3 unchanged sentences
In the course of these evaluations, the Company modifies and refines its internal processes as conditions warrant.
−Removed: As required by Rule 13a-15(b) of the Exchange Act, IAC management, including the Chairman and Senior Executive, the Chief Executive Officer and the Chief Financial Officer, conducted an evaluation, as of the end of the period covered by this report, of the effectiveness of the Company's disclosure controls and procedures as defined in Exchange Act Rule 13a-15(e).
−Removed: Based on this evaluation, the Chairman and Senior Executive, the Chief Executive Officer and the Chief Financial Officer concluded that the Company's disclosure controls and procedures were effective as of the end of the period covered by this report.
+Added: As required by Rule 13a-15(b) of the Exchange Act, Match Group management, including the Chief Executive Officer (“CEO”) and the Chief Financial Officer (“CFO”), conducted an evaluation, as of the end of the period covered by this report, of the effectiveness of the Company’s disclosure controls and procedures as defined in Exchange Act Rule 13a-15(e).
+Added: Based on this evaluation, the CEO and the CFO concluded that the Company’s disclosure controls and procedures were effective as of the end of the period covered by this report.
Management’s Report on Internal Control Over Financial Reporting
10 unchanged sentences
In the course of these evaluations, the Company modifies and refines its internal processes as conditions warrant.
−Removed: As required by Rule 13a-15(d), IAC management, including the Chairman and Senior Executive, the Chief Executive Officer and the Chief Financial Officer, also conducted an evaluation of the Company's internal control over financial reporting to determine whether any changes occurred during the quarter ended December 31, 2019 that have materially affected, or are reasonably likely to materially affect, the Company's internal control over financial reporting.
+Added: As required by Rule 13a-15(d), Match Group management, including the CEO and the CFO, also conducted an evaluation of the Company’s internal control over financial reporting to determine whether any changes occurred during the quarter ended December 31, 2020 that have materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting.
Based on that evaluation, there has been no such change during the quarter ended December 31, 2020.
Report of Independent Registered Public Accounting Firm
−Removed: To the Shareholders and the Board of Directors of IAC/InterActiveCorp
+Added: To the Shareholders and the Board of Directors of Match Group, Inc.
Opinion on Internal Control Over Financial Reporting
−Removed: We have audited IAC/InterActiveCorp and subsidiaries’ internal control over financial reporting as of December 31, 2019 , based on criteria established in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (2013 framework) (the COSO criteria).
−Removed: In our opinion, IAC/InterActiveCorp and subsidiaries (the Company) maintained, in all material respects, effective internal control over financial reporting as of December 31, 2019 , based on the COSO criteria.
+Added: We have audited Match Group, Inc.
+Added: and subsidiaries’ internal control over financial reporting as of December 31, 2020, based on criteria established in Internal Control—Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (2013 framework) (the COSO criteria).
+Added: In our opinion, Match Group, Inc.
+Added: and subsidiaries (the Company) maintained, in all material respects, effective internal control over financial reporting as of December 31, 2020, based on the COSO criteria.
We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the consolidated balance sheet of the Company as of December 31, 2020 and 2019, and the related consolidated statements of operations, comprehensive operations, shareholders’ equity, and cash flows for each of the three years in the period ended December 31, 2020, and the related notes and the financial statement schedule listed in the Index at Item 15(a), and our report dated February 25, 2021 expressed an unqualified opinion thereon.
9 unchanged sentences
Definition and Limitations of Internal Control Over Financial Reporting
−Removed: A company’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with U.S.
−Removed: generally accepted accounting principles.
+Added: A company’s internal control over financial reporting is a process designed 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.
A company’s internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company;
−Removed: (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with U.S.
−Removed: generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company;
+Added: (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company;
and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the company’s assets that could have a material effect on the financial statements.
6 unchanged sentences
Not applicable.
−Removed: The information required by Part III (Items 10, 11, 12, 13 and 14) has been incorporated herein by reference to IAC's definitive joint proxy statement/prospectus on Form S-4 filed by IAC and IAC Holdings, INc.
−Removed: to be used in connection with IAC's 2020 Annual Meeting of Stockholders (the " 2020 Proxy Statement"), as set forth below in accordance with General Instruction G(3) of Form 10-K.
+Added: The information required by Part III (Items 10, 11, 12, 13 and 14) has been incorporated by reference to Match Group’s definitive Proxy Statement to be used in connection with its 2021 Annual Meeting of Stockholders (the “2021 Proxy Statement”), as set forth below in accordance with General Instruction G(3) of Form 10-K.
Directors, Executive Officers and Corporate Governance
−Removed: The information required by Items 401 and 405 of Regulation S-K relating to directors and executive officers of IAC and their compliance with Section 16(a) of the Exchange Act is set forth in the sections entitled "Information Concerning Director Nominees" and "Information Concerning IAC Executive Officers Who Are Not Directors," and "Delinquent 16(a) Reports," respectively, in the 2020 Proxy Statement and is incorporated herein by reference.
−Removed: The information required by Item 406 of Regulation S-K relating to IAC's Code of Ethics is set forth under the caption "Part I-Item 1-Business-Description of IAC Businesses-Additional Information-Code of Ethics" of this annual report and is incorporated herein by reference.
+Added: The information required by Item 401 of Regulation S-K relating to directors and executive officers of Match Group is set forth in the sections entitled “Information Concerning Director Nominees” and “Information Concerning Match Group Executive Officers Who Are Not Directors,” respectively, in the 2021 Proxy Statement.
+Added: The information required by Item 406 of Regulation S-K relating to Match Group’s Code of Ethics is set forth under the caption “Part I-Item 1-Business-Additional Information-Code of ethics” of this annual report and is incorporated herein by reference.
The information required by subsections (c)(3), (d)(4) and (d)(5) of Item 407 of Regulation S-K is set forth in the sections entitled “Corporate Governance” and “The Board and Board Committees” in the 2021 Proxy Statement and is incorporated herein by reference.
Executive Compensation
−Removed: The information required by Item 402 of Regulation S-K relating to executive and director compensation and pay ratio disclosure is set forth in the sections entitled "Executive Compensation," "Director Compensation" and "Pay Ratio Disclosure" in the 2020 Proxy Statement and is incorporated herein by reference.
+Added: The information required by Item 402 of Regulation S-K relating to executive and director compensation is set forth in the sections entitled “Executive Compensation” and “Director Compensation” in the 2021 Proxy Statement and is incorporated herein by reference.
