27 unchanged sentences
Exchange gains or losses arising from foreign currency transactions are included in the determination of net income (loss) for the respective periods.
−Removed: We recorded a foreign exchange loss of $1.0 million and a foreign exchange gain $2.6 million for the years ended December 31, 2024 and 2023 respectively in the consolidated statements of operations and comprehensive loss.
+Added: We recorded a foreign exchange gain of $2.2 million and a foreign exchange loss of $1.0 million for the years ended December 31, 2025 and 2024 respectively in the consolidated statements of operations and comprehensive loss.
Assets and liabilities are translated at the exchange rates at the balance sheet dates and revenue and expenses are translated at the average exchange rates and shareholders’ equity is translated based on historical exchange rates.
3 unchanged sentences
These instruments may be used to selectively manage risks, but there can be no assurance that we will be fully protected against material foreign currency fluctuations.
−Removed: We are exposed to credit risk from our operating activities, primarily from available for sale debt securities and cash and cash equivalents.
+Added: We are exposed to credit risk from our operating activities, primarily from cash and cash equivalents and available for sale debt securities.
Our cash and cash equivalents and available for sale debt securities are held with multiple counterparties for varying periods according to our expected liquidity requirements.
5 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.