1 unchanged sentence
Interest rate risk
−Removed: The risk associated with fluctuating interest rates is primarily limited to our cash equivalents, which are carried at quoted market prices.
+Added: The risk associated with fluctuating interest rates is primarily limited to our cash equivalents and debt entered into under the Loan Agreement, which are carried at quoted market prices and the prime rate, respectively.
We do not currently use or plan to use financial derivatives in our investment portfolio.
Foreign currency exchange rate risk
−Removed: Portions of our revenue and our operating expenses are incurred outside the U.S.
−Removed: and thus are denominated in foreign currencies and subject to fluctuations due to changes in foreign currency exchange rates, particularly changes in the Euro.
+Added: Portions of our revenue and operating expenses that are incurred outside the U.S.
+Added: are denominated in foreign currencies and are subject to fluctuations due to changes in foreign currency exchange rates, particularly changes in the Euro.
Additionally, fluctuations in foreign currency exchange rates may cause us to recognize transaction gains and losses in our statements of operations and comprehensive loss.
7 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.