11 unchanged sentences
dollars from RMB using the rate of exchange prevailing at the applicable balance sheet date and the consolidated statements of comprehensive income (loss) and cash flows are translated at an average rate during the reporting period.
−Removed: Adjustments resulting from the translation are recorded in stockholders’ equity as part of accumulated other comprehensive income.
+Added: Adjustments resulting from the translation are recorded in stockholders’ equity as part of accumulated other comprehensive income (loss).
The majority of our business is conducted through our ACM Shanghai subsidiary that manufactures and sells our products in various global markets, and we also have operations in Korea, the Taiwan Region, the United States, and other countries.
5 unchanged sentences
policy to attempt to reduce the inherent risks of potential currency fluctuations on our global operations.
−Removed: We report the impact of foreign exchange fluctuations in the other income (expense) line item of our Consolidated Statements of Comprehensive Income statements.
+Added: We report the impact of foreign exchange fluctuations in the other income (expense) line item of our Consolidated Statements of Comprehensive Income (Loss) statements.
For 2024, 2023, and 2022, the effect of fluctuations of foreign currencies contributed realized gains (losses) of $4.2 million, (2.0) million, and $1.7 million, respectively.
9 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.