What changed in this filing

/stocks — the workspaceLOADING

Item 9A. Controls and Procedures

2023-02-16 compared with 2022-02-17 · 51 added, 35 removed, 554 unchanged (13% of the section changed)

17 unchanged sentences

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the shareholders and the Board of Directors of IDACORP, Inc.

To the shareholders and the Board of Directors of

IDACORP, Inc.

Opinion on Internal Control over Financial Reporting

38 unchanged sentences

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the shareholder and the Board of Directors of Idaho Power Company

To the shareholder and the Board of Directors of

Idaho Power Company

Opinion on Internal Control over Financial Reporting

50 unchanged sentences

Restricted stock unit awards and director deferred stock unit awards may be settled only for shares of common stock on a one-for-one basis.

(2) Time-based restricted stock units and performance-based restricted stock units have no exercise price.

(2) None of the outstanding awards included in column (a) have an exercise price.

(3) Shares under the LTICP may be issued in connection with stock options, stock appreciation rights, restricted stock, restricted stock units, performance units, performance shares, or other equity-based awards.

5 unchanged sentences

Audit fees $ 1,695,995 $ 1,526,750

19,885 16,121

Audit-related fees (1)

All other fees (2)

9 unchanged sentences

The services that the Audit Committee will consider include:

audit services such as attest services, changes in the scope of the audit of the financial statements, and the issuance of comfort letters and consents in connection with financings;

audit services such as attest services,

changes in the scope of the audit of the financial statements, and the issuance of comfort letters and consents in connection with financings;

audit-related services such as internal control reviews and assistance with internal control reporting requirements;

119 unchanged sentences

File number 1-3198, Form 8-K filed on 6/8/2020, as Exhibit 4.1, Forty-ninth, June 5, 2020

File number 1-3198, Form 8-K filed on 6/30/2022, as Exhibit 4.1, Fiftieth, June 30, 2022

File number 1-3198, Form 10-Q filed on 11/3/2022, as Exhibit 4.1, Fifty-first, October 14, 2022

File number 1-3198, Form 8-K filed on 12/22/2022, as Exhibit 4.1, Fifty-second, December 20, 2022

4.3 Instruments relating to Idaho Power Company American Falls bond guarantee (see Exhibit 10.13)

9 unchanged sentences

8-K 1-14465 4.2 2/28/2001

4.8 Indenture for Debt Securities dated as of August 1, 2001 between Idaho Power Company and Deutsche Bank Trust Company Americas (formerly known as Bankers Trust Company), as trustee

S-3 333-67748 4.13 8/16/2001

Incorporated by Reference

1 unchanged sentence

Date Included Herewith

4.8 Indenture for Debt Securities dated as of August 1, 2001 between Idaho Power Company and Deutsche Bank Trust Company Americas (formerly known as Bankers Trust Company), as trustee

S-3 333-67748 4.13 8/16/2001

4.9 Idaho Power Company Instrument of Further Assurance relating to Mortgage and Deed of Trust, dated as of August 3, 2010

27 unchanged sentences

8-K 1-14465, 1-3198 10.1 12/10/2019

Incorporated by Reference

Exhibit Description Form File No.

Date Included Herewith

10.11 First Amendment to Credit Agreement, dated December 6, 2019, among Idaho Power Company, Wells Fargo Bank, National Association, as administrative agent, swingline lender, and LC issuer;

4 unchanged sentences

8-K 1-14465, 1-3198 10.2 12/10/2019

Incorporated by Reference

Exhibit Description Form File No.

Date Included Herewith

10.12 Second Amendment to Credit Agreement, dated December 3, 2021, among IDACORP, Inc., Wells Fargo Bank, National Association, as administrative agent, an extending lender, swingline lender, and LC issuer; JPMorgan Chase Bank, N.A.; KeyBank National Association and MUFG Union Bank, N.A., as extending lenders and LC Issuers; and the other financial institutions party thereto

2 unchanged sentences

8-K 1-14465, 1-3198 10.2 12/3/2021

10.14 Third Amendment to Credit Agreement, dated November 18, 2022, among IDACORP, Inc., Wells Fargo Bank, National Association, as administrative agent, an extending lender, swingline lender, and LC issuer;

JPMorgan Chase Bank, N.A.;

and MUFG Union Bank, N.A., as extending lenders and LC Issuers;

and the other financial institutions party thereto

8-K 1-14465, 1-3198 10.1 11/23/2022

10.15 Third Amendment to Credit Agreement, dated November 18, 2022, among Idaho Power Company, Wells Fargo Bank, National Association, as administrative agent, an extending lender, swingline lender, and LC issuer;

JPMorgan Chase Bank, N.A.;

and MUFG Union Bank, N.A., as extending lenders and LC Issuers;

and the other financial institutions party thereto

8-K 1-14465, 1-3198 10.2 11/23/2022

10.16 Term Loan Credit Agreement, dated March 4, 2022, among Idaho Power Company, Wells Fargo Bank, National Association, as administrative agent, and U.S.

Bank National Association

8-K 1-14465, 1-3198 10.1 3/4/2022

10.17 Loan Agreement, dated October 1, 2006, between Sweetwater County, Wyoming and Idaho Power Company

14 unchanged sentences

Non-Employee Directors Stock Compensation Plan, as amended February 10, 2022

10-K 1-14465, 1-3198 10.21 2/17/2022

Incorporated by Reference

Exhibit Description Form File No.

