What changed in this filing

/stocks — the workspaceLOADING

Item 9A. Controls and Procedures

2020-09-24 compared with 2019-09-26 · 30 added, 14 removed, 235 unchanged (16% of the section changed)

4 unchanged sentences

Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by the Company in the reports that it files or submits under the Exchange Act is accumulated and communicated to the Company’s management, including its CEO and CFO, as appropriate, to allow timely decisions regarding required disclosure.

Based upon their evaluation of the Company’s disclosure controls and procedures, the CEO and the CFO concluded that, as of the end of the period covered by this Form 10-K, the disclosure controls are effective to provide reasonable assurance that information required to be disclosed by the Company in the reports that it files or submits under the Exchange Act is accumulated and communicated to management, including the CEO and CFO, as appropriate, to allow timely decisions regarding required disclosure and are effective to provide reasonable assurance that such information is recorded, processed, summarized and reported within the time periods specified by the SEC’s rules and forms.

disclosure and are effective to provide reasonable assurance that such information is recorded, processed, summarized and reported within the time periods specified by the SEC’s rules and forms.

The Company, including its CEO and CFO, does not expect that the Company’s controls and procedures will prevent or detect all error and all fraud.

1 unchanged sentence

Management’s Annual Report on Internal Control Over Financial Reporting

The report of management required under this Item 9A is contained in Item 8 of this Form 10-K under the caption “Management’s Report on Internal Control over Financial Reporting.”

The report of management required by this item is contained in Item 8.

of this Form 10-K under the caption “Management’s Report on Internal Control over Financial Reporting.”

Attestation Report of the Independent Registered Public Accounting Firm

The attestation report required under this Item 9A is contained in Item 8 of this Form 10-K under the caption “Report of Independent Registered Public Accounting Firm.”

The attestation report required by this item is contained in Item 8.

of this Form 10-K under the caption “Report of Independent Registered Public Accounting Firm.”

Changes in Internal Control Over Financial Reporting

There were no changes in the Company’s internal control over financial reporting during the quarter ended July 31, 2020 that have materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting.

During the year ended July 31, 2020, the Company implemented certain internal controls in connection with its adoption of the new lease accounting standard.

There were no other changes in the Company’s internal control over financial reporting that occurred during its most recent fiscal year that have materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting.

OTHER INFORMATION.

46 unchanged sentences

filed on December 8, 2011) (File No.

Indenture, dated May 4, 2020, by and among Vail Resorts, Inc., the Guarantors named therein and U.S.

Bank National Association, as Trustee (Incorporated by reference to Exhibit 4.1 of Form 8-K of Vail Resorts, Inc.

filed on May 4, 2020) (File No.

Forest Service Unified Permit for Heavenly ski area, dated April 29, 2002 (File No.

84 unchanged sentences

filed on December 10, 2009) (File No.

Form of Stock Option Agreement.

(Incorporated by reference to Exhibit 10.20 of Form 10-K of Vail Resorts, Inc.

for the year ended July 31, 2007) (File No.

Form of Restricted Share Unit Agreement.

36 unchanged sentences

filed on December 7, 2015) (File Number 001-09614).

Form of Restricted Share Unit Agreement (effective September 23, 2020) (File Number 001-09614).

Form of Share Appreciation Rights Agreement (effective September 23, 2020) (File Number 001-09614).

Eighth Amended and Restated Credit Agreement, Annex A to that certain Amendment Agreement, dated as of August 15, 2018, among Vail Holdings, Inc., as borrower, Bank of America, N.A., as administrative agent, U.S.

1 unchanged sentence

for the quarter ended October 31, 2018) (File No.

First Amendment tot he Eighth Amended and Restated Credit Agreement, dated as of April 15, 2019, among Vail Holdings, Inc., as borrower, and Bank of America, N.A., as administrative agent, on its own behalf and on behalf of the Lenders party thereto (Incorporated by reference to Exhibit 10.1 on Form 10-Q of Vail Resorts, Inc.

