OTHER INFORMATION
+Added: Recast 2022 Annual Financial Information
+Added: We are filing Exhibit 99.1 to this Quarterly Report on Form 10-Q to recast certain prior years’ financial information and related disclosures to reflect changes to our reportable segments beginning in the first quarter of 2023, as well as the impact of the adoption of a new accounting standard related to the accounting for long-duration insurance contracts, which we adopted on January 1, 2023, using a modified retrospective transition method as of January 1, 2021.
+Added: The recast financial information and related disclosures set forth in Exhibit 99.1 to this Quarterly Report on Form 10-Q present such financial information and related disclosures as they would have appeared had we changed our reportable segments and adopted the new accounting standard prior to January 1, 2023 and do not reflect events or developments that may have occurred subsequent to the filing of our 2022 Annual Report on Form 10-K.
+Added: The information contained in Exhibit 99.1 to this report is incorporated herein by reference.
Rule 10b5-1 Trading Plans
−Removed: Ramiro Peru, a member of our Board of Directors, adopted a stock trading plan on May 3, 2023, pursuant to which he may sell up to 753 shares of the Company’s common stock prior to April 22, 2024.
−Removed: This trading plan was entered into during an open insider trading window and is intended to satisfy the affirmative defense of Rule 10b5-1(c) under the Securities Exchange Act of 1934, as amended, and the Company’s policies regarding transactions in our securities.
+Added: During the three months ended September 30, 2023, none of our directors or officers (as defined in Rule-1(f) of the Securities Exchange Act of 1934, as amended) adopted , modified or terminated a “Rule 10b5-1 trading arrangement” or “non-Rule 10b5-1 trading arrangement”, as each term is defined in Item 408 of Regulation S-K.
3.1 Amended and Restated Articles of Incorporation of the Company, as amended and restated effective June 27, 2022, incorporated by reference to Exhibit 3.1 to the Company’s Current Report on Form 8-K filed on June 28, 2022.
−Removed: 3.2 Bylaws of the Company, as amended effective June 28, 2022, incorporated by reference to Exhibit 3.2 to the Company’s Current Report on Form 8-K filed on June 28, 2022.
+Added: 3.2 Bylaws of the Company, as amended effective October 4 , 202 3 , incorporated by reference to Exhibit 3.
+Added: 1 to the Company’s Current Report on Form 8-K filed on October 5 , 202 3 .
4.7 Upon the request of the U.S.
Securities and Exchange Commission, the Company will furnish copies of any other instruments defining the rights of holders of long-term debt of the Company or its subsidiaries.
−Removed: 10.7 Elevance Health Board of Directors Compensation Program, as amended and restated effective May 10, 2023.
+Added: * F o rm of Emp loy ment Agre ement between the Company and Ma rk Kaye.
+Added: 10.11 * O ffer Letter, by and between t he Company and Mark Kaye, dated as of August 2, 2023, incorporated by reference to Exhibit 10.1 to the Company ’ s Current Report on Form 8-K filed on August 8, 2023.
+Added: 23 C onsent of Independent Registered Public Accounting Firm.
31.1 Certification of Chief Executive Officer pursuant to Rule 13a-14(a) and Rule 15d-14(a) of the Exchange Act Rules, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
4 unchanged sentences
Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
−Removed: 101 The following material from Elevance Health, Inc.’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2023, formatted in Inline XBRL (Inline Extensible Business Reporting Language):
+Added: 99.1 Recast of certain financial information and related disclosures initially included in Part I, Item 1 “Business,”, Part II Item 7.
+Added: “Management’s Discussion and Analysis of Financial Condition and Results of Operations,” Part II Item 8.
+Added: “Financial Statements and Supplementary Data” and Part IV Item 15 (c) “ Financial Statement Schedule” of our Annual Report on Form 10-K for the year ended December 31, 2022, which was filed on February 15, 2023 .
+Added: 101 The following material from this Quarterly Report on Form 10-Q for the quarter ended September 30, 2023, formatted in Inline XBRL (Inline Extensible Business Reporting Language):
(i) the Consolidated Balance Sheets;
3 unchanged sentences
(v) the Consolidated Statements of Changes in Equity;
−Removed: and (vi) Notes to Consolidated Financial Statements.
−Removed: The instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document.
+Added: (vi) Notes to Consolidated Financial Statements;
+Added: and (vii) the information under Part II, Item 5, “Other Information.” The instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document.
104 Cover Page Interactive Data File formatted in Inline XBRL and contained in Exhibit 101.
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ELEVANCE HEALTH, INC.
−Removed: July 19, 2023 By:
+Added: October 18, 2023 By:
/ S / J OHN E.
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(Duly Authorized Officer and Principal Financial Officer)
−Removed: July 19, 2023 By:
+Added: October 18, 2023 By:
/ S / R ONALD W.
2 unchanged sentences
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.