Two Atlanta companies that have not been accused of wrongdoing -- Delta Air Lines Inc. and the Home Depot -- were mentioned as having excessive pay packages for its CEOs .

Two Atlanta-based companies that have not been accused of wrongdoing -- Delta Air Lines and Home Depot -- were also mentioned by witnesses as having excessive pay packages for CEOs .

Please tell me if the sentences above mean the same.
Possible answers:
- no
- yes
yes