0001335258--12-312019FYTRUE00013352582019-01-012019-12-31iso4217:USD00013352582019-06-30xbrli:shares00013352582020-02-20

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
__________________________________________
Form 10-K/A
(Amendment No. 1)
☒
ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the fiscal year ended December 31, 2019,
or
☐
TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the transition period from                  to
Commission File Number 001-32601
____________________________________

LIVE NATION ENTERTAINMENT, INC.
(Exact name of registrant as specified in its charter)
Delaware
20-3247759
(State of Incorporation)
(I.R.S. Employer Identification No.)
9348 Civic Center Drive
Beverly Hills, CA 90210
(Address of principal executive offices, including zip code)
(310) 867-7000
(Registrant’s telephone number, including area code)
____________________________________
Securities registered pursuant to Section 12(b) of the Act:
Title of Each Class
Trading Symbol(s)
Name of Each Exchange on which Registered
Common Stock, $.01 Par Value per Share;
LYV
New York Stock Exchange
(Includes Preferred Stock Purchase Rights)
Securities registered pursuant to Section 12(g) of the Act:
None
_____________________
Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.     x  Yes   ¨  No
Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.    ¨  Yes   x  No
Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.    x  Yes    ¨  No
Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).    Yes  x    No  ¨
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act.
Large Accelerated Filer
x
Accelerated Filer
¨
Non-accelerated Filer
¨
Smaller Reporting Company
☐
Emerging Growth Company☐
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.
¨
Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).    ☐  Yes    x  No
On June 30, 2019, the last business day of the registrant’s most recently completed second fiscal quarter, the aggregate market value of the Common Stock beneficially held by non-affiliates of the registrant was approximately $9.3 billion. (For purposes hereof, directors, executive officers and 10% or greater stockholders have been deemed affiliates).
On February 20, 2020, there were 214,531,042 outstanding shares of the registrant’s common stock, $0.01 par value per share, including 3,575,284 shares of unvested restricted stock awards and excluding 408,024 shares held in treasury.


DOCUMENTS INCORPORATED BY REFERENCE
Portions of our Definitive Proxy Statement for the 2020 Annual Meeting of Stockholders, filed on April 23, 2020, were incorporated by reference into Part III of our Annual Report on Form 10-K for the year ended December 31, 2019, filed on February 27, 2020.



Explanatory Note
On February 27, 2020, Live Nation Entertainment, Inc. (“Live Nation” or the “Company”) filed with the Securities and Exchange Commission its Annual Report on Form 10-K for the year ended December 31, 2019 (the “Original Form 10-K”).
This Amendment No. 1 to Form 10-K (“Amendment No. 1”) of Live Nation is being filed solely to amend Item 15(c) to include the separate financial statements of Venta de Boletos por Computadora, S.A. de C.V. ("VBC") as required under Rule 3-09 of Regulation S-X. The financial statements of VBC for its fiscal year ended December 31, 2019 were not available at the time the Company filed the Original Form 10-K. The required financial statements are now provided as Exhibit 99.1 to this Amendment No. 1.
Item 15(c) is the only portion of the Company’s Annual Report on Form 10-K being supplemented or amended by this Form 10-K/A. Other than as described in this explanatory note, Amendment No. 1 does not change any other information set forth in the Original Form 10-K or the exhibits thereto. This Amendment No. 1 consists solely of the preceding cover page, this explanatory note, the information required by Item 15(c) of Form 10-K as provided in Exhibit 99.1, a signature page, the accountants’ consent for VBC, certifications and the cover page interactive data file required to be filed as exhibits hereto. The information contained in this Amendment No. 1 does not reflect events occurring subsequent to the filing of the Original Form 10-K.

PART IV

ITEM 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES
(a)1. Financial Statements.
The following consolidated financial statements are included in Item 8 of the Company’s Annual Report on Form 10-K filed on February 27, 2020:
Consolidated Balance Sheets as of December 31, 2019 and 2018
Consolidated Statements of Operations for the Years Ended December 31, 2019, 2018 and 2017
Consolidated Statements of Comprehensive Income for the Years Ended December 31, 2019, 2018 and 2017
Consolidated Statements of Changes in Equity for the Years Ended December 31, 2019, 2018 and 2017
Consolidated Statements of Cash Flows for the Years Ended December 31, 2019, 2018 and 2017
Notes to Consolidated Financial Statements
(a)2. Financial Statement Schedule.
The following financial statement schedule for the years ended December 31, 2019, 2018 and 2017 is filed as part of Item 15 of the Company’s Annual Report on Form 10-K filed on February 27, 2020 and should be read in conjunction with the consolidated financial statements.
Schedule II Valuation and Qualifying Accounts
All other schedules for which provision is made in the applicable accounting regulation of the Securities and Exchange Commission are not required under the related instructions or are inapplicable, and therefore have been omitted.