The information required by subsections (e)(4) and (e)(5) of Item 407 of Regulation S-K relating to certain compensation committee matters is set forth in the sections entitled “The Board and Board Committees,” “Compensation Committee Report” and “Compensation Committee Interlocks and Insider Participation” in the 2021 Proxy Statement and is incorporated herein by reference;
1 unchanged sentence
Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters
−Removed: The information regarding ownership of IAC common stock and Class B common stock required by Item 403 of Regulation S-K and securities authorized for issuance under IAC's various equity compensation plans required by Item 201(d) of Regulation S-K is set forth in the sections entitled "Security Ownership of Certain Beneficial Owners and Management" and "Equity Compensation Plan Information," respectively, in the 2020 Proxy Statement and is incorporated herein by reference.
+Added: The information regarding ownership of Match Group common stock required by Item 403 of Regulation S-K and securities authorized for issuance under Match Group’s various equity compensation plans required by Item 201(d) of Regulation S-K is set forth in the sections entitled “Security Ownership of Certain Beneficial Owners and Management” and “Equity Compensation Plan Information,” respectively, in the 2021 Proxy Statement and is incorporated herein by reference.
Certain Relationships and Related Transactions, and Director Independence
−Removed: Information regarding certain relationships and related transactions involving IAC required by Item 404 of Regulation S-K and director independence determinations required by Item 407(a) of Regulation S-K is set forth in the sections entitled "Certain Relationships and Related Person Transactions" and "Corporate Governance," respectively, in the 2020 Proxy Statement and is incorporated herein by reference.
+Added: Information regarding certain relationships and related transactions involving Match Group required by Item 404 of Regulation S-K and director independence determinations required by Item 407(a) of Regulation S-K is set forth in the sections entitled “Certain Relationships and Related Person Transactions” and “Corporate Governance,” respectively, in the 2021 Proxy Statement and is incorporated herein by reference.
Principal Accounting Fees and Services
−Removed: Information required by Item 9(e) of Schedule 14A regarding the fees and services of IAC's independent registered public accounting firm and the pre-approval policies and procedures applicable to services provided to IAC by such firm is set forth in the sections entitled "Fees Paid to Our Independent Registered Public Accounting Firm" and "Audit and Non-Audit Services Pre-Approval Policy," respectively, in the 2020 Proxy Statement and is incorporated herein by reference.
+Added: Information required by Item 9(e) of Schedule 14A regarding the fees and services of Match Group’s independent registered public accounting firm and the pre-approval policies and procedures applicable to services provided to Match Group by such firm is set forth in the sections entitled “Fees Paid to Our Independent Registered Public Accounting Firm” and “Audit and Non-Audit Services Pre-Approval Policy,” respectively, in the 2021 Proxy Statement and is incorporated herein by reference.
Exhibits and Financial Statement Schedules
(a) List of documents filed as part of this Report:
−Removed: (1) Consolidated Financial Statements of IAC
+Added: (1) Consolidated Financial Statements of Match Group, Inc.
Report of Independent Registered Public Accounting Firm:
6 unchanged sentences
Notes to Consolidated Financial Statements.
−Removed: (2) Consolidated Financial Statement Schedule of IAC
−Removed: Valuation and Qualifying Accounts.
+Added: (2) Consolidated Financial Statement Schedule of Match Group, Inc.
+Added: II Valuation and Qualifying Accounts.
All other financial statements and schedules not listed have been omitted since the required information is either included in the Consolidated Financial Statements or the notes thereto, is not applicable or is not required.
−Removed: The documents set forth below, numbered in accordance with Item 601 of Regulation S-K, are filed herewith, incorporated herein by reference to the location indicated or furnished herewith.
−Removed: Agreement and Plan of Merger, dated as of May 1, 2017, as amended by Amendment No.
−Removed: 1 to the Agreement and Plan of Merger, dated as of August 26, 2017, by and among Angie’s List, Inc., IAC/InterActiveCorp, ANGI Homeservices Inc.
−Removed: and Casa Merger Sub, Inc.
−Removed: Annex B to the Proxy Statement/Prospectus filed on August 30, 2017 by ANGI Homeservices Inc.
−Removed: pursuant to Rule 424(b)(3) of the Securities Act of 1933, as amended .
−Removed: Transaction Agreement, dated as of December 19, 2019, by and among IAC/InterActiveCorp, Match Group, Inc., IAC Holdings, Inc.
+Added: See Exhibit Index below for a complete list of Exhibits to this report.
+Added: Form 10-K Summary
+Added: EXHIBIT INDEX
+Added: The documents set forth below, numbered in accordance with Item 601 of Regulation S-K, are filed herewith, incorporated by reference herein by reference to the location indicated, or furnished herewith.
+Added: Incorporated by Reference Filed (†) or
+Added: Furnished (‡)
+Added: (as indicated)
+Added: Exhibit Description Form SEC
+Added: Exhibit Filing
+Added: Transaction Agreement, dated as of December 19, 2019, by and among IAC/InterActiveCorp (Former IAC), Match Group, Inc.
+Added: (Former Match Group), IAC Holdings, Inc.
and Valentine Merger Sub Inc.
−Removed: Exhibit 2.1 to the Registrant's Current Report on Form 8-K, filed on December 20, 2019 .
−Removed: Agreement and Plan or Merger by and among IAC/InterActiveCorp, Buzz Merger Sub Inc.
−Removed: and Care.com, Inc., dated December 20, 2019.
−Removed: Exhibit 2.1 to the Registrant's Current Report on Form 8-K, filed on December 23, 2019 .
−Removed: Restated Certificate of Incorporation of
−Removed: IAC/InterActiveCorp.
−Removed: Exhibit 3.1 to the Registrant's Registration Statement on Form 8-A/A, filed on August 12, 2005 .
−Removed: Certificate of Amendment of the Restated Certificate of Incorporation of IAC/InterActiveCorp (dated as of August 20, 2008).
−Removed: Exhibit 3.1 to the Registrant's Current Report on Form 8-K, filed on August 22, 2008 .
−Removed: Amended and Restated By-laws of IAC/InterActiveCorp (amended and restated as of December 1, 2010).
−Removed: Exhibit 3.1(II) to the Registrant's Current Report on Form 8-K, filed on December 6, 2010 .