First Amendment to the Eighth Amended and Restated Credit Agreement, dated as of April 15, 2019, among Vail Holdings, Inc., as borrower, and Bank of America, N.A., as administrative agent, on its own behalf and on behalf of the Lenders party thereto (Incorporated by reference to Exhibit 10.1 on Form 10-Q of Vail Resorts, Inc.

for the quarter ended April 30, 2019) (File No.

Second Amendment to the Eighth Amended and Restated Credit Agreement, dated as of September 23, 2019, among Vail Holdings, Inc., as borrower, and Bank of America, N.A., as administrative agent, on its own behalf and on behalf of the Lenders party thereto.

(Incorporated by reference to Exhibit 10.1 on Form 10-Q of Vail Resorts, Inc.

for the quarter ended October 31, 2019) (File No.

Third Amendment to the Eighth Amended and Restated Credit Agreement, dated as of April 28, 2020, among Vail Holdings, Inc., as borrower, and Bank of America, N.A., as administrative agent, on its own behalf and on behalf of the Lenders party thereto (Incorporated by reference to Exhibit 10.1 on Form 10-Q of Vail Resorts, Inc.

for the quarter ended April 30, 2020) (File No.

Amended and Restated Credit Agreement and the amendments thereto, dated as of November 12, 2013, among Whistler Mountain Resort Limited Partnership and Blackcomb Skiing Enterprises Limited Partnership, as borrowers, the Guarantors Party thereto, the Financial Institutions named therein, The Toronto-Dominion Bank, as administrative agent, TD Securities, as lead arranger and sole bookrunner, and Royal Bank of Canada, Bank of Montreal, Wells Fargo Bank, N.A., Canadian Branch, and Bank of America, N.A., Canadian Branch, as co-documentation agents (Incorporated by reference to Exhibit 10.3 on Form 10-Q of Vail Resorts, Inc.

4 unchanged sentences

for the quarter ended January 31, 2019) (File No.

Fifth Amending Agreement, dated as of November 21, 2019, among Whistler Mountain Resort Limited Partnership and Blackcomb Skiing Enterprises Limited Partnership, as borrowers, the Guarantors Party thereto, and The Toronto-Dominion Bank, as administrative agent, on its own behalf and on behalf of the Lenders (Incorporated by reference to Exhibit 10.1 on Form 10-Q of Vail Resorts, Inc.

for the quarter ended January 31, 2019) (File No.

Whistler Mountain Master Development Agreement, dated as of February 23, 2017, between Her Majesty the Queen in Right of the Province of British Columbia and Whistler Mountain Resort Limited Partnership (Incorporated by reference to Exhibit 10.1 on Form 8-K of Vail Resorts, Inc.

10 unchanged sentences

Section 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

The following information from the Company’s Year End Report on Form 10-K for the year ended July 31, 2019 formatted in eXtensible Business Reporting Language:

(i) Consolidated Balance Sheets as of July 31, 2019 and July 31, 2018;

(ii) Consolidated Statements of Operations as of July 31, 2019, July 31, 2018 and July 31, 2017;

(iii) Consolidated Statements of Comprehensive Income as of July 31, 2019, July 31, 2018 and July 31, 2017;

(iv) Consolidated Statements of Stockholders’ Equity as of July 31, 2019, July 31, 2018 and July 31, 2017 (v) Consolidated Statements of Cash Flows as of July 31, 2019, July 31, 2018 and July 31, 2017;

and (vi) Notes to the Consolidated Financial Statements.

XBRL Instance Document - the instance document does not appear in the interactive data file as its XBRL tags are embedded within the inline XBRL document.

XBRL Schema Document.

XBRL Calculation Linkbase Document.

XBRL Definition Linkbase Document.

XBRL Label Linkbase Document.

XBRL Taxonomy Extension Presentation Linkbase Document.

The cover page from this Annual Report on Form 10-K, formatted in inline XBRL.

*Management contracts and compensatory plans and arrangements.

25 unchanged sentences

(Principal Accounting Officer)

/s/ Roland A.

/s/ Nadia Rawlinson

Nadia Rawlinson

/s/ Michele Romanow

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