9 unchanged sentences
In making this assessment, our management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control—Integrated Framework (2013 framework).
−Removed: We have excluded Busuu from our evaluation of internal control over financial reporting, which financial statements are included in the December 31, 2022 consolidated financial statements and constituted approximately less than 1% of total assets as of December 31, 2022, and approximately 5% of total net revenues during the year ended December 31, 2022.
All control systems are subject to inherent limitations.
4 unchanged sentences
OTHER INFORMATION
+Added: Rule 10b5-1 Trading Plans
+Added: During the three months ended December 31, 2023, none of our Section 16 officers or directors adopted or terminated a "Rule 10b5-1 trading arrangement" or "non-Rule 10b5-1 trading arrangement" as defined in Item 408 of Regulation S-K during the covered period.
DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS
29 unchanged sentences
Balance at Beginning of Year
−Removed: Provision (Release) for Bad Debts Net Write-offs Balance at End of Year
+Added: Provision for Bad Debts Net Write-offs Balance at End of Year
Accounts receivable allowance
16 unchanged sentences
10-K 001-36180 3/4/16 3.01
−Removed: Amended and Restated Bylaws of Chegg, Inc., as amended on September 19, 2018.
+Added: Amended and Restated Bylaws of Chegg, Inc., as amended on March 15, 2023
8-K 001-36180 3/21/23 3.1
12 unchanged sentences
S-1/A 333-190616 10/01/13 10.01
−Removed: 2013 Equity Incentive Plan, and forms of agreement thereunder
−Removed: S-1/A 333-190616 10/25/13 10.04
+Added: 2023 Equity Incentive Plan, and forms of agreements thereunder
+Added: 8-K 001-36180 6/7/23 10.1
+Added: Amended And Restated Chegg, Inc.
2013 Employee Stock Purchase Plan
+Added: 8-K 001-36180 6/7/23 10.2
+Added: 2023 Equity Inducement Plan, and forms of agreements thereunder
S-8 001-36180 10/11/23 99.1
14 unchanged sentences
10-K 001-36180 02/22/22 10.10
−Removed: Forms of Agreement for 2013 Equity Plan Agreement
−Removed: 10-Q 001-3618 7/29/19 10.02
+Added: Of fer Letter between David Longo and Chegg, Inc.
+Added: dated December 1 , 202 1
+Added: Promotion Letter between David Longo and Chegg, Inc.
+Added: dated February 16, 2024
Form of Agreement for Change-in-Control Severance Plan
17 unchanged sentences
Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
+Added: Compensation Recovery Policy
101.INS XBRL Instance - the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document X
36 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.