−Removed: Certificate of Designations of Series C Cumulative Preferred Stock.
−Removed: Exhibit 3.1 to the Registrant's Current Report on Form 8-K, filed on October 2, 2017 .
−Removed: Certificate of Designations of Series D Cumulative Preferred Stock.
−Removed: Exhibit 3.5 to the Registrant's Quarterly Report on Form 10-Q for the fiscal quarter ended September 30, 2018.
+Added: 8-K 000-20570 2.1 12/20/2019
+Added: Amendment, dated as of April 28, 2020, to the Transaction Agreement, dated as of December 19, 2019, by and among IAC/InterActiveCorp (Former IAC), Match Group, Inc.
+Added: (Former Match Group), IAC Holdings, Inc.
+Added: and Valentine Merger Sub LLC.
+Added: 8-K 000-20570 2.1 4/28/2020
+Added: Amendment No.
+Added: 2 to Transaction Agreement, dated as of June 22, 2020, by and among IAC/InterActiveCorp (Former IAC), Match Group, Inc.
+Added: (Former Match Group), IAC Holdings, Inc.
+Added: and Valentine Merger Sub LLC.
+Added: 8-K 000-20570 2.1 6/22/2020
+Added: Restated Certificate of Incorporation of IAC/InterActiveCorp (Former IAC).
+Added: 8-A/A 000-20570 3.1 8/12/2005
+Added: Certificate of Amendment to Restated Certificate of Incorporation of IAC/InterActive Corp (Former IAC).
+Added: 8-K 000-20570 3.1 8/22/2008
+Added: Certificate of Amendment to Restated Certificate of Incorporation of IAC/InterActiveCorp (Former IAC) .
+Added: 8-A/A 001-34148 3.4 7/1/2020
+Added: Certificate of Amendment to Restated Certificate of Incorporation of IAC/InterActiveCorp (Former IAC).
+Added: 8-A/A 001-34148 3.5 7/1/2020
+Added: Certificate of Amendment to Restated Certificate of Incorporation of IAC/InterActiveCorp (Former IAC).
+Added: 8-A/A 001-34148 3.6 7/1/2020
+Added: Certificate of Amendment to Restated Certificate of Incorporation of IAC/InterActiveCorp (Former IAC).
+Added: 8-A/A 001-34148 3.7 7/1/2020
+Added: Certificate of Elimination, with respect to the Series 1 Mandatory Exchangeable Preferred Stock.
+Added: 8-K 001-34148 3.5 7/2/2020
+Added: Certificate of Elimination, with respect to the Series 2 Mandatory Exchangeable Preferred Stock.
+Added: 8-K 001-34148 3.6 7/2/2020
+Added: Certificate of Elimination, with respect to the Series A Cumulative Preferred Stock.
+Added: 8-K 001-34148 3.7 7/2/2020
+Added: Certificate of Elimination, with respect to the Series B Cumulative Preferred Stock.
+Added: 8-K 001-34148 3.8 7/2/2020
+Added: Certificate of Elimination, with respect to the Series C Cumulative Preferred Stock.
+Added: 8-K 001-34148 3.9 7/2/2020
+Added: Certificate of Elimination, with respect to the Series D Cumulative Preferred Stock.
+Added: 8-K 001-34148 3.10 7/2/2020
+Added: Second Amended and Restated By-laws of Match Group, Inc.
+Added: (Former Match Group).
+Added: 8-A/A 001-34148 3.3 7/1/2020
Description of Securities
−Removed: Indenture for 0.875% Senior Exchangeable Notes due 2022, dated as of October 2, 2017, among IAC FinanceCo, Inc., IAC/InterActiveCorp and Computershare Trust Company, N.A., as Trustee.
−Removed: Exhibit 4.1 to the Registrant's Current Report on Form 8-K, filed on October 6, 2017 .
−Removed: Indenture for 0.875% Senior Exchangeable Notes due 2026, dated as of May 28, 2019, among IAC FinanceCo 2, Inc., IAC/InterActiveCorp and Computershare Trust Company, N.A., as Trustee.
−Removed: Exhibit 4.1 to the Registrant's Current Report on Form 8-K, filed on May 28, 2019.
−Removed: Indenture for 2.00% Senior Exchangeable Notes due 2030, dated as of May 28, 2019, among IAC FinanceCo 3, Inc., IAC/InterActiveCorp and Computershare Trust Company, N.A., as Trustee.
−Removed: Exhibit 4.2 to the Registrant's Current Report on Form 8-K, filed on May 28, 2019.
−Removed: Indenture for 6.375% Senior Notes, dated June 1, 2016, between Match Group, Inc.
−Removed: and Computershare Trust Company, N.A., as Trustee.
−Removed: Exhibit 4.1 to Match Group, Inc.’s Current Report on Form 8-K, filed on June 2, 2016 .
−Removed: Indenture for 5.00% Senior Notes, dated as of December 4, 2017, between Match Group, Inc.
−Removed: and Computershare Trust Company, N.A., as Trustee.
−Removed: Exhibit 4.1 to the Registrant's Current Report on Form 8-K, filed on December 4, 2017 .
−Removed: Indenture for 5.625% Senior Notes, dated as of February 15, 2019, between Match Group, Inc.
−Removed: and Computershare Trust Company, N.A., as Trustee.
−Removed: Exhibit 4.1to the Registrant's Current Report on Form 8-K, filed on February 15, 2019 .
−Removed: Registration Rights Agreement, dated as of October 2, 2017, among IAC/InterActiveCorp, IAC FinanceCo, Inc., J.P.
−Removed: Morgan Securities LLC and Goldman Sachs & Co.
−Removed: Exhibit 10.1 to the Registrant's Current Report on Form 8-K, filed on October 6, 2017 .
−Removed: Registration Rights Agreement, dated as of May 28, 2019, among IAC/InterActiveCorp, IAC FinanceCo 2, Inc., J.P.
−Removed: Morgan Securities LLC and Goldman Sachs & Co.
−Removed: Exhibit 10.1 to the Registrant's Current Report on Form 8-K, filed on May 28, 2019.
−Removed: Registration Rights Agreement, dated as of May 28, 2019, among IAC/InterActiveCorp, IAC FinanceCo 3, Inc., J.P.
−Removed: Morgan Securities LLC and Goldman Sachs & Co.
−Removed: Exhibit 10.2 to the Registrant's Current Report on Form 8-K, filed on May 28, 2019.
