9 unchanged sentences
required by Rules 13a-15 and 15d-15 under the Exchange Act, our Chief Executive Officer and Chief Financial Officer carried out an evaluation
−Removed: of the effectiveness of the design and operation of our disclosure controls and procedures as of March 31, 2023.
+Added: of the effectiveness of the design and operation of our disclosure controls and procedures as of June 30, 2023.
Based upon their evaluation,
our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures (as defined in Rules 13a-15
−Removed: (e) and 15d-15 (e) under the Exchange Act) were not effective due solely to the material weakness in our internal control over financial reporting related to the
−Removed: accretion adjustment.
−Removed: As a result, we performed additional analysis as deemed necessary to ensure that
−Removed: our financial statements were prepared in accordance with U.S.
−Removed: generally accepted accounting principles.
−Removed: Accordingly, management believes
−Removed: that the financial statements included in this Form 10-Q present fairly, in all material respects, our financial position, result of operations
−Removed: and cash flows for the periods presented.
+Added: (e) and 15d-15 (e) under the Exchange Act) were not effective due solely to the material weakness in our internal control over financial
+Added: reporting related to the accretion adjustment.
+Added: As a result, we performed additional analysis as deemed necessary to ensure that our financial
+Added: statements were prepared in accordance with US GAAP.
+Added: Accordingly, management believes that the financial statements included in this
+Added: Form 10-Q present fairly, in all material respects, our financial position, result of operations and cash flows for the periods presented.
Report on Internal Controls Over Financial Reporting
6 unchanged sentences
control over financial reporting, other than as described herein.
−Removed: Management has identified a material weakness in internal controls related to the accretion adjustment as described
−Removed: While we have processes to identify and appropriately apply applicable accounting requirements,
−Removed: we plan to enhance our system of evaluating and implementing the accounting standards that apply to our financial statements, including
−Removed: through enhanced analyses by our personnel and third-party professionals with whom we consult regarding complex accounting applications.
+Added: Management has identified a material weakness in internal controls
+Added: related to the accretion adjustment as described above.
+Added: While we have processes to identify and appropriately apply applicable accounting
+Added: requirements, we plan to enhance our system of evaluating and implementing the accounting standards that apply to our financial statements,
+Added: including through enhanced analyses by our personnel and third-party professionals with whom we consult regarding complex accounting
+Added: applications.
II - OTHER INFORMATION
1 unchanged sentence
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.