(a)3. Those exhibits required by Item 601 of Regulation S-K
EXHIBIT INDEX
Incorporated by Reference
Exhibit
No.		Exhibit DescriptionFormFile No. Exhibit
No.		Filing DateFiled Herewith
2.1  8-K001-326012.15/10/2018
2.2  10-Q001-326012.110/31/2019
2.3  10-Q001-326012.210/31/2019
3.1  10-K001-326013.12/25/2010
3.2  8-K001-326013.16/7/2013
3.3  8-K001-326013.26/7/2013
4.1  8-K001-326014.112/24/2015
4.2  8-K001-326014.212/23/2005
4.3  8-K001-326014.3 (Annex B)12/23/2005
4.4  10-K001-326014.42/27/2020
10.1  8-K001-3260110.22/13/2009
10.2  8-K001-3260110.11/29/2010
10.3  10-K001-3260110.232/25/2010
10.4 §8-K001-3260110.26/11/2015
10.5 §S-8333-16450710.11/26/2010
10.6 §10-Q001-3260110.111/4/2010
10.7 §10-K001-3260110.122/25/2016


Incorporated by Reference
Exhibit
No.		Exhibit DescriptionFormFile No. Exhibit
No.		Filing DateFiled Herewith
10.8 §10-K001-3260110.132/25/2016
10.9 §10-K001-3260110.142/25/2016
10.10 §10-K001-3260110.152/25/2016
10.11 §8-K001-3260110.11/25/2010
10.12 §8-K001-3260110.112/18/2017
10.13 §10-K001-3260110.212/18/2017
10.14 §8-K001-3260110.112/20/2017
10.15 §8-K001-3260110.212/20/2017
10.16 §8-K001-3260110.312/20/2017
10.17 §8-K001-3260110.412/20/2017
10.18 §10-Q001-3260110.48/7/2008
10.19 §10-K001-3260110.303/5/2009
10.20 §10-K001-3260110.552/25/2010
10.21 §10-Q001-3260110.18/9/2017
10.22  10-Q001-3260110.48/5/2010
10.23  10-Q001-3260110.28/7/2012


Incorporated by Reference
Exhibit
No.		Exhibit DescriptionFormFile No. Exhibit
No.		Filing DateFiled Herewith
10.24  10-Q001-3260110.25/6/2014
10.25  10-K001-3260110.262/23/2017
10.26  10-Q001-3260110.28/9/2017
10.27  10-Q001-3260110.35/3/2018
10.28  10-K001-3260110.282/27/2020
10.29  10-Q001-3260110.211/5/2012
10.30  10-Q001-3260110.17/31/2014
10.31  10-Q001-3260110.110/30/2014
10.32  10-K001-3260110.332/26/2015


Incorporated by Reference
Exhibit
No.		Exhibit DescriptionFormFile No. Exhibit
No.		Filing DateFiled Herewith
10.33  10-Q001-3260110.14/30/2015
10.34  10-Q001-3260110.210/29/2015
10.35  10-K001-3260110.422/23/2017
10.36  10-Q001-3260110.25/4/2017
10.37  10-Q001-3260110.55/3/2018
10.38  10-K001-3260110.382/27/2020
10.39  10-Q001-3260110.27/31/2014
10.40  10-K001-3260110.442/23/2017
10.41  10-Q001-3260110.15/4/2017
10.42  10-Q001-3260110.45/3/2018
10.43  10-K001-3260110.432/27/2020
10.44  10-Q001-3260110.15/3/2018
10.45  10-K001-3260110.452/27/2020
10.46  10-Q001-3260110.25/3/2018


Incorporated by Reference
Exhibit
No.		Exhibit DescriptionFormFile No. Exhibit
No.		Filing DateFiled Herewith
10.47  10-K001-3260110.472/27/2020
14.1  10-K001-3260114.12/27/2020
21.1  10-K001-3260121.12/27/2020
23.1  10-K001-3260123.12/27/2020
23.2  X
24.1  10-K001-326012/27/2020
31.1  X
31.2  X
32.1  X
32.2  X
99.1X
101.INSXBRL Instance Document - This instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the inline XBRL document.10-K001-32601101.INS2/27/2020
101.SCHXBRL Taxonomy Schema Document.10-K001-32601101.SCH2/27/2020
101.CAL XBRL Taxonomy Calculation Linkbase Document.10-K001-32601101.CAL 2/27/2020
101.DEFXBRL Taxonomy Definition Linkbase Document.10-K001-32601101.DEF2/27/2020
101.LABXBRL Taxonomy Label Linkbase Document.10-K001-32601101.LAB2/27/2020
101.PREXBRL Taxonomy Presentation Linkbase Document.10-K001-32601101.PRE2/27/2020
104
Cover Page Interactive Data File (embedded within the Inline XBRL document).
X

§ Management contract or compensatory plan or arrangement.
The Company has not filed long-term debt instruments of its subsidiaries where the total amount under such instruments is less than ten percent of the total assets of the Company and its subsidiaries on a consolidated basis. However, the Company will furnish a copy of such instruments to the Commission upon request.
(c)1. Separate financial statements of subsidiaries not consolidated and fifty percent or less owned persons.
The financial statements included in Exhibit 99.1 for the years ended December 31, 2019, 2018 and 2017 are filed as part of Item 15 of the Company's Annual Report filed on February 27, 2020 and should be read in conjunction with the Company's consolidated financial statements.



SIGNATURES
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, on June 30, 2020.
              
LIVE NATION ENTERTAINMENT, INC.
By:/s/ Michael Rapino
Michael Rapino
President and Chief Executive Officer