5 unchanged sentences
In accordance with guidance issued by the Securities and Exchange Commission, companies are permitted to exclude acquisitions from their final assessment of internal control over financial reporting for the first fiscal year in which the acquisition occurred.
−Removed: We have excluded Mutual Mobile Inc.
−Removed: (“Mutual Mobile”) from our evaluation of the internal control over financial reporting.
−Removed: Mutual Mobile constituted 1.3% of total assets as of December 31, 2022 and 0.1% of total revenues for the year ended December 31, 2022.
+Added: We have excluded NextSphere Technologies, Inc.
+Added: (“NextSphere”) from our evaluation of the internal control over financial reporting.
+Added: NextSphere constituted 1.7% of total assets as of December 31, 2023 and 2.7% of total revenues for the year ended December 31, 2023.
Based on the results of this evaluation, our management concluded that our internal control over financial reporting was effective at the end of fiscal 2023.
21 unchanged sentences
Our board of directors has adopted a code of business conduct and ethics that applies to all of our employees, officers and directors, including our Chief Executive Officer, Chief Financial Officer and other executive and senior financial officers.
−Removed: The full text of our code conduct is posted on the investor relations page on our website which is located at https://ir.griddynamics.com.
+Added: The full text of our code of conduct is posted on the investor relations page on our website which is located at https://ir.griddynamics.com.
We will post any amendments to our code of conduct, or waivers of its requirements, on our website.
75 unchanged sentences
Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
+Added: C ompensation Recover y Policy
101.INS XBRL Instance Document.
38 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.