What changed in this filing

/stocks — the workspaceLOADING

Item 9A. Controls and Procedures

2022-03-03 compared with 2021-03-11 · 16 added, 21 removed, 257 unchanged (13% of the section changed)

19 unchanged sentences

OTHER INFORMATION

DISCLOSURES REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS

Not applicable.

DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

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Financial Statement Schedules:

Schedule II - Valuation and Qualifying Accounts - included below.

Financial statements schedules are omitted because they are not required or applicable or the required information is included elsewhere in this Annual Report on Form 10-K.

Exhibit Number Exhibit Description

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and the Equity Interestholders of Equator, LLC (incorporated by reference to Exhibit 2.1 to the Company’s Form 8-K filed on August 21, 2013)

Stock Purchase Agreement dated as of October 6, 2021 by and among Genesys Cloud Services, Inc., Altisource S.à r.l., Pointillist, Inc,.

and other holders of the outstanding capital stock of Pointillist, Inc.

(incorporated by reference to Exhibit 2.1 to the Company’s Form 8-K filed on October 7, 2021)

Amended and Restated Articles of Incorporation of Altisource Portfolio Solutions S.A.

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Wilcox (incorporated by reference to Exhibit 10.1 of the Company’s Form 10-Q filed on October 24, 2019)

Binding Term Sheet dated as of May 5, 2021 between Altisource S.à r.l., Ocwen Financial Corporation and and Ocwen USVI Services, LLC (incorporated by reference to Exhibit 10.1 of the Company’s Form 10-Q filed on May10, 2021)

Settlement Agreement and Full Release dated as of April 28, 2021 between Marcello Mastioni and Altisource S.à r.l.

(incorporated by reference to Exhibit 10.2 of the Company’s Form 10-Q filed on May10, 2021)

Post-Separation Covenant Agreement dated as of April 28, 2021 between Marcello Mastioni and Altisource S.à r.l.

(incorporated by reference to Exhibit 10.3 of the Company’s Form 10-Q filed on May10, 2021)

Credit Agreement, dated June 22, 2021 among Altisource S.à r.l.

and STS Master Fund, Ltd.

(incorporated by reference to Exhibit 10.1 of the Company’s Form 8-K filed on July 23, 2021)

Subsidiaries of the Registrant.

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(i) Consolidated Balance Sheets as of December 31, 2021 and December 31, 2020;

(ii) Consolidated Statements of Operations and Comprehensive Loss for each of the years in the three-year period ended December 31, 2020;

(iii) Consolidated Statements of Equity for each of the years in the three-year period ended December 31, 2020 (iv) Consolidated Statements of Cash Flows for each of the years in the three-year period ended December 31, 2020;

(ii) Consolidated Statements of Operations and Comprehensive Income (Loss) for each of the years in the two-year period ended December 31, 2021;

(iii) Consolidated Statements of Equity for each of the years in the two-year period ended December 31, 2021 (iv) Consolidated Statements of Cash Flows for each of the years in the two-year period ended December 31, 2021;

(v) Notes to Consolidated Financial Statements;

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† Denotes management contract or compensatory arrangement

VALUATION AND QUALIFYING ACCOUNTS

For the years ended December 31, 2020, 2019 and 2018:

(in thousands) Balance at Beginning of Period Charged to Expenses Charged to Other Accounts Note (1)

Deductions Note (2)

Balance at End of Period

Deductions from asset accounts:

Allowance for doubtful accounts and expected credit losses:

Year 2020 $ 4,472 $ 2,229 $ — $ 1,120 $ 5,581

Year 2019 10,883 720 ( 70 ) 7,061 4,472

Year 2018 10,579 2,830 ( 7 ) 2,519 10,883

Valuation allowance for deferred tax assets:

Year 2020 $ 355,559 $ 16,668 $ — $ — $ 372,227

Year 2019 46,751 308,808 — — 355,559

Year 2018 46,283 468 — — 46,751

______________________________________

(1) For allowance for credit losses, primarily includes amounts previously written off which were credited directly to this account when recovered.

(2) For allowance for credit losses, amounts written off as uncollectible or transferred to other accounts or utilized.

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

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Shepro (Principal Executive Officer)

Burg Lead Independent Director March 11, 2021

/s/ Joseph L.

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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.

What changed 10-K

Item 9A. Controls and Procedures