1 unchanged sentence
Based on an evaluation of our disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)), our Chief Executive Officer and Controller have concluded that our disclosure controls and procedures were effective as of December 31, 2021.
−Removed: On March 9, 2020, we completed our acquisition of Southern Pioneer.
−Removed: We have excluded Southern Pioneer from management’s assessment of the effectiveness of disclosure controls and procedures as of December 31, 2020.
Changes in Internal Control over Financial Reporting
There have been no changes in our internal control over financial reporting that occurred during the quarter ended December 31, 2021 that have materially affected, or that are reasonably likely to materially affect, our internal control over financial reporting.
−Removed: We excluded the evaluation of internal controls over financial reporting for Southern Pioneer during the quarter ended December 31, 2020.
Management’s Report on Internal Control Over Financial Reporting
4 unchanged sentences
Based on our evaluation under the framework in Internal Control—Integrated Framework (2013), our management concluded that our internal control over financial reporting was effective as of December 31, 2021.
−Removed: We are in the process of evaluating the existing controls and procedures of Southern Pioneer and integrating Southern Pioneer into our internal control over financial reporting.
−Removed: In accordance with Securities and Exchange Commission guidance, we have excluded Southern Pioneer from management’s assessment of the effectiveness of internal control over financial reporting as of December 31, 2020.
The effectiveness of our internal control over financial reporting as of December 31, 2021 has been audited by Deloitte & Touche LLP, an independent registered public accounting firm, as stated in their report which is included herein.
11 unchanged sentences
The following Consolidated Financial Statements, as well as the Reports of Independent Registered Public Accounting Firm, are included in Part II, Item 8 of this report:
−Removed: Reports of Independent Registered Public Accounting Firm 23-25
+Added: Reports of Independent Registered Public Accounting Firm (PCAOB ID No 34 )
Consolidated Balance Sheets 28
39 unchanged sentences
Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
+Added: 99.1 Report of Netherland, Sewell & Associates Inc.
+Added: Independent Petroleum Engineers and Geologists.
101* Interactive Data Files
9 unchanged sentences
Signature Title
−Removed: /s/ S ARDAR B IGLARI
−Removed: Chairman of the Board and Chief Executive Officer (Principal Executive Officer)
+Added: /s/ SARDAR BIGLARI Chairman of the Board and Chief Executive Officer (Principal Executive Officer)
Sardar Biglari
−Removed: /s/ B RUCE L EWIS
−Removed: Controller (Principal Financial and Accounting Officer)
+Added: /s/ BRUCE LEWIS Controller (Principal Financial and Accounting Officer)
CARDWELL Director
−Removed: /s/ PHILIP COOLEY
−Removed: Director - Vice Chairman
+Added: /s/ PHILIP COOLEY Director - Vice Chairman
Philip Cooley
−Removed: /s/ K ENNETH R.
+Added: /s/ KENNETH R.
+Added: COOPER Director
+Added: PERSON Director
+Added: /s/ EDMUND B.
+Added: CAMPBELL, III Director
+Added: Campbell, III
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.