8 unchanged sentences
The Corporation cannot identify the timing, nature and amount of all such charges as of the date of this filing.
−Removed: The completion of the acquisition depends on the satisfaction of specified conditions, many of which are outside of the Corporation’s control, including the receipt of regulatory approvals, approval of the transaction by SQCF shareholders and declaration by the SEC of the effectiveness of the registration statement for the Corporation’s common stock that is part of the Merger Consideration.
+Added: The completion of the acquisition depends on the satisfaction of specified conditions, many of which are outside of the Corporation’s control, including the receipt of regulatory approvals and approval of the transaction by SQCF shareholders.
If the acquisition is not completed, these expenses would have been expended or would be recognized currently and not capitalized, and the Corporation would not have realized the expected benefits of the acquisition.
5 unchanged sentences
Any of these factors could cause a decrease in the Corporation’s earnings per share or decrease or delay the expected accretive effect of the acquisition and contribute to a decrease in the price of the Corporation’s common stock.
−Removed: CITIZENS & NORTHERN CORPORATION – FORM 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.