| 1.01 | Impairment note gives no quantitative Level 3 inputs for the venue asset write-downs | Compliance gap | Medium | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 5.01 | A named executive officer's retirement notice of [date] was reported on Form 8-K only in [date], yet the cover page says all reports were filed | Compliance gap | Medium | Auditor's report, ICFR and the SEC filings record | Established |
| 6.01 | The Exhibit 32 certification filed with the fiscal 2025 Form 10-K certifies the Form 10-K 'for the year ended [date]' | Compliance gap | Medium | Cover page, exhibits, XBRL and other disclosures | Established |
| 1.02 | Earnings per share reconciliation shows one numerator: no convertible-note interest add-back behind fiscal 2023 diluted earnings per share, and no earnings allocated to each share class | Compliance gap | Low | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 1.03 | Goodwill note gives no amount by reportable segment and no gross amount or accumulated impairment losses | Compliance gap | Low | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 1.04 | No valuation method or assumptions are given for the [n] stock options granted in fiscal 2023, a year whose income statement is presented | Compliance gap | Low | Financial statements, US GAAP and Regulation S-X | Established |
| 2.01 | The proxy says every director and executive officer filed Section 16 reports on time in fiscal 2025, but four Forms 4 were filed late | Compliance gap | Low | Governance, controls and certifications | Interpretation |
| 2.02 | Equity compensation plan table counts only stock options; outstanding performance and restricted stock units are left out of column (a) | Compliance gap | Low | Governance, controls and certifications | Established |
| 4.01 | The repurchase table footnote gives no announcement date for the share repurchase authorizations, including the one added in [date] | Compliance gap | Low | Regulation S-K narrative: business, risk factors and MD&A | Established |
| 4.02 | Adjusted EBITDA adds back venue exit costs described as non-recurring although a similar charge arose in each of the last two years | Compliance gap | Low | Regulation S-K narrative: business, risk factors and MD&A | Established |
| 4.03 | Item 7A gives market risk information only at the latest year end: no preceding-year comparison and no reason for the move into variable-rate debt | Compliance gap | Low | Regulation S-K narrative: business, risk factors and MD&A | Interpretation |
| 1.05 | Other accrued liabilities of [amount] (35.4% of current liabilities) are referred to Note 1, which contains no analysis of the caption | Question | Medium | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 4.04 | The MD&A names the cost increases that turned venue revenue growth into a lower Adjusted EBITDA but gives no amounts for them | Question | Medium | Regulation S-K narrative: business, risk factors and MD&A | Interpretation |
| 4.05 | The critical accounting estimate for venue asset impairment names its key assumption but gives no quantitative sensitivity | Question | Medium | Regulation S-K narrative: business, risk factors and MD&A | Interpretation |
| 1.06 | Restricted stock table: the fiscal 2025 closing weighted-average fair value does not follow from the roll-forward | Question | Low | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 1.07 | Treasury stock: fiscal 2025 cash paid is [amount] less than the net movement in the statement of equity | Question | Low | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 1.08 | In the first year of the new rate reconciliation, 'Other adjustments' exceeds the 5% itemisation threshold in fiscal 2025 and in the recast fiscal 2024 column | Question | Low | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 1.09 | Federal tax credit carryforwards rose to [amount], but the note gives no expiry dates for them | Question | Low | Financial statements, US GAAP and Regulation S-X | For confirmation |
| 1.10 | Prior-year Other operating expenses were re-presented to show (gain) loss on disposition separately, with no reclassification statement | Question | Low | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 1.11 | Convertible note repurchase: the cash flow line exceeds the consideration in Note 5 by [amount] | Question | Low | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 3.01 | No related party note, although the company manages two equity-method joint-venture lodging properties, guarantees their mortgage loans and transacts with director-related entities; the guarantee disclosures also omit the Joint venture 2 maximum, the terms and any carrying amount | Question | Low | Related parties | Interpretation |
| 7.01 | Part I slips: a risk-factor cross-reference to a heading that does not exist, a leased lodging property called wholly-owned, and four word errors | Drafting | Low | Regulation S-K narrative: business, risk factors and MD&A | Established |
| 7.02 | Five wording slips in Notes 1, 2, 5 and 7 | Drafting | Low | Financial statements, US GAAP and Regulation S-X | Established |
| 7.03 | Joint venture note gives The Joint venture 1 lodging property [n] rooms; Item 1, the MD&A rooms table and last year's note give [n] | Drafting | Low | Financial statements, US GAAP and Regulation S-X | Established |
| 7.04 | The cybersecurity statement reads that threats 'are reasonably likely to affect the company' | Drafting | Low | Regulation S-K narrative: business, risk factors and MD&A | Established |
| 7.05 | MD&A wording slips: [unit revenue metric] defined as total revenue per room, and fiscal 2024 impairment counted as three operating venues in one place and four elsewhere | Drafting | Low | Regulation S-K narrative: business, risk factors and MD&A | Established |
| 7.06 | Wrong note cross-reference for income taxes, and superseded 'lower of cost or market' wording in the inventory policy | Drafting | Low | Financial statements, US GAAP and Regulation S-X | Established |
| 7.07 | Taxes-paid jurisdiction table shows three amounts that its own 5 percent threshold would exclude | Drafting | Low | Financial statements, US GAAP and Regulation S-X | Established |
| 7.08 | Item 9A paraphrases the disclosure controls definition only in part and cites the wrong paragraph of Rule 13a-15 for the quarterly change evaluation | Drafting | Low | Governance, controls and certifications | Established |
| 7.09 | Exhibit index: four citation slips (wrong source exhibit numbers, a missing month, and an incomplete interactive data description) | Drafting | Low | Cover page, exhibits, XBRL and other disclosures | Established |
| 7.10 | Fiscal 2024 dividend-per-share labels are transposed between Common Stock and Class B Common Stock | Drafting | Low | Financial statements, US GAAP and Regulation S-X | Established |