Item 15. Exhibits, Financial Statement Schedules
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Item 15. Exhibits, Financial Statement Schedules
(a) Documents filed as part of this Annual Report on Form 10-K:
1.Financial Statements
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Reports of Independent Registered Public Accounting Firm
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Consolidated Statements of Income for the three years ended December 31, 2025
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Consolidated Statements of Comprehensive Income for the three years ended December 31, 2025
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Consolidated Balance Sheets as of December 31, 2025 and 2024
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Consolidated Statements of Cash Flows for the three years ended December 31, 2025
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Consolidated Statements of Equity for the three years ended December 31, 2025
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Notes to the Consolidated Financial Statements
2.Financial Schedule
- Schedule II—Valuation and Qualifying Accounts
All other schedules have been omitted since the required information is not present or not present in amounts sufficient to require submission of the schedule, or because the information required is included in the consolidated financial statements or the notes thereto.
3.Exhibits – The exhibits filed as part of this Annual Report on Form 10-K are listed in the Exhibit Index immediately preceding such Exhibits, and such Exhibit Index is incorporated herein by reference.
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S&P Global
Schedule II – Valuation and Qualifying Accounts
(in millions)
| Additions/(deductions) | Balance at beginning of year | Net charges to income | Deductions and other 1 | Balance at end of year | |||||||||||||||||||
| Year ended December 31, 2025 | |||||||||||||||||||||||
| Allowance for doubtful accounts | $ | 44 | $ | 40 | $ | (34) | $ | 50 | |||||||||||||||
| Year ended December 31, 2024 | |||||||||||||||||||||||
| Allowance for doubtful accounts | $ | 54 | $ | 42 | $ | (52) | $ | 44 | |||||||||||||||
| Year ended December 31, 2023 | |||||||||||||||||||||||
| Allowance for doubtful accounts | $ | 48 | $ | 27 | $ | (21) | $ | 54 |
1Primarily includes uncollectible accounts written off, net of recoveries, impact of acquisitions and divestitures and adjustments for foreign currency translation.
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| (31.2) | Certification of the Chief Financial Officer pursuant to Rule 13a-14(a) and Rule 15d-14(a) of the Securities Exchange Act, as amended. | ||||
| (32) | Certification of the Chief Executive Officer and the Chief Financial Officer pursuant to 18 U.S.C. 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. | ||||
| (97) | Registrant's Financial Statement Compensation Recoupment Policy, dated as of June 27, 2023, incorporated by reference from the Registrant's Form 10-K for the fiscal year ended December 31, 2023. | ||||
| (101.INS) | Inline XBRL Instance Document | ||||
| (101.SCH) | Inline XBRL Taxonomy Extension Schema | ||||
| (101.CAL) | Inline XBRL Taxonomy Extension Calculation Linkbase | ||||
| (101.LAB) | Inline XBRL Taxonomy Extension Label Linkbase | ||||
| (101.PRE) | Inline XBRL Taxonomy Extension Presentation Linkbase | ||||
| (101.DEF) | Inline XBRL Taxonomy Extension Definition Linkbase | ||||
| (104) | Cover Page Interactive Data File (formatted as Inline XBRL with applicable taxonomy extension information contained in Exhibit 101) |
† Pursuant to Item 601(b)(2) or 601(b)(10) of Regulation S-K, as applicable, portions of the exhibit have been omitted. The Company hereby agrees to furnish an unredacted copy of the exhibit to the SEC upon request.
- These exhibits relate to management contracts or compensatory plan arrangements.
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