−Removed: Amended and Restated Governance Agreement, dated as of August 9, 2005, among the Registrant, Liberty Media Corporation and Barry Diller.
−Removed: Exhibit 10.1 to the Registrant's Quarterly Report on Form 10-Q for the fiscal quarter ended September 30, 2005 .
−Removed: Letter Agreement, dated as of December 1, 2010, by and among the Registrant, Liberty Media Corporation, Liberty USA Holdings, LLC and Barry Diller.
−Removed: Exhibit 10.1 to the Registrant's Current Report on Form 8-K, filed on December 6, 2010 .
−Removed: Letter Agreement, dated as of December 1, 2010, by and between the Registrant and Barry Diller.
−Removed: Exhibit 10.2 to the Registrant's Current Report on Form 8-K, filed on December 6, 2010 .
−Removed: IAC/InterActiveCorp 2018 Stock and Annual Incentive Plan.(2)
−Removed: Exhibit 10.1 to the Registrant's Current Report on Form 8-K, filed on June 29, 2018.
−Removed: Form of Terms and Conditions for Stock Options granted under the IAC/InterActiveCorp 2018 Stock and Annual Incentive Plan.(2)
−Removed: Exhibit 10.5 to the Registrant's Annual Report on Form 10-K for the fiscal year ended December 31, 2018 .
−Removed: Form of Terms and Conditions for Restricted Stock Units granted under the IAC/InterActiveCorp 2018 Stock and Annual Incentive Plan.(2)
−Removed: Exhibit 10.6 to the Registrant's Annual Report on Form 10-K for the fiscal year ended December 31, 2018.
−Removed: IAC/InterActiveCorp 2013 Stock and Annual Incentive Plan.(2)
−Removed: Exhibit 10.1 to the Registrant's Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2013 .
−Removed: Form of Terms and Conditions for Stock Options granted under the IAC/InterActiveCorp 2013 Stock and Annual Incentive Plan.(2)
−Removed: Exhibit 10.6 to the Registrant's Annual Report on Form 10-K for the fiscal year ended December 31, 2013 .
−Removed: Form of Terms and Conditions for Restricted Stock Units granted under the IAC/InterActiveCorp 2013 Stock and Annual Incentive Plan.(2)
−Removed: Exhibit 10.7 to the Registrant's Annual Report on Form 10-K for the fiscal year ended December 31, 2013 .
−Removed: IAC/InterActiveCorp 2008 Stock and Annual Incentive Plan.(2)
−Removed: Annex F to the Registrant's Definitive Proxy Statement, filed on July 10, 2008 .
−Removed: Form of Terms and Conditions for Stock Options granted under the IAC/InterActiveCorp 2008 Stock and Annual Incentive Plan.(2)
−Removed: Exhibit 10.7 to the Registrant's Annual Report on Form 10-K for the fiscal year ended December 31, 2008 .
−Removed: Form of Terms and Conditions for Restricted Stock Units granted under the IAC/InterActiveCorp 2008 Stock and Annual Incentive Plan.(2)
−Removed: Exhibit 10.7 to the Registrant's Annual Report on Form 10-K for the fiscal year ended December 31, 2012 .
−Removed: IAC/InterActiveCorp 2005 Stock and Annual Incentive Plan.(2)
−Removed: Exhibit 10.8 to the Registrant's Annual Report on Form 10-K for the fiscal year ended December 31, 2008 .
−Removed: Form of Terms and Conditions for Stock Options granted under the IAC/InterActiveCorp 2005 Stock and Annual Incentive Plan.(2)
−Removed: Exhibit 10.1 to the Registrant's Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2008 .
−Removed: Summary of Non-Employee Director Compensation Arrangements.(2)
−Removed: Exhibit 10.2 to the Registrant's Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2009 .
−Removed: 2011 IAC/InterActiveCorp Deferred Compensation Plan for Non-Employee Directors.(2)
−Removed: Exhibit 10.1 to the Registrant's Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2011 .
−Removed: Equity and Bonus Compensation Arrangement, dated as of August 24, 1995, between Barry Diller and the Registrant.(2)
−Removed: Exhibit 10.26 to the Registrant's Annual Report on Form 10-K for the fiscal year ended December 31, 1996.
−Removed: Employment Agreement between Joseph Levin and the Registrant, dated as of November 21, 2017.(2)
−Removed: Exhibit 10.1 to the Registrant's Current Report on Form 8-K, filed on November 22, 2017 .
−Removed: Second Amended and Restated Employment Agreement between Victor A.
−Removed: Kaufman and the Registrant, dated as of March 15, 2012.(2)
−Removed: Exhibit 10.1 to the Registrant's Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2012 .
−Removed: Employment Agreement between Glenn H.
−Removed: Schiffman and the Registrant, dated as of April 7, 2016.(2)
−Removed: Exhibit 10.2 to the Registrant's Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2016 .
−Removed: Employment Agreement between Mark Stein and the Registrant, dated as of June 28, 2018.(2)
−Removed: Exhibit 10.2 to the Registrant's Current Report on Form 8-K, filed on June 29, 2018.
−Removed: Employment Agreement between Gregg Winiarski and the Registrant, dated as of February 26, 2010.(2)
−Removed: Exhibit 10.2 to the Registrant's Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2010 .
−Removed: Google Services Agreement, dated as of October 26, 2015, between the Registrant and Google Inc.(3)
−Removed: Exhibit 10.18 to the Registrant's Annual Report on Form 10-K for the fiscal year ended December 31, 2015 .
+Added: Specimen Stock Certificate of Match Group Inc.
+Added: (Former Match Group).
+Added: S-4/A 333-236420
+Added: 4.3 4/28/2020
+Added: Indenture, dated as of May 19, 2020, between Match Group, Inc.
+Added: (Former Match Group) and Computershare Trust Company, N.A., as Trustee.
+Added: 8-K 001-37636 4.1 5/20/2020
+Added: Demand Promissory Note, dated as of June 30, 2020, by IAC/InterActiveCorp.
+Added: 8-K 001-34148 4.1 7/2/2020
+Added: Indenture for 0.875% Senior Exchangeable Notes due 2022, dated as of October 2, 2017, among IAC FinanceCo, Inc., IAC/InterActiveCorp (Former IAC) and Computershare Trust Company, N.A., as Trustee.
+Added: 8-K 000-20570 4.1 10/6/2017
+Added: Supplemental Indenture, dated as of June 30, 2020, among IAC FinanceCo, Inc., Match Group, Inc.
