14 unchanged sentences
Report of Independent Registered Public Accounting Firm
−Removed: To the Board of Directors and Stockholders of Live Nation Entertainment, Inc.
+Added: To the Stockholders and the Board of Directors of Live Nation Entertainment, Inc.
Opinion on Internal Control Over Financial Reporting
23 unchanged sentences
OTHER INFORMATION
+Added: No director or officer adopted or terminated any Rule 10b5-1 plan, or any other written trading arrangement that meets the requirements of a “non-Rule 10b5-1 trading arrangement” during the fourth quarter of the fiscal year ended December 31, 2023.
DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS
28 unchanged sentences
Allowance for Doubtful Accounts
−Removed: Description Balance at Beginning of Period Charges of Costs, Expenses and Other Write-off of Accounts Receivable Other (1)
−Removed: Balance at End of Period
+Added: Description Balance at Beginning of Period Charges of Costs, Expenses and Other Write-off of Accounts Receivable Other Balance at End of Period
(in thousands)
2 unchanged sentences
Year ended December 31, 2023 $ 63,294 $ 32,645 $ ( 10,771 ) $ ( 2,818 ) $ 82,350
−Removed: _________________
−Removed: (1) Foreign currency adjustments, acquisitions and miscellaneous adjustments.
−Removed: The year ended December 31, 2020 includes a $3.0 million cumulative-effect adjustment related to our adoption of the accounting guidance for current expected credit losses for financial assets measured at amortized cost.
LIVE NATION ENTERTAINMENT, INC.
9 unchanged sentences
(1) During 2023, 2022 and 2021, the valuation allowance was adjusted for acquisitions, divestitures and foreign currency adjustments.
−Removed: The 2020 valuation allowance increased due to increases in fully valued deferred tax assets, primarily net operating loss carryforwards.
The 2021 valuation allowance increased primarily due to increases in certain fully valued United States federal deferred tax assets.
62 unchanged sentences
8-K 001-32601 10.2 12/23/2022
−Removed: 10.17 § Employment Agreement, effective January 1 , 20 22 , between Live Nation Worldwide, Inc.
+Added: 10.17 § Employment Agreement, effective as of January 1, 2022, between Live Nation Worldwide, Inc.
and Brian Capo.
2 unchanged sentences
and John Hopmans.
−Removed: 10-Q 001-32601 10.1 8/3/2021
−Removed: 10.19 § First Amendment to Employment Agreement, effective as of January 1, 2019, between Live Nation Worldwide, Inc.
−Removed: and John Hopmans.
−Removed: 10-Q 001-32601 10.2 8/3/2021
−Removed: 10.20 § Second Amendment to Employment Agreement, effective as of January 1, 2019, between Live Nation Worldwide, Inc.
−Removed: and John Hopmans.
−Removed: 10-Q 001-32601 10.3 8/3/2021
+Added: 8-K 001-32601 10.1 10/13/2023
10.19 Credit Agreement entered into as of May 6, 2010, among Live Nation Entertainment, Inc., the Foreign Borrowers party thereto, the Guarantors identified therein, the Lenders party thereto, JPMorgan Chase Bank, N.A., as Administrative Agent and Collateral Agent, JPMorgan Chase Bank, N.A., Toronto Branch, as Canadian Agent and J.P.
39 unchanged sentences
10-K 001-32601 10.31 2/23/2022
+Added: 10.29 Amendment No.
+Added: 10 to the Credit Agreement, dated as of February 8, 2023 , among Live Nation Entertainment, Inc., the Guarantors identified therein, and JPMorgan Chase Bank, N.A., as administrative agent and collateral agent, JPMorgan Chase Bank, N.A., Toronto Branch as Canadian Agent, J.P.
+Added: Morgan Europe Limited, as London Agent and the lenders from time to time party thereto.
+Added: 10-Q 001-32601 10.4 5/4/2023
+Added: 10.30 Amendment No.
+Added: 11 to the Credit Agreement, dated as of November 16, 2023, among Live Nation Entertainment, Inc., the Guarantors identified therein, and JPMorgan Chase Bank, N.A., as administrative agent and collateral agent, JPMorgan Chase Bank, N.A., Toronto Branch as Canadian Agent, J.P.
+Added: Morgan Europe Limited, as London Agent and the lenders from time to time party thereto.
10.31 Incremental Term Loan Joinder Agreement No.
3 unchanged sentences
10-Q 001-32601 10.1 7/31/2014
+Added: Incorporated by Reference
+Added: Exhibit Description Form File No.