Date Included Herewith

Form of Officer Indemnification Agreement between IDACORP, Inc.

17 unchanged sentences

and/or Idaho Power Company Executive Officers with Amended and Restated Change in Control Agreements chart

10-K 1-14465, 1-3198 10.25 2/18/21

IDACORP, Inc.

7 unchanged sentences

10-K 1-14465, 1-3198 10.31 2/21/2019

Incorporated by Reference

Exhibit Description Form File No.

Date Included Herewith

IDACORP, Inc.

8 unchanged sentences

and Idaho Power Company Compensation for Non-Employee Directors of the Board of Directors, effective January 1, 2022

10-K 1-14465, 1-3198 10.34 2/17/2022

Form of IDACORP, Inc.

2 unchanged sentences

Form of Letter Agreement to Amend Outstanding IDACORP, Inc.

Director Deferred Compensation Agreement (November 16, 2008)

Director Deferred Compensation Agreement ( December 16, 2008)

10-K 1-14465, 1-3198 10.47 2/26/2009

7 unchanged sentences

10-K 1-14465, 1-3198 10.50 2/26/2009

Form of Letter Agreement to Amend Outstanding Idaho Power Company Director Deferred Compensation Agreement (November 16, 2008)

Form of Letter Agreement to Amend Outstanding Idaho Power Company Director Deferred Compensation Agreement ( December 16, 2008)

10-K 1-14465, 1-3198 10.51 2/26/2009

5 unchanged sentences

10-K 1-14465, 1-3198 10.59 2/18/2016

Incorporated by Reference

Exhibit Description Form File No.

Date Included Herewith

Amendment, dated effective December 1, 2016, to the Idaho Power Company Restated Employee Savings Plan, as restated as of January 1, 2016

8 unchanged sentences

10-K 1-14465, 1-3198 10.49 2/18/2021

Sixth Amendment to the Idaho Power Company Employee Savings Plan, executed March 7, 2022 and effective January 1, 2020

10-Q 1-14465, 1-3198 10.1 5/5/2022

21.1 Subsidiaries of IDACORP, Inc.

15 unchanged sentences

101.SCH Inline XBRL Taxonomy Extension Schema Document X

Incorporated by Reference

Exhibit Description Form File No.

Date Included Herewith

101.CAL Inline XBRL Taxonomy Extension Calculation Linkbase Document X

23 unchanged sentences

258,982 245,550 237,417

Other comprehensive (loss) income 3,318 ( 7,074 ) ( 13,440 )

Other comprehensive income (loss) 27,118 3,318 ( 7,074 )

Comprehensive Income Attributable to IDACORP, Inc.

9 unchanged sentences

Investing Activities:

Purchase of short-term investments ( 26,363 ) ( 25,000 ) —

Maturities of short-term investments 50,000 — —

Net cash provided by (used in) investing activities 23,637 ( 25,000 ) —

Purchase of investments ( 26,620 ) ( 26,363 ) ( 25,000 )

Maturities of investments 25,000 50,000 —

Net cash (used in) provided by investing activities ( 1,620 ) 23,637 ( 25,000 )

Financing Activities:

3 unchanged sentences

Net cash used in financing activities ( 161,282 ) ( 151,410 ) ( 152,251 )

Net increase (decrease) in cash and cash equivalents 46,436 ( 8,552 ) 16,241

Net (decrease) increase in cash and cash equivalents ( 85,854 ) 46,436 ( 8,552 )

Cash and cash equivalents at beginning of year 153,025 106,589 115,141

6 unchanged sentences

Cash and cash equivalents $ 67,171 $ 153,025

Short-term investments — 25,000

Receivables 56,446 2,050

Other 102 107

Income taxes receivable 1,098 —

Total current assets 124,813 155,177

8 unchanged sentences

Taxes accrued $ — $ 850

Other 777 928

Total current liabilities — 1,627

42 unchanged sentences

President and Chief Executive Officer and Director

/s/ Steven R.

Keen (Principal Financial Officer) February 17, 2022

Buckham (Principal Financial Officer) February 16, 2023

Senior Vice President and Chief Financial Officer

2 unchanged sentences

Vice President, Chief Accounting Officer and Treasurer

/s/ Darrel T.

Anderson Director February 17, 2022

/s/ Odette Bolano Director February 16, 2023

10 unchanged sentences

Johnson Director February 16, 2023

Kinneeveauk Director February 16, 2023

/s/ Richard J.

10 unchanged sentences

President and Chief Executive Officer and Director

/s/ Steven R.

Keen (Principal Financial Officer) February 17, 2022

Buckham (Principal Financial Officer) February 16, 2023

Senior Vice President and Chief Financial Officer

2 unchanged sentences

Vice President, Chief Accounting Officer and Treasurer

/s/ Darrel T.

Anderson Director February 17, 2022

/s/ Odette Bolano Director February 16, 2023

10 unchanged sentences

Johnson Director February 16, 2023

Kinneeveauk Director February 16, 2023

/s/ Richard J.

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.

What changed 10-K

Item 9A. Controls and Procedures