+Added: (Former Match) and Computershare Trust Company, N.A., as Trustee, relating to the 0.875% Senior Exchangeable Notes due 2022.
+Added: 8-K 001-34148 4.3 7/2/2020
+Added: Incorporated by Reference Filed (†) or
+Added: Furnished (‡)
+Added: (as indicated)
+Added: Exhibit Description Form SEC
+Added: Exhibit Filing
+Added: Indenture for 0.875% Senior Exchangeable Notes due 2026, dated as of May 28, 2019, among IAC FinanceCo 2, Inc., IAC/InterActiveCorp (Former IAC) and Computershare Trust Company, N.A., as Trustee.
+Added: 8-K 000-20570 4.1 5/28/2019
+Added: Supplemental Indenture, dated as of June 30, 2020, among IAC FinanceCo 2, Inc., Match Group, Inc.
+Added: (Former Match Group) and Computershare Trust Company, N.A., as Trustee, relating to the 0.875% Senior Exchangeable Notes due 2026.
+Added: 8-K 001-34148 4.5 7/2/2020
+Added: Indenture for 2.00% Senior Exchangeable Notes due 2030, dated as of May 28, 2019, among IAC FinanceCo 3, Inc., IAC/InterActiveCorp (Former IAC) and Computershare Trust Company, N.A., as Trustee.
+Added: 8-K 000-20570 4.2 5/28/2019
+Added: Supplemental Indenture, dated as of June 30, 2020, among IAC FinanceCo 3, Inc., Match Group, Inc.
+Added: (Former Match Group) and Computershare Trust Company, N.A., as Trustee, relating to the 2.00% Senior Exchangeable Notes due 2030.
+Added: 8-K 001-34148 4.7 7/2/2020
+Added: Indenture, dated December 4, 2017, between Match Group, Inc.
+Added: (Former Match Group) and Computershare Trust Company, N.A., as Trustee.
+Added: 8-K 001-37636 4.1 12/4/2017
+Added: Supplemental Indenture, dated as of June 30, 2020, by and among Match Group, Inc.
+Added: (Former Match Group), Match Group Holdings II, LLC and Computershare Trust Company, N.A., as Trustee, relating to the 5.000% Senior Notes due 2027.
+Added: 8-K 001-34148 4.9 7/2/2020
+Added: Indenture, dated May 19, 2020, between Match Group, Inc.
+Added: (Former Match Group) and Computershare Trust Company, N.A., as Trustee.
+Added: 8-K 001-37636 4.1 5/20/2020
+Added: Supplemental Indenture, dated as of June 30, 2020, by and among Match Group, Inc.
+Added: (Former Match Group), Match Group Holdings II, LLC and Computershare Trust Company, N.A., as Trustee, relating to the 4.625% Senior Notes due 2028.
+Added: 8-K 001-34148 4.11 7/2/2020
+Added: Indenture, dated as of February 15, 2019, between Match Group, Inc.
+Added: (Former Match Group) and Computershare Trust Company, N.A.
+Added: 8-K 001-37636 4.1 2/15/2019
+Added: Supplemental Indenture, dated as of June 30, 2020, by and among Match Group, Inc.
+Added: (Former Match Group), Match Group Holdings II, LLC and Computershare Trust Company, N.A., as Trustee, relating to the issuance of the 5.625% Senior Notes due 2029.
+Added: 8-K 001-34148 4.13 7/2/2020
+Added: Indenture, dated February 11, 2020, between Match Group, Inc.
+Added: (Former Match Group) and Computershare Trust Company, N.A., as Trustee.
+Added: 8-K 001-37636 4.1 2/11/2020
+Added: Supplemental Indenture, dated as of June 30, 2020, by and among Match Group, Inc.
+Added: (Former Match Group), Match Group Holdings II, LLC and Computershare Trust Company, N.A., as Trustee, relating to the issuance of the 4.125% Senior Notes due 2030.
+Added: 8-K 001-34148 4.15 7/2/2020
+Added: Form of Subscription Agreement
+Added: 8-K 000-20570 10.1 6/12/2020
+Added: Transition Services Agreement, dated as of June 30, 2020, by and between IAC/InterActiveCorp (Former IAC) and IAC Holdings, Inc.
+Added: 8-K 001-34148 10.1 7/2/2020
+Added: Amended and Restated Employee Matters Agreement, dated as of June 30, 2020, by and among IAC/InterActiveCorp (Former IAC), Match Group, Inc.
+Added: (Former Match Group) and IAC Holdings, Inc.
+Added: 8-K 001-34148 10.2 7/2/2020
+Added: Tax Matters Agreement, dated as of June 30, 2020, by and between IAC/InterActiveCorp (Former IAC) and IAC Holdings, Inc.
+Added: 8-K 001-34148 10.3 7/2/2020
+Added: Match Group, Inc.
+Added: 2020 Stock and Annual Incentive Plan.(1)
+Added: S-4/A 333-236420 Annex F 4/28/2020
+Added: Incorporated by Reference Filed (†) or
+Added: Furnished (‡)
+Added: (as indicated)
+Added: Exhibit Description Form SEC
+Added: Exhibit Filing
+Added: Match Group, Inc.
+Added: (Former Match Group) Amended and Restated 2017 Stock and Annual Incentive Plan.(1)
+Added: 8-K 001-37636 10.1 6/21/2018
+Added: First Amendment to Match Group, Inc.
+Added: (Former Match Group) Amended and Restated 2017 Stock and Annual Incentive Plan.(1)
+Added: 8-K 001-34148 10.5 7/2/2020
+Added: Form of Terms and Conditions for Stock Options granted under the Match Group, Inc.
+Added: (Former Match Group) 2017 Stock and Annual Incentive Plan.(1)
+Added: 10-Q 001-37636 10.1 11/9/2017
+Added: Form of Terms and Conditions for Restricted Stock Units granted under the Match Group, Inc.
+Added: (Former Match Group) 2017 Stock and Annual Incentive Plan.(1)
+Added: 10-Q 001-37636 10.2 11/9/2017
+Added: Match Group, Inc.
+Added: (Former Match Group) 2015 Stock and Annual Incentive Plan.(1)
+Added: 8-K 001-37636 10.5 11/24/2015
+Added: First Amendment to Match Group, Inc.
