1 unchanged sentence
(a) Evaluation of Disclosure Controls and Procedures
−Removed: Prior to filing this report, we completed an evaluation under the supervision and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer, of the effectiveness of the design and operation of our disclosure controls and procedures as defined in Rule 13a-15(e) of the Exchange Act as of June 30, 2022.
−Removed: Based on this evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures were effective at the reasonable assurance level as of June 30, 2022.
+Added: Prior to filing this report, we completed an evaluation under the supervision and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer, of the effectiveness of the design and operation of our disclosure controls and procedures as defined in Rule 13a-15(e) of the Exchange Act as of September 30, 2022.
+Added: Based on this evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures were effective at the reasonable assurance level as of September 30, 2022.
(b) Changes in Internal Controls
−Removed: Except with respect to the acquisition of Kappa described below, there have been no changes in the internal controls over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Act) during the fiscal quarter ended June 30, 2022, that have materially affected, or are reasonably likely to materially affect, internal control over financial reporting.
+Added: Except with respect to the acquisitions of Kappa and Bergstrom described below, there have been no changes in the internal controls over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Act) during the fiscal quarter ended September 30, 2022, that have materially affected, or are reasonably likely to materially affect, internal control over financial reporting.
On June 21, 2022, we completed the acquisition of Kappa (See Note 2, "Significant Acquisitions").
We are integrating Kappa into our overall internal control over financial reporting process and expect to exclude the business from our assessment of internal control over financial reporting as of December 31, 2022.
−Removed: Total assets of the Kappa business represented approximately 24.8 % of our consolidated total assets as of June 30, 2022.
+Added: Total assets of the Kappa business represented approximately 19.6% of our consolidated total assets as of September 30, 2022.
+Added: On August 30, 2022, we completed the acquisition of Bergstrom (See Note 2, "Significant Acquisitions").
+Added: We are integrating Bergstrom into our overall internal control over financial reporting process and expect to exclude the business from our assessment of internal control over financial reporting as of December 31, 2022.
+Added: Total assets of the Bergstrom business represented approximately 4.9% of our consolidated total assets as of September 30, 2022.
Other Information
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.