7 unchanged sentences
The Rabbi Trust assets primarily consist of trust-owned life insurance policies which are recorded at cash surrender value.
−Removed: The change in cash surrender value of the trust-owned life insurance policies held in the Rabbi Trust resulted in realized gains of $0.4 million and $0.6 million for the thirteen weeks ended May 1, 2021 and May 2, 2020, respectively, which are recorded in interest expense, net on the Condensed Consolidated Statements of Operations and Comprehensive Income (Loss).
−Removed: The Rabbi Trust assets were included in other assets on the Condensed Consolidated Balance Sheets as of May 1, 2021 and January 30, 2021, and are restricted in their use as noted above.
+Added: The change in cash surrender value of the trust-owned life insurance policies held in the Rabbi Trust resulted in realized gains of $0.4 million and $0.4 million for the thirteen weeks ended July 31, 2021 and August 1, 2020, respectively, and $0.7 million and $1.0 million for the twenty-six weeks ended July 31, 2021 and August 1, 2020, respectively, which are recorded in interest expense, net on the Condensed Consolidated Statements of Operations and Comprehensive Income (Loss).
+Added: The Rabbi Trust assets were included in other assets on the Condensed Consolidated Balance Sheets as of July 31, 2021 and January 30, 2021, and are restricted in their use as noted above.
INTEREST RATE RISK
23 unchanged sentences
As the Company’s foreign currency exchange forward contracts are primarily designated as cash flow hedges of forecasted transactions, the hypothetical change in fair values would be expected to be largely offset by the net change in fair values of the underlying hedged items.
−Removed: Refer to Note 13, “ DERIVATIVE INSTRUMENTS ,” for the fair value of any outstanding foreign currency exchange forward contracts included in other current assets and accrued expenses as of May 1, 2021 and January 30, 2021.
+Added: Refer to Note 13, “ DERIVATIVE INSTRUMENTS ,” for the fair value of any outstanding foreign currency exchange forward contracts included in other current assets and accrued expenses as of July 31, 2021 and January 30, 2021.
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.