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Basis of Presentation
 6 Months Ended
Jun. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Basis of Presentation Basis of Presentation
The accompanying interim unaudited condensed consolidated financial statements of Dun & Bradstreet Holdings, Inc. and its subsidiaries ("we" "us" "our" or the "Company") were prepared in accordance with generally accepted accounting principles in the United States of America ("GAAP"). They should be read in conjunction with the consolidated financial statements and related notes, which appear in the consolidated financial statements for the year ended December 31, 2020, included in our Annual Report on Form 10-K and filed with the Securities and Exchange Commission ("SEC") on February 25, 2021. The unaudited condensed consolidated financial statements for interim periods do not include all disclosures required by GAAP for annual financial statements and are not necessarily indicative of results for the full year or any subsequent period. In the opinion of our management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair statement of the unaudited consolidated financial position, results of operations and cash flows at the dates and for the periods presented have been included.
We manage our business and report our financial results through the following two segments:
•North America offers Finance & Risk and Sales & Marketing data, analytics and business insights in the United States and Canada; and
•International offers Finance & Risk and Sales & Marketing data, analytics and business insights directly in the United Kingdom and Ireland ("U.K."), Northern Europe and Central Europe ("Europe"), Greater China, India and indirectly through our Worldwide Network alliances ("WWN alliances").
On January 8, 2021, we acquired 100% ownership of Bisnode Business Information Group AB (“Bisnode”), a leading European data and analytics firm and long-standing member of the Dun & Bradstreet WWN alliances, for a total purchase price of $805.8 million. See Note 14 for further discussion. Financial results of Bisnode ("Europe") have been included in our International segment since the acquisition date.
Historically our consolidated financial statements which have a year-end of December 31, reflected results of subsidiaries outside of North America on a one-month lag with a year-end of November 30. Effective January 1, 2021, we eliminated the one-month reporting lag for our subsidiaries outside of North America and aligned the year-end for all subsidiaries to December 31. The elimination of this reporting lag represented a change in accounting principle, which the Company believes to be preferable as it provides investors with the most current information. This change in accounting policy was applied retrospectively to all periods since February 8, 2019 ("Successor periods") after the Take-Private Transaction. See Note 5 for further discussion. The Unaudited Condensed Consolidated Balance Sheet as of December 31, 2020, the Unaudited Condensed Consolidated Statement of Operations and comprehensive Income (Loss) for the three and six months ended June 30, 2020, the Unaudited Condensed Consolidated Statements of Cash Flows for the six months ended June 30, 2020 and the Unaudited Condensed Consolidated Statements of Stockholder Equity (Deficit) for the three and six months ended June 30, 2020 have been recast to reflect this change in accounting policy. In addition, we plan to revise the unaudited condensed consolidated financial statements for the three and nine months ended September 30, 2020 and three and twelve months ended December 31, 2020 when they are presented as comparatives, as these financial statements will be issued in the future. The following table presents a summary of the changes to the quarterly results for the year ended December 31, 2020:
RevenueOperating Income (loss)Income (loss) before provision (benefit) for income taxes and equity in net income of affiliatesProvision (benefit) for income taxes Net income (loss) attributable to Dun & Bradstreet Holdings, Inc.Basic earnings (loss) per share of common stock attributable to Dun & Bradstreet Holdings, Inc.Diluted earnings (loss) per share of common stock attributable to Dun & Bradstreet Holdings, Inc..
