OTHER INFORMATION
−Removed: Recast 2022 Annual Financial Information
−Removed: 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.
−Removed: 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.
−Removed: The information contained in Exhibit 99.1 to this report is incorporated herein by reference.
Rule 10b5-1 Trading Plans
−Removed: 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.
+Added: During the three months ended March 31, 2024, none of our directors or officers (as defined in Rule-1(f) of the Exchange Act) 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 October 4 , 202 3 , incorporated by reference to Exhibit 3.
−Removed: 1 to the Company’s Current Report on Form 8-K filed on October 5 , 202 3 .
+Added: 3.2 Bylaws of the Company, as amended effective October 4, 2023, incorporated by reference to Exhibit 3.1 to the Company’s Current Report on Form 8-K filed on October 5, 2023.
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: * F o rm of Emp loy ment Agre ement between the Company and Ma rk Kaye.
−Removed: 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.
−Removed: 23 C onsent of Independent Registered Public Accounting Firm.
+Added: 10.2 (p) * Form of Incentive Compensation Plan Nonqualified Stock Option Award Agreement for 2024.
+Added: (q) * Form of Incentive Compensation Plan Restricted Stock Unit Award Agreement for 2024.
+Added: Form of Incentive Compensation Plan Performance Stock Unit Award Agreement for 2024.
+Added: 10.3 Elevance Health Comprehensive Nonqualified Deferred Compensation Plan, as amended and restated effective January 1, 2024, incorporated by reference to Exhibit 10.3 to the Company's Annual Report on Form 10-K for the year ended December 31, 2023.
+Added: Elevance Health Executive Agreement Plan, as amended and restated effective March 1, 2024.
+Added: 10.9 (d) * F orm of Employ ment Agreement between t he Company and Ratnakar Lavu, incorporated by reference to Exhibit 10.9 (d) to the Company's Quarterly Report on Form 10-Q for the quarter ended September 30 , 20 23 .
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: 99.1 Recast of certain financial information and related disclosures initially included in Part I, Item 1 “Business,”, Part II Item 7.
−Removed: “Management’s Discussion and Analysis of Financial Condition and Results of Operations,” Part II Item 8.
−Removed: “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 .
−Removed: 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):
−Removed: (i) the Consolidated Balance Sheets;
−Removed: (ii) the Consolidated Statements of Income;
−Removed: (iii) the Consolidated Statements of Comprehensive Income;
−Removed: (iv) the Consolidated Statements of Cash Flows;
−Removed: (v) the Consolidated Statements of Changes in Equity;
−Removed: (vi) Notes to Consolidated Financial Statements;
−Removed: 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.
+Added: 101.INS XBRL Instance Document - the instant document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document.
+Added: 101.SCH Inline XBRL Taxonomy Extension Schema Document.
+Added: 101.CAL Inline XBRL Taxonomy Extension Calculation Linkbase Document.
+Added: 101.DEF Inline XBRL Taxonomy Extension Definition Linkbase Document.
+Added: 101.LAB Inline XBRL Taxonomy Extension Label Linkbase Document.
+Added: 101.PRE Inline XBRL Taxonomy Extension Presentation Linkbase Document.
104 Cover Page Interactive Data File formatted in Inline XBRL and contained in Exhibit 101.
2 unchanged sentences
ELEVANCE HEALTH, INC.
−Removed: October 18, 2023 By:
−Removed: / S / J OHN E.
+Added: April 18, 2024 By:
+Added: / S / M ARK B.
Executive Vice President and Chief Financial Officer
(Duly Authorized Officer and Principal Financial Officer)
−Removed: October 18, 2023 By:
+Added: April 18, 2024 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.