{"url_path":"/sec/cik-0001004155/10-k/2026/item-9c","section_key":"item-9c","section_title":"Item 9C DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-02-19","source_url":"https://www.sec.gov/Archives/edgar/data/1004155/0000092122-26-000006-index.html","accession_number":"0000092122-26-000006","cik":"0001004155","ticker":null,"issuer_name":"SOUTHERN CO GAS","edgar_url":"https://www.sec.gov/Archives/edgar/data/1004155/0000092122-26-000006-index.html","primary_entity_key":"0001004155","primary_entity_name":"SOUTHERN CO GAS"},"word_count":1213,"has_tables":true,"body_markdown":"Item 9C.DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS\n\nNot applicable.\n\nII-254\n\n    [Table of Contents](#i5f73e41dadc741329774599f12c4776d_7)                                [Index to Financial Statements](#i5f73e41dadc741329774599f12c4776d_337)\n\nMANAGEMENT'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING\n\nSouthern Company and Subsidiary Companies\n\nThe management of Southern Company is responsible for establishing and maintaining an adequate system of internal control over financial reporting as required by the Sarbanes-Oxley Act of 2002 and as defined in Exchange Act Rule 13a-15(f). A control system can provide only reasonable, not absolute, assurance that the objectives of the control system are met.\n\nUnder management's supervision, an evaluation of the design and effectiveness of Southern Company's internal control over financial reporting was conducted based on the framework in Internal Control—Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission. Based on this evaluation, management concluded that Southern Company's internal control over financial reporting was effective as of December 31, 2025.\n\nDeloitte & Touche LLP, as auditors of Southern Company's financial statements, has issued an attestation report on the effectiveness of Southern Company's internal control over financial reporting as of December 31, 2025, which is included herein.\n\n/s/ Christopher C. Womack\n\nChristopher C. Womack\n\nChairman, President, and Chief Executive Officer\n\n/s/ David P. Poroch\n\nDavid P. Poroch\n\nExecutive Vice President, Chief Financial Officer, and Treasurer\n\nFebruary 18, 2026\n\nII-255\n\n    [Table of Contents](#i5f73e41dadc741329774599f12c4776d_7)                                [Index to Financial Statements](#i5f73e41dadc741329774599f12c4776d_337)\n\nMANAGEMENT'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING\n\nAlabama Power Company\n\nThe management of Alabama Power is responsible for establishing and maintaining an adequate system of internal control over financial reporting as required by the Sarbanes-Oxley Act of 2002 and as defined in Exchange Act Rule 13a-15(f). A control system can provide only reasonable, not absolute, assurance that the objectives of the control system are met.\n\nUnder management's supervision, an evaluation of the design and effectiveness of Alabama Power's internal control over financial reporting was conducted based on the framework in Internal Control—Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission. Based on this evaluation, management concluded that Alabama Power's internal control over financial reporting was effective as of December 31, 2025.\n\n/s/ J. Jeffrey Peoples\n\nJ. Jeffrey Peoples\n\nChairman, President, and Chief Executive Officer\n\n/s/ Moses H. Feagin\n\nMoses H. Feagin\n\nExecutive Vice President, Chief Financial Officer, and Treasurer\n\nFebruary 18, 2026\n\nII-256\n\n    [Table of Contents](#i5f73e41dadc741329774599f12c4776d_7)                                [Index to Financial Statements](#i5f73e41dadc741329774599f12c4776d_337)\n\nMANAGEMENT'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING\n\nGeorgia Power Company\n\nThe management of Georgia Power is responsible for establishing and maintaining an adequate system of internal control over financial reporting as required by the Sarbanes-Oxley Act of 2002 and as defined in Exchange Act Rule 13a-15(f). A control system can provide only reasonable, not absolute, assurance that the objectives of the control system are met.\n\nUnder management's supervision, an evaluation of the design and effectiveness of Georgia Power's internal control over financial reporting was conducted based on the framework in Internal Control—Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission. Based on this evaluation, management concluded that Georgia Power's internal control over financial reporting was effective as of December 31, 2025.