Item 9.01 Financial Statements and Exhibits.

(b) Pro Forma Financial Information

The following unaudited pro forma financial information of ViacomCBS is filed as Exhibit 99 of this Report on Form 8-K and is incorporated by reference into this Item 9.01(b) in its entirety:

• Unaudited pro forma condensed combined balance sheet at September 30, 2019.




•      Unaudited pro forma condensed combined statements of operations for the
       nine months ended September 30, 2019 and the years ended December 31,
       2018, December 31, 2017 and December 31, 2016.

• Notes to the unaudited pro forma condensed combined financial statements.

(d) Exhibits. Exhibit 99 is filed as part of this Current Report on Form 8-K.



Exhibit
 Number                            Description of Exhibit

   99        ViacomCBS Inc. unaudited pro forma condensed combined financial
           statements.
  104      Cover Page Interactive Data File (embedded within the Inline XBRL
           document).

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