+Added: (Former Match Group) 2015 Stock and Annual Incentive Plan.(1)
+Added: 8-K 001-37636 10.1 8/4/2017
+Added: Second Amendment to Match Group, Inc.
+Added: (Former Match Group) 2015 Stock and Annual Incentive Plan.(1)
+Added: 8-K 001-34148 10.10 7/2/2020
+Added: Form of Terms and Conditions for Stock Options granted under the Match Group, Inc.
+Added: (Former Match Group) 2015 Stock and Annual Incentive Plan.(1)
+Added: 8-K 001-37636 10.7 2/28/2017
+Added: Form of Terms and Conditions for Restricted Stock Units granted under the Match Group, Inc.
+Added: (Former Match Group) 2015 Stock and Annual Incentive Plan.(1)
+Added: 8-K 001-37636 10.8 2/28/2017
+Added: Employment Agreement between Sharmistha Dubey and Match Group, Inc.
+Added: (Former Match Group) dated as of February 13, 2020.(1)
+Added: 8-K/A 001-37636 10.1 2/20/2020
+Added: Assignment of Employment Agreement among Sharmistha Dubey, Match Group, Inc.
+Added: (Former Match Group) and Valentine Merger Sub LLC, dated as of June 30, 2020.(1)
+Added: 8-K 001-34148 10.14 7/2/2020
+Added: Employment Agreement between Gary Swidler and Match Group, Inc.
+Added: (Former Match Group) dated as of August 8, 2018.(1)
+Added: 8-K 001-37636 10.1 8/14/2018
+Added: Employment Agreement Amendment between Gary Swidler and Match Group, Inc.
+Added: (Former Match Group) dated as of February 13, 2020.(1)
+Added: 8-K/A 001-37636 10.2 2/20/2020
+Added: Assignment of Employment Agreement among Gary Swidler, Match Group, Inc.
+Added: (Former Match Group) and Valentine Merger Sub LLC, dated as of June 30, 2020.(1)
+Added: 8-K 001-34148 10.17 7/2/2020
+Added: Employment Agreement between Jared Sine and Match Group, Inc.
+Added: (Former Match Group) dated as of August 8, 2018.(1)
+Added: 8-K 001-37636 10.2 8/14/2018
+Added: Assignment of Employment Agreement among Jared Sine, Match Group, Inc.
+Added: (Former Match Group) and Valentine Merger Sub LLC, dated as of June 30, 2020.(1)
+Added: 8-K 001-34148 10.19 7/2/2020
+Added: Amended and Restated Credit Agreement, dated as of November 16, 2015, among Match Group, Inc.
+Added: (Former Match Group), as borrower, the lenders party thereto, JPMorgan Chase Bank, N.A., as administrative agent, and the other parties thereto.
+Added: 10-K 001-37636 10.11 3/28/2016
+Added: Incorporated by Reference Filed (†) or
+Added: Furnished (‡)
+Added: (as indicated)
+Added: Exhibit Description Form SEC
+Added: Exhibit Filing
Amendment No.
−Removed: 3 to Google Services Agreement, dated as of February 11, 2019 (with an effective date of April 1, 2020), between the Registrant and Google LLC.(3)
−Removed: Exhibit 10.1 to the Registrant's Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2019.
−Removed: Second Amended and Restated Credit Agreement, dated as of November 5, 2018, by and among IAC Group, LLC, the Lenders from time to time party thereto and JPMorgan Chase Bank, N.A., as Administrative Agent.
−Removed: Exhibit 10.1 to the Registrant's Current Report on Form 8-K, filed on November 9, 2018.
−Removed: Amended and Restated Credit Agreement, dated as of November 16, 2015, among Match Group, Inc., as Borrower, the Lenders party thereto, JPMorgan Chase Bank, N.A., as Administrative Agent, and the other parties thereto.
−Removed: Exhibit 10.11 to Match Group, Inc.'s Annual Report on Form 10-K for the fiscal year ended December 31, 2015 .
+Added: 3, dated as of December 8, 2016, to the Credit Agreement dated as of October 7, 2015, as amended and restated as of November 16, 2015, as further amended as of December 16, 2015, among Match Group, Inc.
+Added: (Former Match Group), as borrower, the lenders party thereto, JPMorgan Chase Bank, N.A., as administrative agent, and the other parties thereto.
+Added: 8-K 001-37636 10.1 12/8/2016
Amendment No.
−Removed: 3, dated as of December 8, 2016, to the Credit Agreement dated as of October 7, 2015, as amended and restated as of November 16, 2015, as further amended as of December 16, 2015, among Match Group, Inc., as Borrower, the Lenders party thereto, JPMorgan Chase Bank, N.A., as Administrative Agent, and the other parties thereto.
−Removed: Exhibit 10.1 to Match Group, Inc.'s Current Report on Form 8-K, filed on December 8, 2016 .
+Added: 4, dated as of August 14, 2017, to the Credit Agreement dated as of October 7, 2015, as amended and restated as of November 16, 2015, as further amended as of December 16, 2015, as further amended as of December 8, 2016, among Match Group, Inc.
+Added: (Former Match Group), as borrower, the lenders party thereto, JPMorgan Chase Bank, N.A., as administrative agent, and the other parties thereto.
+Added: 8-K 001-37636 10.1 8/17/2017
Amendment No.
−Removed: 4, dated as of August 14, 2017, to the Credit Agreement dated as of October 7, 2015, as amended and restated as of November 16, 2015, as further amended as of December 16, 2015, as further amended December 8, 2016, among Match Group, Inc., as Borrower, the Lenders party thereto, JPMorgan Chase Bank, N.A., as Administrative Agent, and the other parties thereto.
−Removed: Exhibit 10.1 to Match Group, Inc.'s Current Report on Form 8-K, filed on August 17, 2017 .
+Added: 5 dated as of December 7, 2018 to the Credit Agreement dated as of October 7, 2015, as amended and restated as of November 16, 2015, as further amended as of December 16, 2015, as further amended as of December 8, 2016, and as further amended as of August 14, 2017, among Match Group, Inc.
+Added: (Former Match Group), as borrower, the lenders party thereto, JPMorgan Chase Bank, N.A., as administrative agent and the other parties thereto.
+Added: 8-K 001-37636 10.1 12/13/2018
Amendment No.
