loss) -     HTML     75K 
                Reclassification out of AOCI (Details) (Details)                 
81: R71         Revenue Recognition - Service or Extended           HTML     30K 
                Maintenance Agreements (Details)                                 
82: R72         Revenue Recognition - Unearned Revenue (Details)    HTML     34K 
83: R73         Revenue Recognition - Schedule of Disaggregation    HTML     57K 
                of Revenue (Details)                                             
84: R74         Information on Business Segments - Narrative        HTML     28K 
                (Details)                                                        
85: R75         Information on Business Segments - Net Sales by     HTML     42K 
                Segment (Details)                                                
86: R76         Information on Business Segments - Operating        HTML     60K 
                Income (Loss) by Segment (Details)                               
87: R77         Commitments and Contingencies - Narrative           HTML     32K 
                (Details)                                                        
90: XML         IDEA XML File -- Filing Summary                      XML    171K 
88: XML         XBRL Instance -- acco-20220930_htm                   XML   4.39M 
89: EXCEL       IDEA Workbook of Financial Reports                  XLSX    159K 
10: EX-101.CAL  XBRL Calculations -- acco-20220930_cal               XML    183K 
 6: EX-101.DEF  XBRL Definitions -- acco-20220930_def                XML    708K 
 9: EX-101.LAB  XBRL Labels -- acco-20220930_lab                     XML   1.41M 
 8: EX-101.PRE  XBRL Presentations -- acco-20220930_pre              XML   1.08M 
 7: EX-101.SCH  XBRL Schema -- acco-20220930                         XSD    184K 
91: JSON        XBRL Instance as JSON Data -- MetaLinks              456±   718K 
92: ZIP         XBRL Zipped Folder -- 0000950170-22-023038-xbrl      Zip    398K

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

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

  EX-31.2  

 

Exhibit 31.2

CERTIFICATIONS

I, Deborah A. O'Connor, certify that:

1.
I have reviewed this Quarterly Report on Form 10-Q of ACCO Brands 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 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.

 

By:

/s/ Deborah A. O'Connor

 

Deborah A. O'Connor

 

Executive Vice President and Chief Financial Officer

Date: November 8, 2022

 

Dates Referenced Herein

This ‘10-Q’ Filing    Date    Other Filings
Filed on:11/8/22None on these Dates
For Period end:9/30/22
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Filing Submission 0000950170-22-023038   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)
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