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 June 30, 2023.
−Removed: Based upon their evaluation,
−Removed: 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
−Removed: reporting related to the accretion adjustment.
−Removed: As a result, we performed additional analysis as deemed necessary to ensure that our financial
−Removed: statements were prepared in accordance with US GAAP.
−Removed: Accordingly, management believes that the financial statements included in this
−Removed: Form 10-Q present fairly, in all material respects, our financial position, result of operations and cash flows for the periods presented.
+Added: of the effectiveness of the design and operation of our disclosure controls and procedures as of September 30, 2023.
+Added: Based upon their
+Added: evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures (as defined
+Added: in Rules 13a-15 (e) and 15d-15 (e) under the Exchange Act) were effective.
Report on Internal Controls Over Financial Reporting
5 unchanged sentences
Act) during the most recent fiscal quarter that have materially affected, or are reasonably likely to materially affect, our internal
−Removed: control over financial reporting, other than as described herein.
−Removed: Management has identified a material weakness in internal controls
−Removed: related to the accretion adjustment as described above.
−Removed: While we have processes to identify and appropriately apply applicable accounting
−Removed: requirements, we plan to enhance our system of evaluating and implementing the accounting standards that apply to our financial statements,
−Removed: including through enhanced analyses by our personnel and third-party professionals with whom we consult regarding complex accounting
−Removed: applications.
+Added: control over financial reporting.
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.