13 unchanged sentences
Management is responsible for establishing and maintaining the adequate internal control over financial reporting, as such term is defined in the Exchange Act Rules 13 – 15(f).
−Removed: Management did not assess the effectiveness of internal controls of the acquired business from Union Bancshares, Incorporated (“Union”).
−Removed: First Guaranty acquired Union effective close of business on November 7 th , 2019.
−Removed: The acquisition of Union represented approximately fifteen percent of consolidated assets of First Guaranty.
Under the supervision and with the participation of Management, including our principal executive officer and principal financial officer, we conducted an evaluation of the effectiveness of internal control over financial reporting based on the framework in Internal Control – Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission.
2 unchanged sentences
Based on our evaluation under the framework in Internal Control – Integrated Framework , Management concluded that internal control over financial reporting was effective as of December 31, 2020.
−Removed: This annual report does not include an attestation report of First Guaranty's independent registered public accounting firm regarding internal control over financial reporting.
−Removed: Management's report was not subject to attestation by First Guaranty's independent registered public accounting firm pursuant to the rules of the Securities and Exchange Commission that permit First Guaranty to provide only management's report in this annual report.
+Added: First Guaranty's independent registered public accounting firm has also issued an attestation report, which expresses an unqualified opinion on the effectiveness of First Guaranty's internal control over financial reporting as of December 31, 2020.
9B - Other Information
10 unchanged sentences
Item 15 - Exhibits and Financial Statement Schedules
−Removed: Consolidated Financial Statements
+Added: (a) 1 Consolidated Financial Statements
First Guaranty Bancshares, Inc.
11 unchanged sentences
The exhibits required by Regulation S-K are set forth in the following list and are filed either by incorporation by reference from previous filings with the Securities and Exchange Commission or by attachment to this Annual Report on Form 10-K as indicated below.
−Removed: Exhibit Number
−Removed: Distribution Agreement by and between First Guaranty Bancshares, Inc.
−Removed: and Sandler O'Neil & Partners, L.P., dated November 20, 2017 (12)
+Added: Exhibit Number Exhibit
3.1 Restated Articles of Incorporation of First Guaranty Bancshares, Inc.(1)
32 unchanged sentences
Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
−Removed: XBRL Instance Document
−Removed: XBRL Taxonomy Extension Schema.
−Removed: XBRL Taxonomy Extension Calculation Linkbase.
−Removed: XBRL Taxonomy Extension Definition Linkbase.
−Removed: XBRL Taxonomy Extension Label Linkbase.
−Removed: XBRL Taxonomy Extension Presentation Linkbaset
+Added: 101.INS XBRL Instance Document
+Added: 101.SCH XBRL Taxonomy Extension Schema.
+Added: 101.CAL XBRL Taxonomy Extension Calculation Linkbase.
+Added: 101.DEF XBRL Taxonomy Extension Definition Linkbase.
+Added: 101.PRE XBRL Taxonomy Extension Label Linkbase.
+Added: 101.LAB XBRL Taxonomy Extension Presentation Linkbaset
(1) Incorporated by reference to Exhibit 3.1 of the Current Report on Form 8-K12G3 filed by First Guaranty Bancshares, Inc.
26 unchanged sentences
with the Securities and Exchange Commission on November 12, 2019.
−Removed: Incorporated by reference to Exhibit 10.3 of the Current Report on Form 8-K filed by First Guaranty Bancshares, Inc.
−Removed: with the Securities and Exchange Commission on November 12, 2019.
+Added: (15) Incorporated by reference to Exhibit 4.3 of the Annual Report on Form 10-K filed by First Guaranty Bancshares, Inc.
+Added: with the Securities and Exchange Commission on March 16, 2020.
Item 16 - Form 10-K Summary
3 unchanged sentences
Pursuant to the requirements of the Securities and Exchange Act of 1934, this report has been signed below by the following persons on behalf of First Guaranty and in the capacities and on the dates indicated.
+Added: Lewis President,
Chief Executive Officer and Director
−Removed: (Principal Executive Officer)
−Removed: March 16, 2020
−Removed: Chief Financial Officer,
+Added: (Principal Executive Officer) March 16, 2021
+Added: Dosch Chief Financial Officer,
Secretary and Treasurer
−Removed: (Principal Financial and Accounting Officer)
−Removed: March 16, 2020
+Added: (Principal Financial and Accounting Officer) March 16, 2021
/s/ Marshall T.
−Removed: Chairman of the Board
−Removed: March 16, 2020
+Added: Reynolds Chairman of the Board March 16, 2021
/s/ William K.
−Removed: March 16, 2020
−Removed: /s/ Jack Rossi
−Removed: March 16, 2020
−Removed: March 16, 2020
+Added: Hood Director March 16, 2021
+Added: /s/ Jack Rossi Director March 16, 2021
+Added: Smith, III Director March 16, 2021
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.