+Added: Filing Date Filed
10.33 First Supplemental Indenture, dated as of August 27, 2014, among Live Nation Entertainment, Inc., Ticketstoday, LLC, the Existing Guarantors party thereto and The Bank of New York Mellon Trust Company, N.A., as trustee.
4 unchanged sentences
10-Q 001-32601 10.1 4/30/2015
−Removed: Incorporated by Reference
−Removed: Exhibit Description Form File No.
−Removed: Filing Date Filed
10.36 Fourth Supplemental Indenture, dated as of August 13, 2015, among Live Nation Entertainment, Inc., the guarantors listed in Appendix I thereto, FG Acquisition Co, LLC, Front Gate Holdings, LLC and Front Gate Ticketing Solutions, LLC and The Bank of New York Mellon Trust Company, N.A., as trustee.
19 unchanged sentences
10-K 001-32601 10.43 2/27/2020
+Added: Incorporated by Reference
+Added: Exhibit Description Form File No.
+Added: Filing Date Filed
10.46 Fourth Supplemental Indenture, entered into as of May 20, 2020, among Live Nation Entertainment, Inc., the Guarantors identified therein, and The Bank of New York Mellon Trust Company, N.A., as trustee.
10-Q 001-32601 10.3 8/5/2020
+Added: 10.47 Fifth Supplemental Indenture, entered into as of November 16, 2023, among Live Nation Entertainment, Inc., the Guarantors identified therein, and The Bank of New York Mellon Trust Company, N.A., as trustee.
10.48 Indenture, dated as of March 20, 2018, by and among Live Nation Entertainment, Inc., the Guarantors defined therein, and The Bank of New York Mellon Trust Company, N.A., as trustee.
4 unchanged sentences
10-Q 001-32601 10.4 8/5/2020
−Removed: Incorporated by Reference
−Removed: Exhibit Description Form File No.
−Removed: Filing Date Filed
+Added: 10.51 Third Supplemental Indenture, entered into as of November 16, 2023, among Live Nation Entertainment, Inc., the Guarantors identified therein, and The Bank of New York Mellon Trust Company, N.A., as trustee.
10.52 Indenture, dated as of March 20, 2018, between Live Nation Entertainment, Inc., and HSBC Bank USA, National Association, as trustee.
6 unchanged sentences
10-Q 001-32601 10.5 8/5/2020
+Added: 10.55 Second Supplemental Indenture, entered into as of November 16, 2023, among Live Nation Entertainment, Inc., the Guarantors identified therein, and U.S.
+Added: Bank Trust Company, National Association, as trustee.
10.56 Indenture dated as of February 3, 2020 between Live Nation Entertainment, Inc.
4 unchanged sentences
10-Q 001-32601 10.2 8/5/2020
+Added: 10.58 First Supplemental Indenture, entered into as of November 16, 2023, among Live Nation Entertainment, Inc., the Guarantors identified therein, and U.S.
+Added: Bank Trust Company, National Association, as trustee and notes collateral agent.
10.59 Indenture, dated as of January 4, 2021 by and among Live Nation Entertainment, Inc., the Guarantors identified therein and U.S.
1 unchanged sentence
10-Q 001-32601 10.1 5/6/2021
+Added: Incorporated by Reference
+Added: Exhibit Description Form File No.
+Added: Filing Date Filed
+Added: 10.60 First Supplemental Indenture, entered into as of November 16, 2023, among Live Nation Entertainment, Inc., the Guarantors identified therein, and U.S.
+Added: Bank Trust Company, National Association, as trustee and notes collateral agent.
+Added: 10.61 Indenture, dated as of January 12, 2023 by and among Live Nation Entertainment, Inc., the Guarantors identified therein and HSBC Bank USA National Association, as trustee.
+Added: 10-Q 001-32601 10.1 5/4/2023
+Added: 10.62 Form of Base Capped Call Confirmation.
+Added: 10-Q 001-32601 10.2 5/4/2023
+Added: 10.63 Form of Additional Capped Call Confirmation.
+Added: 10-Q 001-32601 10.3 5/4/2023
14.1 Code of Business Conduct and Ethics.
7 unchanged sentences
32.2 Section 1350 Certification of Chief Financial Officer.
+Added: 95 Repurchases of Equity Securities.
+Added: 96 Insider Trading Policy.
+Added: 97 Policy for Recovery of Erroneously Awarded Compensation.
101.INS XBRL Instance Document - The instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the inline XBRL document.
43 unchanged sentences
Director February 22, 2024
−Removed: /s/ Dana Walden
+Added: /s/ Richard A.
Director February 22, 2024
3 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.