2 unchanged sentences
Any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives.
−Removed: The company's management, with the participation of the company's chief executive officer and chief financial officer, has evaluated the effectiveness of the design and operation of the company's disclosure controls and procedures as of September 30, 2021.
+Added: The company's management, with the participation of the company's chief executive officer and chief financial officer, has evaluated the effectiveness of the design and operation of the company's disclosure controls and procedures as of March 31, 2022.
Based upon that evaluation, the company's chief executive officer and chief financial officer concluded that the design and operation of the company's disclosure controls and procedures provided reasonable assurance that the disclosure controls and procedures are effective to ensure:
• that information required to be disclosed in the company's reports under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission's rules and forms, and
−Removed: Cincinnati Financial Corporation Third-Quarter 2021 10-Q
+Added: Cincinnati Financial Corporation First-Quarter 2022 10-Q
• that such information is accumulated and communicated to the company's management, including its chief executive officer and chief financial officer, as appropriate, to allow timely decisions regarding required disclosures.
−Removed: Changes in Internal Control over Financial Reporting – During the three months ended September 30, 2021, there were no changes in our internal controls over financial reporting that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
+Added: Changes in Internal Control over Financial Reporting – During the three months ended March 31, 2022, there were no changes in our internal controls over financial reporting that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
There was no significant impact to our internal controls over financial reporting while the majority of our associates were working remotely due to the COVID-19 pandemic.
−Removed: We are continually monitoring and assessing any potential impact on the design and operating effectiveness of our internal controls over financial reporting, caused by or related to the pandemic.
−Removed: Cincinnati Financial Corporation Third-Quarter 2021 10-Q
+Added: Cincinnati Financial Corporation First-Quarter 2022 10-Q
Part II – Other Information
3 unchanged sentences
Investors should not interpret the disclosure of a risk to imply that the risk has not already materialized.
−Removed: Cincinnati Financial Corporation Third-Quarter 2021 10-Q
+Added: Cincinnati Financial Corporation First-Quarter 2022 10-Q
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.