Three months ended June 30, 2020:
As Reported$420.6 $(1.4)$(201.9)$(27.5)$(207.1)$(0.66)$(0.66)
Increase (Decrease)(1.9)(0.9)(1.1)(0.2)(0.9)— — 
As Revised$418.7 $(2.3)$(203.0)$(27.7)$(208.0)$(0.66)$(0.66)
Six months ended June 30, 2020:
As Reported$815.9 $(9.7)$(202.9)$(101.8)$(165.6)$(0.53)$(0.53)
Increase (Decrease)(1.5)0.2 (0.7)(0.1)(0.5)— — 
As Revised$814.4 $(9.5)$(203.6)$(101.9)$(166.1)$(0.53)$(0.53)
Three months ended September 30, 2020:
As Reported$442.1 $45.2 $(24.9)$(9.3)$(17.0)$(0.04)$(0.04)
Increase (Decrease)2.3 0.3 0.9 0.2 0.7 — — 
As Revised$444.4 $45.5 $(24.0)$(9.1)$(16.3)$(0.04)$(0.04)
Nine months ended September 30, 2020:
As Reported$1,258.0 $35.5 $(227.8)$(111.1)$(182.6)$(0.52)$(0.52)
Increase (Decrease)0.8 0.5 0.2 0.1 0.2 — — 
As Revised$1,258.8 $36.0 $(227.6)$(111.0)$(182.4)$(0.52)$(0.52)
Three months ended December 31, 2020:
As Reported$480.1 $27.5 $8.5 $0.6 $7.0 $0.02 $0.02 
Increase (Decrease)(0.2)(7.9)(7.3)(2.0)(5.2)(0.02)(0.02)
As Revised$479.9 $19.6 $1.2 $(1.4)$1.8 $— $— 
Year ended December 31, 2020:
As Reported$1,738.1 $63.0 $(219.3)$(110.5)$(175.6)$(0.48)$(0.48)
Increase (Decrease)0.6 (7.4)(7.1)(1.9)(5.0)(0.01)(0.01)
As Revised$1,738.7 $55.6 $(226.4)$(112.4)$(180.6)$(0.49)$(0.49)

The following table presents a summary of the changes to the assets, liabilities and equity:
As ReportedIncrease
(Decrease)		As Revised
Total Assets as of December 31, 2020$9,219.4 $0.9 $9,220.3 
Total Liabilities as of December 31, 2020$5,641.7 $(5.3)$5,636.4 
Total Equity as of January 1, 2020$1,577.7 $(0.4)$1,577.3 
Total Equity as of December 31, 2020$3,577.7 $6.2 $3,583.9 

The following table presents a summary of the changes to the results of statement of cash flows for the year ended December 31, 2020:
Net cash provided by (used in) operating activitiesNet cash provided by (used in) investing activitiesNet cash provided by (used in) financing activities
Six months ended June 30, 2020:
As Reported$114.4 $(65.0)$(48.0)
Increase (Decrease)13.3 (3.5)(0.7)
As Revised$127.7 $(68.5)$(48.7)
Nine months ended September 30, 2020:
As Reported$118.4 $(108.9)$196.0 
Increase (Decrease)12.3 (3.4)0.2 
As Revised$130.7 $(112.3)$196.2 
Year ended December 31, 2020:
As Reported$195.6 $(134.3)$189.3 
Increase (Decrease)9.4 1.0 (0.7)
As Revised$205.0 $(133.3)$188.6 
Our unaudited condensed consolidated financial statements presented herein reflect the latest estimates and assumptions made by management that affect the reported amounts of assets and liabilities and related disclosures as of the date of the unaudited consolidated financial statements and reported amounts of revenue and expenses during the reporting periods presented. Since early 2020, the novel coronavirus ("COVID-19") global pandemic has caused disruptions in the economy and volatility in the global financial markets. As of the date of this report, given the continuously evolving and unpredictable nature of the coronavirus, there remains considerable uncertainty regarding its duration and the speed and nature of recovery. The extent of the impact of the COVID-19 global pandemic on our operations and financial performance will depend on the effects on our clients and vendors, which continue to be uncertain at this time and cannot be predicted. In addition, the pandemic may affect management's estimates and assumptions of variable consideration in contracts with clients as well as other estimates and assumptions, in particular those that require a projection of our financial results, our cash flows or broader economic conditions.