−Removed: 5, dated as of December 7, 2018, to the Credit Agreement dated as of October 7, 2015, as amended and restated as of November 16, 2015, as further amended as of December 16, 2015, as further amended December 8, 2016 and as further amended August 14, 2017, among Match Group, Inc., as Borrower, the Lenders party thereto, JPMorgan Chase Bank, N.A., as Administrative Agent, and the other parties thereto.
−Removed: Exhibit 10.1 to the Registrant's Current Report on Form 8-K, filed on December 13, 2018.
−Removed: Amended and Restated Credit Agreement, dated as of November 5, 2018, by and among ANGI Homeservices Inc., the Lenders from time to time party thereto and JPMorgan Chase Bank, N.A., as Administrative Agent.
−Removed: Exhibit 10.2 to the Registrant's Current Report on Form 8-K, filed on November 9, 2018.
−Removed: Master Transaction Agreement, dated as of November 24, 2015, by and between IAC/InterActiveCorp and Match Group, Inc..
−Removed: Exhibit 10.1 to the Registrant's Current Report on Form 8-K, filed on November 24, 2015 .
−Removed: Employee Matters Agreement, dated as of November 24, 2015, by and between IAC/InterActiveCorp and Match Group, Inc.
−Removed: Exhibit 10.2 to the Registrant's Current Report on Form 8-K, filed on November 24, 2015 .
−Removed: Amendment No.1 to Employee Matters Agreement, dated as of April 13, 2016, by and between IAC/InterActiveCorp and Match Group, Inc.
−Removed: Exhibit 99.2 to the Schedule 13D related to Match Group, Inc.
−Removed: filed by the Registrant on April 14, 2016 .
−Removed: Investor Rights Agreement, dated as of November 24, 2015, by and between IAC/InterActiveCorp and Match Group, Inc.
−Removed: Exhibit 10.3 to the Registrant's Current Report on Form 8-K, filed on November 24, 2015 .
−Removed: Tax Sharing Agreement, dated as of November 24, 2015, by and between IAC/InterActiveCorp and Match Group, Inc.
−Removed: Exhibit 10.4 to the Registrant's Current Report on Form 8-K, filed on November 24, 2015 .
−Removed: Services Agreement, dated as of November 24, 2015, by and between IAC/InterActiveCorp and Match Group, Inc.
−Removed: Exhibit 10.5 to the Registrant's Current Report on Form 8-K, filed on November 24, 2015 .
−Removed: Contribution Agreement, dated as of September 29, 2017, by and between IAC/InterActiveCorp and ANGI Homeservices Inc.
−Removed: Exhibit 2.1 to the Registrant's Current Report on Form 8-K, filed on October 2, 2017 .
−Removed: Employee Matters Agreement, dated as of September 29, 2017, by and between IAC/InterActiveCorp and ANGI Homeservices Inc.
−Removed: Exhibit 2.5 to the Registrant's Current Report on Form 8-K, filed on October 2, 2017 .
−Removed: Investor Rights Agreement, dated as of September 29, 2017, by and between IAC/InterActiveCorp and ANGI Homeservices Inc.
−Removed: Exhibit 2.2 to the Registrant's Current Report on Form 8-K, filed on October 2, 2017 .
−Removed: Tax Sharing Agreement, dated as of September 29, 2017, by and between IAC/InterActiveCorp and ANGI Homeservices Inc.
−Removed: Exhibit 2.4 to the Registrant's Current Report on Form 8-K, filed on October 2, 2017 .
−Removed: Services Agreement, dated as of September 29, 2017, by and between IAC/InterActiveCorp and ANGI Homeservices Inc.
−Removed: Exhibit 2.3 to the Registrant's Current Report on Form 8-K, filed on October 2, 2017 .
+Added: 6 dated as of February 13, 2020 to the Credit Agreement dated as of October 7, 2015, as amended and restated as of November 16, 2015, as further amended as of December 16, 2015, as further amended as of December 8, 2016, as further amended as of August 14, 2017 and as further amended as of December 7, 2018, among Match Group, Inc.
+Added: (Former Match Group), as borrower, the lenders party thereto, JPMorgan Chase Bank, N.A., as administrative agent and the other parties thereto.
+Added: 8-K 001-37636 10.1 2/20/2020
+Added: Joinder and Reaffirmation Agreement, dated as June 30, 2020, by and among Match Group, Inc.
+Added: (Former Match Group), Match Group Holdings II, LLC, JPMorgan Chase Bank, N.A., as administrative agent, and the other parties thereto, to the Credit Agreement, dated as of November 16, 2015, among Match Group, Inc.
+Added: (Former Match Group), as borrower, the lenders party thereto, JPMorgan Chase Bank, N.A., as administrative agent, and the other parties thereto, as amended.
+Added: 8-K 001-34148 10.25 7/2/2020
Subsidiaries of the Registrant as of December 31, 20 20 .
Consent of Ernst & Young LLP.
−Removed: Certification of the Chairman and Senior Executive pursuant to Rule 13a-14(a) or 15d-14(a) of the Securities Exchange Act of 1934, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.(1)
Certification of the Chief Executive Officer pursuant to Rule 13a-14(a) or 15d-14(a) of the Securities Exchange Act of 1934, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
Certification of the Chief Financial Officer pursuant to Rule 13a-14(a) or 15d-14(a) of the Securities Exchange Act of 1934, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
−Removed: Certification of the Chairman and Senior Executive pursuant to 18 U.S.C.
−Removed: Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.(4)
Certification of the Chief Executive Officer pursuant to 18 U.S.C.
2 unchanged sentences
Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
−Removed: Inline XBRL Instance (the instance document
−Removed: does not appear in the Interactive Data File because
−Removed: its XBRL tags are embedded within the Inline XBRL
−Removed: Inline XBRL Taxonomy Extension Schema(1)
−Removed: Inline XBRL Taxonomy Extension Calculation(1)
−Removed: Inline XBRL Taxonomy Extension Definition(1)
−Removed: Inline XBRL Taxonomy Extension Labels(1)
−Removed: XBRL Taxonomy Extension Presentation(1)
−Removed: Cover Page Interactive Data File (formatted as Inline
−Removed: XBRL and contained in Exhibit 101)
+Added: 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.
