22 unchanged sentences
Management’s report was
−Removed: not subject to attestation by the Company’s independent registered public accounting firm pursuant to certain rules of the Securities and Exchange Commission that exempt smaller reporting companies, including the Company, from such requirement.
+Added: not subject to attestation by the Company’s independent registered public accounting firm pursuant to certain rules of the Securities and Exchange Commission that exempt non-accelerated filers, including the Company, from such requirement.
Other Information
+Added: Disclosure Regarding Foreign Jurisdictions that Prevent Inspections
+Added: Not applicable.
With the exception of certain information relating to the executive officers of the Company, which is provided in Part I hereof, the information relating to securities authorized for issuance under
21 unchanged sentences
All the Company’s equity compensation plans have been approved by the Company’s shareholders.
+Added: Code of Business Conduct and Ethics
The Company has adopted a Code of Business Conduct and Ethics that applies to its principal executive officer, principal financial officer, principal accounting officer or controller, or any
30 unchanged sentences
registrant’s Form 10-K for the year ended December 31, 2017].
+Added: Revolving Credit Agreement, dated as of May 12, 2021, by and between Atlantic American Corporation and Truist Bank [incorporated by reference to Exhibit 10.1 to the registrant’s Form 8-K filed with the SEC on
+Added: May 13, 2021].
Code of Business Conduct and Ethics [incorporated by reference to Exhibit 14.1 to the registrant’s Form 10-K for the year ended December 31, 2003].
4 unchanged sentences
Certifications pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
−Removed: XBRL Instance Document.
−Removed: XBRL Taxonomy Extension Schema.
−Removed: XBRL Taxonomy Extension Calculation Linkbase.
−Removed: XBRL Taxonomy Extension Definition Linkbase.
−Removed: XBRL Taxonomy Extension Label Linkbase.
−Removed: XBRL Taxonomy Extension Presentation Linkbase.
+Added: Inline XBRL Instance Document (the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document).
+Added: Inline XBRL Taxonomy Extension Schema.
+Added: Inline XBRL Taxonomy Extension Calculation Linkbase.
+Added: Inline XBRL Taxonomy Extension Definition Linkbase.
+Added: Inline XBRL Taxonomy Extension Label Linkbase.
+Added: Inline XBRL Taxonomy Extension Presentation Linkbase.
+Added: Cover Page Interactive Data File (formatted as inline XBRL and contained in Exhibit 101).
The registrant agrees to furnish to the Commission upon request a copy of any instruments defining the rights of security holders of the registrant that may be omitted from filing in accordance with the Commission’s rules and
33 unchanged sentences
Investments in unconsolidated trusts
+Added: Deferred tax asset, net
Income taxes receivable from subsidiaries
20 unchanged sentences
INCOME TAX BENEFIT (1)
−Removed: EQUITY IN UNDISTRIBUTED EARNINGS (LOSS) OF SUBSIDIARIES, NET
−Removed: NET INCOME (LOSS)
−Removed: Under the terms of a tax-sharing agreement, income tax provisions for the subsidiary companies are computed on a separate company basis.
−Removed: Accordingly, the Company’s income tax benefit results from the utilization of the Parent’s separate
−Removed: return loss to reduce the consolidated taxable income of the Company.
+Added: EQUITY IN UNDISTRIBUTED EARNINGS OF SUBSIDIARIES, NET
+Added: Under the terms of a tax-sharing agreement, income tax provisions for the subsidiary companies are computed on a separate company
+Added: Accordingly, the Company’s income tax benefit results from the utilization of the Parent’s separate return loss to reduce the consolidated taxable income of the Company.
See accompanying report of independent registered public accounting firm.
6 unchanged sentences
CASH FLOWS FROM OPERATING ACTIVITIES:
−Removed: Net Income (loss)
−Removed: Adjustments to reconcile net income (loss) to net cash provided by operating activities:
−Removed: Realized investment gains, net
−Removed: Unrealized losses (gains) on equity securities, net
+Added: Adjustments to reconcile net income to net cash provided by operating activities:
+Added: Unrealized (gains) losses on equity securities, net
Depreciation and amortization
Compensation expense related to share awards
−Removed: Distributions received from equity method investees
−Removed: Equity in undistributed (earnings) loss of subsidiaries, net
−Removed: Decrease in intercompany taxes
+Added: Equity in undistributed earnings of subsidiaries, net
+Added: (Increase) decrease in intercompany taxes
Deferred income tax benefit
2 unchanged sentences
CASH FLOWS FROM INVESTING ACTIVITIES:
−Removed: Proceeds from investments sold, called or matured
−Removed: Investments purchased
−Removed: Capital contribution to subsidiaries
Additions to property and equipment
4 unchanged sentences
Proceeds from shares issued under stock plans
−Removed: Treasury stock acquired — share repurchase authorization
Treasury stock acquired — net employee share-based compensation
Net cash used in financing activities
−Removed: Net increase (decrease) in cash
+Added: Net (decrease) increase in cash
Cash and cash equivalents at beginning of year
15 unchanged sentences
American Southern
−Removed: Includes future policy benefits of $90,872 and losses and claims of $79,147.
−Removed: Includes future policy benefits of $92,490 and losses and claims of $81,448.
+Added: Includes future policy benefits of $ 87,348
+Added: and losses and claims of $ 85,620 .
+Added: Includes future policy benefits of $ 90,872
+Added: and losses and claims of $ 79,147 .
See accompanying report of independent registered public accounting firm.
35 unchanged sentences
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.