1 unchanged sentence
Disclosure Controls and Procedures
−Removed: Each of AB Holding and AB maintains a system of disclosure controls and procedures that is designed to ensure that information required to be disclosed in our reports under the Exchange Act is (i) recorded, processed, summarized and reported in a timely manner, and (ii) accumulated and communicated to management, including the Chief Executive Officer ("CEO") and the Chief Financial Officer ("CFO"), to permit timely decisions regarding our disclosure.
+Added: AB Holding and AB maintain a system of disclosure controls and procedures that is designed to ensure that information required to be disclosed in our reports under the Exchange Act is (i) recorded, processed, summarized and reported in a timely manner, and (ii) accumulated and communicated to management, including the Chief Executive Officer ("CEO") and the Chief Financial Officer ("CFO"), to permit timely decisions regarding our disclosure.
As of the end of the period covered by this report, management carried out an evaluation, under the supervision and with the participation of the CEO and the CFO, of the effectiveness of the design and operation of the disclosure controls and procedures.
1 unchanged sentence
Changes in Internal Control over Financial Reporting
−Removed: No change in our internal control over financial reporting occurred during the third quarter of 2025 that materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.
+Added: In January 2026, the Company completed the implementation of a new accounting and financial reporting software system (the "software system").
+Added: As part of this implementation, the Company updated its internal controls over financial reporting to address changes in business processes resulting from the new software system.
+Added: There were no other changes in our internal control over financial reporting that occurred during the first quarter of 2026, that have materially affected, or are reasonably likely to have materially affected, our internal control over financial reporting.
OTHER INFORMATION
1 unchanged sentence
See Note 8 to the condensed financial statements contained in Part I, Item 1.
−Removed: During the third quarter of 2025, there have been no material changes to the risk factors from those appearing in AB Holding's Annual Report on Form 10-K for the fiscal year ended December 31, 2024.
+Added: During the first quarter of 2026, there have been no material changes to the risk factors from those appearing in AB Holding's Annual Report on Form 10-K for the fiscal year ended December 31, 2025.
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.