4 unchanged sentences
Based on that evaluation, the Principal Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures were effective as of the end of the reporting period.
−Removed: We acquired 3 Bear effective June 1, 2022, and have included the operating results and assets and liabilities of 3 Bear in our consolidated financial statements as of September 30, 2022.
−Removed: As permitted by SEC guidance for newly acquired businesses, management’s assessment of the our disclosure controls and procedures did not include an assessment of those disclosure controls and procedures of 3 Bear that are subsumed by internal control over financial reporting.
−Removed: 3 Bear accounted for approximately 40.8% of the total assets of the Partnership as of September 30, 2022 and approximately 10.6% of total revenues of the Partnership for the six months ended September 30, 2022 .
−Removed: Other than our internal controls for 3 Bear, there have been no changes in our internal control over financial reporting (as defined in Rule 13a-15(f) under the Exchange Act) that occurred during the third quarter of 2022 that have materially affected or are reasonably likely to materially affect our internal control over financial reporting.
+Added: We acquired 3 Bear effective June 1, 2022, and have included the operating results and assets and liabilities of 3 Bear in our condensed consolidated financial statements as of March 31, 2023.
+Added: As permitted by SEC guidance for newly acquired businesses, management’s assessment of our disclosure controls and procedures did not include an assessment of those disclosure controls and procedures of 3 Bear that are subsumed by internal control over financial reporting.
+Added: 3 Bear accounted for approximately 38.4% of the total assets of the Partnership as of March 31, 2023 and approximately 18.2% of total revenues of the Partnership for the three months ended March 31, 2023 .
+Added: Other than our internal controls for 3 Bear, there have been no changes in our internal control over financial reporting (as defined in Rule 13a-15(f) under the Exchange Act) that occurred during the first quarter of 2023 that have materially affected or are reasonably likely to materially affect our internal control over financial reporting.
Other Information
1 unchanged sentence
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.