7 unchanged sentences
Translation gains and losses are components of other comprehensive income as reported in the statements of consolidated comprehensive income.
−Removed: Transaction gains and losses arising from fluctuations in currency exchange rates on transactions denominated in currencies other than the functional currency are recognized in the statements of consolidated income as a component of other income, net.
+Added: Transaction gains and losses arising from fluctuations in currency exchange rates on transactions denominated in currencies other than the functional currency are recognized in the statements of consolidated income as a component of other expense (income), net.
Applied does not currently hedge the net investments in our foreign operations.
−Removed: During the course of the fiscal year, the Canadian, Mexican, Australian and New Zealand currency exchange rates decreased in relation to the U.S.
−Removed: dollar by 3.9%, 1.6%, 8.5% and 11.1%, respectively.
−Removed: In the twelve months ended June 30, 2022, we experienced net foreign currency translation losses totaling $9.9 million, which were included in other comprehensive income.
+Added: During the course of the fiscal year, the Canadian, Australian and New Zealand currency exchange rates decreased in relation to the U.S.
+Added: dollar by 2.9%, 3.9%, and 2.5%, respectively, while the Mexican currency exchange rate increased in relation to the U.S.
+Added: dollar by 17.7%.
+Added: In the twelve months ended June 30, 2023, we experienced net foreign currency translation gains totaling $7.7 million, which were included in other comprehensive income.
We utilize a sensitivity analysis to measure the potential impact on earnings based on a hypothetical 10% change in foreign currency rates.
19 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.