201 unchanged sentences
The OECD, which represents a coalition of member countries, has recommended changes to numerous long-standing tax principles.
−Removed: In addition, recent efforts to reform how digital profits are taxed globally could have significant compliance and cost implications.
As these changes are adopted by countries, tax uncertainty could increase and may adversely affect our provision for income taxes.
4 unchanged sentences
We are subject to risks generally associated with doing business internationally.
−Removed: These risks include, but are not limited to, the burden of complying with, and unexpected changes to, foreign and domestic laws and regulations, such as anti-corruption and forced labor regulations and sanctions regimes, climate-change regulations, the effects of fiscal and political crises and political and economic disputes, changes in diverse consumer preferences, foreign currency exchange rate fluctuations, managing a diverse and widespread workforce, political unrest, terrorist acts, military operations, disruptions or delays in shipments, disease outbreaks, natural disasters, and changes in economic
+Added: These risks include, but are not limited to, the burden of complying with, and unexpected changes to, foreign and domestic laws and regulations, such as anti-corruption and forced labor regulations and sanctions regimes, climate-change regulations, the effects of fiscal and political crises and political and economic disputes, changes in diverse consumer preferences, foreign currency exchange rate fluctuations, managing a diverse and widespread workforce, political unrest, terrorist acts, military operations, disruptions or delays in shipments, disease outbreaks, natural disasters, and changes in economic conditions in countries in which we contract to manufacture, source raw materials or sell products.
+Added: Our ability to sell products in certain
COLUMBIA SPORTSWEAR COMPANY | Q3 2023 FORM 10-Q | 41
−Removed: conditions in countries in which we contract to manufacture, source raw materials or sell products.
−Removed: Our ability to sell products in certain markets, demand for our products in certain markets, our ability to collect accounts receivable, our contract manufacturers' ability to procure raw materials or manufacture products, distribution and logistics providers' ability to operate, our ability to operate brick and mortar stores, our workforce, and our cost of doing business (including the cost of freight and logistics) may be impacted by these events should they occur and laws and regulations.
+Added: markets, demand for our products in certain markets, our ability to collect accounts receivable, our contract manufacturers' ability to procure raw materials or manufacture products, distribution and logistics providers' ability to operate, our ability to operate brick and mortar stores, our workforce, and our cost of doing business (including the cost of freight and logistics) may be impacted by these events should they occur and laws and regulations.
Our exposure to these risks is heightened in Vietnam, where a significant portion of our contract manufacturing is located, and in China, where a large portion of the raw materials used in our products is sourced by our contract manufacturers.
55 unchanged sentences
From time to time, we may pursue growth through strategic acquisitions of assets or companies.
−Removed: Acquisitions are subject to many risks, including potential loss of significant customers or key personnel of the acquired business as a result of the change in ownership, difficulty
+Added: Acquisitions are subject to many risks, including potential loss of significant customers or key personnel of the acquired business as a result of the change in ownership, difficulty integrating the operations of the acquired business or achieving targeted efficiencies, the incurrence of substantial costs and expenses related to the acquisition effort, and diversion of management's attention from other aspects of our business operations.
COLUMBIA SPORTSWEAR COMPANY | Q3 2023 FORM 10-Q | 43
−Removed: integrating the operations of the acquired business or achieving targeted efficiencies, the incurrence of substantial costs and expenses related to the acquisition effort, and diversion of management's attention from other aspects of our business operations.
Acquisitions may also cause us to incur debt or result in dilutive issuances of our equity securities.
33 unchanged sentences
Certain Shareholders Have Substantial Control Over Us and Are Able to Influence Corporate Matters.
−Removed: As of June 30, 2023, three related shareholders, Timothy P.
+Added: As of September 30, 2023, three related shareholders, Timothy P.
Boyle, Joseph P.
15 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.