19 unchanged sentences
Report of Independent Registered Public Accounting Firm
−Removed: To the Board of Directors and Stockholders of Pool Corporation
+Added: To the Stockholders and Board of Directors of Pool Corporation
Opinion on Internal Control Over Financial Reporting
1 unchanged sentence
In our opinion, Pool Corporation (the Company) maintained, in all material respects, effective internal control over financial reporting as of December 31, 2022, based on the COSO criteria.
−Removed: We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the consolidated balance sheets of the Company as of December 31, 2021 and 2020, the related consolidated statements of income, comprehensive income, stockholders’ equity and cash flows for each of the three years in the period ended December 31, 2021, and the related notes (collectively referred to as the “consolidated financial statements”) and our report dated February 25, 2022 expressed an unqualified opinion thereon.
+Added: We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the consolidated balance sheets of the Company as of December 31, 2022 and 2021, the related consolidated statements of income, comprehensive income, changes in stockholders’ equity and cash flows for each of the three years in the period ended December 31, 2022, and the related notes (collectively referred to as the “consolidated financial statements”) and our report dated February 24, 2023 expressed an unqualified opinion thereon.
Basis for Opinion
64 unchanged sentences
10.3 * Form of Stock Option Agreement for Employees under the Amended and Restated 2007 Long-Term Incentive Plan.
+Added: 10-K 000-26640 02/25/2022
10.4 * Form of Performance-Based Restricted Stock Agreement under the Pool Corporation Amended and Restated 2007 Long-Term Incentive Plan.
+Added: 10-K 000-26640 02/25/2022
10.5 * Form of Stock Option Agreement for Directors under the Amended and Restated 2007 Long‑Term Incentive Plan.
4 unchanged sentences
10-K 000-26640 03/18/2003
−Removed: 10.8 * Employment Agreement, dated January 17, 2003, between SCP Distributors, LLC and A.
−Removed: 10-K 000-26640 03/01/2005
10.8 * Employment Agreement, dated December 20, 2016, between SCP Distributors, LLC and Peter D.
12 unchanged sentences
10.13 * Pool Corporation Strategic Plan Incentive Program.
+Added: 10-K 000-26640 02/25/2022
10.14 Second Amended and Restated Credit Agreement dated as of September 27, 2021, by and among Pool Corporation, as U.S.
2 unchanged sentences
10.15 as amended by First Amendment to Second Amended and Restated Credit Agreement
+Added: 10-K 000-26640 02/25/2022
+Added: 10.16 Receivables Sale and Contribution Agreement, dated as of October 11, 2013, between SCP Distributors LLC, Horizon Distributors, Inc., Superior Pool Products LLC and Poolfx Supply LLC, as Originators and Superior Commerce LLC, as Buyer.
+Added: 8-K 000-26640 10/17/2013
Incorporated by Reference
1 unchanged sentence
Form 10-K Form File No.
−Removed: 10.17 Receivables Sale and Contribution Agreement, dated as of October 11, 2013, between SCP Distributors LLC, Horizon Distributors, Inc., Superior Pool Products LLC and Poolfx Supply LLC, as Originators and Superior Commerce LLC, as Buyer.
−Removed: 8-K 000-26640 10/17/2013
10.17 Receivables Purchase Agreement, dated as of October 11, 2013, among Superior Commerce LLC as Seller, SCP Distributors LLC, as the Servicer, the Purchasers from time to time thereto, The Bank of Tokyo‑Mitsubishi UFJ, Ltd., New York Branch, as the Victory Group Co-Agent and Wells Fargo Bank, National Association, as the Wells Group Co-Agent and as Administrative Agent.
21 unchanged sentences
8-K 000-26640 11/04/2021
+Added: 10.28 as amended by Twelfth Amendment to the Receivables Purchase Agreement dated as of November 1, 2022.
+Added: 8-K 000-26640 11/04/2022
10.29 Performance Undertaking, dated as of October 11, 2013, by and between Pool Corporation and Superior Commerce LLC.
2 unchanged sentences
8-K 000-26640 01/02/2020
−Removed: 10.31 First Amendment to Credit Agreement, dated October 12, 2021 by and among Pool Corporation as Borrower, the Guarantors and BANK OF AMERICA, N.A as Lender.
+Added: 10.31 First Amendment to Credit Agreement, dated October 12, 2021 by and among Pool Corporation as Borrower, the Guarantors and B ank of America , N.A as Lender.
10-Q 000-26640 10/28/2021
3 unchanged sentences
Certification by Chief Executive Officer pursuant to Rule 13a-14(a) and 15d-14(a), as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
+Added: Certification by Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C.
+Added: Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
Incorporated by Reference
1 unchanged sentence
Form 10-K Form File No.
−Removed: Certification by Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C.
−Removed: Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
101.INS + Inline 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 X
26 unchanged sentences
Graven Director
+Added: Hope Director
Oler Director
2 unchanged sentences
Perez de la Mesa Director
+Added: /s/ CARLOS A.
+Added: Sabater Director
/s/ HARLAN F.
4 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.