\n\n/s/ Kimberly S. Greene\n\nKimberly S. Greene\n\nChairman, President, and Chief Executive Officer\n\n/s/ Tyler M. Cook\n\nTyler M. Cook\n\nSenior Vice President, Chief Financial Officer, and Treasurer\n\nFebruary 18, 2026\n\nII-257\n\n    [Table of Contents](#i5f73e41dadc741329774599f12c4776d_7)                                [Index to Financial Statements](#i5f73e41dadc741329774599f12c4776d_337)\n\nMANAGEMENT'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING\n\nMississippi Power Company\n\nThe management of Mississippi Power is responsible for establishing and maintaining an adequate system of internal control over financial reporting as required by the Sarbanes-Oxley Act of 2002 and as defined in Exchange Act Rule 13a-15(f). A control system can provide only reasonable, not absolute, assurance that the objectives of the control system are met.\n\nUnder management's supervision, an evaluation of the design and effectiveness of Mississippi Power's internal control over financial reporting was conducted based on the framework in Internal Control—Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission. Based on this evaluation, management concluded that Mississippi Power's internal control over financial reporting was effective as of December 31, 2025.\n\n/s/ Pedro P. Cherry\n\nPedro P. Cherry\n\nChairman, President, and Chief Executive Officer\n\n/s/ Matthew P. Grice\n\nMatthew P. Grice\n\nVice President, Chief Financial Officer, and Treasurer\n\nFebruary 18, 2026\n\nII-258\n\n    [Table of Contents](#i5f73e41dadc741329774599f12c4776d_7)                                [Index to Financial Statements](#i5f73e41dadc741329774599f12c4776d_337)\n\nMANAGEMENT'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING\n\nSouthern Power Company and Subsidiary Companies\n\nThe management of Southern Power is responsible for establishing and maintaining an adequate system of internal control over financial reporting as required by the Sarbanes-Oxley Act of 2002 and as defined in Exchange Act Rule 13a-15(f). A control system can provide only reasonable, not absolute, assurance that the objectives of the control system are met.\n\nUnder management's supervision, an evaluation of the design and effectiveness of Southern Power's internal control over financial reporting was conducted based on the framework in Internal Control—Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission. Based on this evaluation, management concluded that Southern Power's internal control over financial reporting was effective as of December 31, 2025.\n\n/s/ Christopher Cummiskey\n\nChristopher Cummiskey\n\nChairman and Chief Executive Officer\n\n/s/ Gary Kerr\n\nGary Kerr\n\nSenior Vice President, Chief Financial Officer, and Treasurer\n\nFebruary 18, 2026\n\nII-259\n\n    [Table of Contents](#i5f73e41dadc741329774599f12c4776d_7)                                [Index to Financial Statements](#i5f73e41dadc741329774599f12c4776d_337)\n\nMANAGEMENT'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING\n\nSouthern Company Gas and Subsidiary Companies\n\nThe management of Southern Company Gas is responsible for establishing and maintaining an adequate system of internal control over financial reporting as required by the Sarbanes-Oxley Act of 2002 and as defined in Exchange Act Rule 13a-15(f). A control system can provide only reasonable, not absolute, assurance that the objectives of the control system are met.\n\nUnder management's supervision, an evaluation of the design and effectiveness of Southern Company Gas' internal control over financial reporting was conducted based on the framework in Internal Control—Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission. Based on this evaluation, management concluded that Southern Company Gas' internal control over financial reporting was effective as of December 31, 2025.\n\n/s/ James Y. Kerr II\n\nJames Y. Kerr II\n\nChairman, President, and Chief Executive Officer\n\n/s/ Grace A. Kolvereid\n\nGrace A. Kolvereid\n\nExecutive Vice President, Chief Financial Officer, and Treasurer\n\nFebruary 18, 2026\n\nII-260\n\n    [Table of Contents](#i5f73e41dadc741329774599f12c4776d_7)                                [Index to Financial Statements](#i5f73e41dadc741329774599f12c4776d_337)\n\nPART III\n\nItems 10 (other than the information under \"Code of Ethics\" below), 11, 12, 13, and 14 for Southern Company are incorporated by reference to Southern Company's Definitive Proxy Statement relating to the 2026 Annual Meeting of Stockholders. Specifically, reference is made to \"Corporate Governance at Southern Company\" and \"Biographical Information about our Nominees for Director,\" as well as \"Delinquent Section 16(a) Reports,\" if required, for Item 10, \"Compensation Discussion and Analysis,\" \"Executive Compensation Tables,\" and \"Director Compensation\" for Item 11, \"Stock Ownership Information,\" \"Executive Compensation Tables,\" and \"Equity Compensation Plan Information\" for Item 12, \"Biographical Information about our Nominees for Director\" and \"Corporate Governance at Southern Company\" for Item 13, and \"Principal Independent Registered Public Accounting Firm Fees\" for Item 14.\n\nItems 10, 11, 12, and 13 for each of the Subsidiary Registrants are omitted pursuant to General Instruction I(2)(c) of Form 10-K. Item 14 for each of the Subsidiary Registrants is contained herein."}