15 unchanged sentences
The basis of the valuation of the derivative financial assets and liabilities, as well as the investment in an unconsolidated entity, are fair value.
−Removed: Refer to the "Fair Value Measurements" note for additional analysis of fair value instruments.
+Added: Refer to the "Fair Value Measurements" note in the consolidated financial statements for additional analysis of fair value instruments.
Market risk is the risk that changes in market prices, such as foreign exchange rates and interest rates, will affect the Company’s income or the value of it holding financial instruments.
5 unchanged sentences
The Company recognizes the resulting foreign currency gain or loss within the statement of operation during the period.
−Removed: See additional discussion of foreign currency translation related to the convertible debenture within note "Debt".
+Added: See additional discussion of foreign currency translation related to the convertible debenture within note Note 8 - "Debt" in the consolidated financial statements.
Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate due to changes in market interest rates.
1 unchanged sentence
Financial assets and financial liabilities with variable interest rates expose the Company to cash flow interest rate risk.
−Removed: The Company does not have any debt instruments outstanding with variable interest rates at December 31, 2023 and December 31, 2022 (see note "Debt").
+Added: The Company does not have any debt instruments outstanding with variable interest rates at December 31, 2024 and December 31, 2023 (see note Note 8 - "Debt" in the consolidated financial statements).
Changes in market interest rates cause the fair value of long-term debt with fixed interest rates to fluctuate;
9 unchanged sentences
Net working capital at December 31, 2024, and December 31, 2023, was $31,046 and $54,526, respectively.
−Removed: * * * * * * *
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.