Internal Controls and Disclosure Procedures Summary Report

Overall Assessment of Controls and Procedures

Based on the filing for the period ending March 31, 2026, American Airlines Group Inc. (AAG) reports a strong operational posture regarding its disclosure controls and internal controls over financial reporting (ICFR). Management concluded that the system is effective. However, the report also includes standard cautionary language acknowledging the inherent limitations of any control system, which provides a balanced view.

Management's Conclusion on Effectiveness

Strength: AAG and American’s management, including the CEO and CFO, concluded that their disclosure controls and procedures were effective as of March 31, 2026.

• Evidence: The management concluded that the disclosure controls and procedures were "effective as of March 31, 2026 at the reasonable assurance level."

Identified Deficiencies and Weaknesses

Neutral/Strength: The company reported no material weaknesses or significant deficiencies in its controls during the reporting period.

• Evidence: The provided text does not identify any material weaknesses or significant deficiencies.
• Limitation Acknowledged: The company noted the inherent limitation of controls, stating that "a controls system, no matter how well designed and operated, cannot provide absolute assurance."

Changes and Remediation Efforts

Neutral: There were no material changes to the internal control structure during this quarter, and consequently, no remediation efforts were required.

• Evidence (Changes): Management stated that "there have been no changes in AAG's or American's internal control over financial reporting that have materially affected, or are reasonably likely to materially affect, AAG's and American's internal control over financial reporting."
• Evidence (Remediation/New Controls): Since no weaknesses were identified and no changes occurred, there is no mention of remediation efforts or noteworthy new controls introduced during the quarter.