9 unchanged sentences
required by Rules 13a-15 and 15d-15 under the Exchange Act, our Chief Executive Officer and Chief Financial Officer carried out an evaluation
−Removed: of the effectiveness of the design and operation of our disclosure controls and procedures as of September 30, 2023.
−Removed: Based upon their
−Removed: evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures (as defined
−Removed: in Rules 13a-15 (e) and 15d-15 (e) under the Exchange Act) were effective as of such date.
+Added: of the effectiveness of the design and operation of our disclosure controls and procedures as of March 31, 2024.
+Added: Based upon their evaluation,
+Added: our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures (as defined in Rules 13a-15
+Added: (e) and 15d-15 (e) under the Exchange Act) were not effective as of the end of period covered by this Report, due to material weaknesses
+Added: in internal control over financial reporting that existed relating to accounting for accruals and advances from related parties and accounting
+Added: for complex financial instruments.
+Added: Specifically, the accounting of complex financial instruments was related to the lack of adequate internal control
+Added: over the calculation of the redemption price for shareholder redemptions, regarding the Extraordinary General Meeting held on January
+Added: And adjustment will need to be made to pay out the difference to the investors who chose to redeem their shares in the Extraordinary
+Added: General Meeting.
in Internal Control Over Financial Reporting
14 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.