+Added: 101.SCH XBRL Taxonomy Extension Schema Document †
+Added: Incorporated by Reference Filed (†) or
+Added: Furnished (‡)
+Added: (as indicated)
+Added: Exhibit Description Form SEC
+Added: Exhibit Filing
+Added: 101.CAL XBRL Taxonomy Extension Calculation Linkbase Document †
+Added: 101.DEF XBRL Taxonomy Extension Definition Linkbase Document †
+Added: 101.LAB XBRL Taxonomy Extension Label Linkbase Document †
+Added: 101.PRE XBRL Taxonomy Extension Presentation Linkbase Document †
+Added: 104 Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)
______________________
−Removed: Filed herewith.
(1) Reflects management contracts and management and director compensatory plans.
−Removed: Certain portions of this document have been omitted pursuant to a confidential treatment request.
−Removed: Furnished herewith.
−Removed: Form 10-K Summary
+Added: * Certain schedules and exhibits to the Transaction Agreement have been omitted pursuant to Item 601(b)(2) of Regulation S-K.
+Added: The Company hereby agrees to furnish supplementally a copy of any omitted schedule and/or exhibit to the SEC upon request.
Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.
−Removed: February 27, 2020
−Removed: IAC/INTERACTIVECORP
−Removed: Executive Vice President and Chief Financial Officer
+Added: February 25, 2021 MATCH GROUP, INC.
+Added: /s/ GARY SWIDLER
+Added: Chief Operating Officer and Chief Financial Officer
Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the Registrant and in the capacities indicated on February 25, 2021:
−Removed: /s/ BARRY DILLER
−Removed: Chairman of the Board, Senior Executive and Director
−Removed: /s/ JOSEPH LEVIN
−Removed: Chief Executive Officer and Director
−Removed: /s/ VICTOR A.
−Removed: Vice Chairman and Director
−Removed: Executive Vice President and Chief Financial Officer
−Removed: /s/ MICHAEL H.
−Removed: Senior Vice President and Controller (Chief Accounting Officer)
−Removed: /s/ CHELSEA CLINTON
−Removed: Chelsea Clinton
−Removed: /s/ MICHAEL D.
−Removed: /s/ BONNIE S.
−Removed: /s/ BRYAN LOURD
−Removed: /s/ ALEXANDER VON FURSTENBERG
−Removed: Alexander von Furstenberg
−Removed: /s/ RICHARD F.
−Removed: IAC/INTERACTIVECORP AND SUBSIDIARIES
+Added: Signature Title
+Added: /s/ JOSEPH LEVIN Executive Chairman of the Board
+Added: /s/ SHARMISTHA DUBEY Chief Executive Officer and Director
+Added: (Principal Executive Officer)
+Added: Sharmistha Dubey
+Added: /s/ GARY SWIDLER Chief Operating Officer and Chief Financial Officer
+Added: (Principal Financial Officer)
+Added: /s/ PHILIP D.
+Added: EIGENMANN Chief Accounting Officer
+Added: (Principal Accounting Officer)
+Added: /s/ STEPHEN BAILEY Director
+Added: Stephen Bailey
+Added: /s/ MELISSA BRENNER Director
+Added: Melissa Brenner
+Added: McDANIEL Director
+Added: /s/ THOMAS J.
+Added: McINERNEY Director
+Added: /s/ WENDI MURDOCH Director
+Added: Wendi Murdoch
+Added: /s/ RYAN REYNOLDS Director
+Added: Ryan Reynolds
+Added: SCHIFFMAN Director
+Added: /s/ PAMELA S.
+Added: SEYMON Director
+Added: SPOON Director
+Added: MATCH GROUP, INC.
+Added: AND SUBSIDIARIES
VALUATION AND QUALIFYING ACCOUNTS
−Removed: Other Accounts
+Added: Description Balance at
+Added: Beginning of Period Charges to
+Added: Earnings Charges to
+Added: Other Accounts Deductions Balance at
End of Period
(In thousands)
−Removed: Allowance for doubtful accounts and revenue reserves
−Removed: Deferred tax valuation allowance
+Added: Allowance for credit losses $ 578 $ ( 22 ) (a)
+Added: $ ( 234 ) $ ( 36 ) (d)
+Added: Deferred tax valuation allowance 52,913 35,261 (b)
+Added: ( 17,084 ) (c)
Other reserves 2,901 3,380
−Removed: Allowance for doubtful accounts and revenue reserves
−Removed: Deferred tax valuation allowance
+Added: Allowance for doubtful accounts $ 724 $ 79 (a)
+Added: $ ( 8 ) $ ( 217 ) (d)
+Added: Deferred tax valuation allowance 45,483 7,472 (e)
Other reserves 3,008
−Removed: Allowance for doubtful accounts and revenue reserves
−Removed: Sales returns accrual
−Removed: Deferred tax valuation allowance
+Added: Allowance for doubtful accounts $ 778 $ 83 (a)
+Added: $ ( 15 ) $ ( 122 ) (d)
+Added: Deferred tax valuation allowance 22,830 22,675 (g)
Other reserves 2,544
______________________
−Removed: Additions to the allowance for doubtful accounts are charged to expense.
−Removed: Write-off of fully reserved accounts receivable.
−Removed: Amount is primarily related to an increase in foreign NOLs partially offset by a net decrease in unbenefited capital losses.
−Removed: Amount is primarily related to currency translation adjustments on foreign NOLs.
−Removed: Amount is primarily related to a decrease in foreign tax credits subject to a valuation allowance and the realization of previously unbenefited capital losses, partially offset by an increase in state NOLs and foreign interest deduction carryforwards.
−Removed: Amount is primarily related to acquired federal and state NOLs, partially offset by currency translation adjustments on foreign NOLs.
−Removed: Amount is due primarily to the establishment of foreign NOLs related to an acquisition.
−Removed: Amount is primarily related to acquired state NOLs, acquired foreign tax credits and currency translation adjustments on foreign NOLs.
+Added: (a) Additions to the allowance for credit losses and doubtful accounts are charged to expense, net of the recovery of previous year expenses.
+Added: (b) Amount is primarily related to foreign tax credits, foreign net operating losses, and foreign interest deductions.
+Added: (c) Amount is primarily related to a reduction in the valuation allowance as a result of the preliminary allocation of tax attributes between Match Group and IAC in conjunction with the Separation.
+Added: (d) Write-off of fully reserved accounts receivable.
+Added: (e) Amount is primarily related to foreign and state net operating losses and foreign interest deduction carryforwards.
+Added: (f) Amount is related to currency translation adjustments on foreign net operating losses.
+Added: (g) Amount is primarily related to foreign tax credits and foreign interest deduction carryforwards.
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.