9 unchanged sentences
executive officer and chief financial officer (HCIC’s “Certifying Officers”), the effectiveness of HCIC’s disclosure
−Removed: controls and procedures as of March 31, 2026, pursuant to Rule 13a-15(b) under the Exchange Act.
+Added: controls and procedures as of June 30, 2026, pursuant to Rule 13a-15(b) under the Exchange Act.
Based upon that evaluation, HCIC’s
−Removed: Certifying Officers concluded that, as of March 31, 2026, HCIC’s disclosure controls and procedures were effective.
+Added: Certifying Officers concluded that, as of June 30, 2026, HCIC’s disclosure controls and procedures were effective.
does not expect that its disclosure controls and procedures will prevent all errors and all instances of fraud.
−Removed: Disclosure controls
−Removed: and procedures, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives
−Removed: of the disclosure controls and procedures are met.
−Removed: Further, the design of disclosure controls and procedures must reflect the fact
−Removed: that there are resource constraints, and the benefits must be considered relative to their costs.
−Removed: Because of the inherent
−Removed: limitations in all disclosure controls and procedures, no evaluation of disclosure controls and procedures can provide absolute
−Removed: assurance that HCIC has detected all of HCIC’s control deficiencies and instances of fraud, if any.
−Removed: The design of disclosure
−Removed: controls and procedures also is based partly on certain assumptions about the likelihood of future events, and there can be no
−Removed: assurance that any design will succeed in achieving its stated goals under all potential future conditions.
+Added: Disclosure controls and
+Added: procedures, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the
+Added: disclosure controls and procedures are met.
+Added: Further, the design of disclosure controls and procedures must reflect the fact that there
+Added: are resource constraints, and the benefits must be considered relative to their costs.
+Added: Because of the inherent limitations in all disclosure
+Added: controls and procedures, no evaluation of disclosure controls and procedures can provide absolute assurance that HCIC has detected all
+Added: of HCIC’s control deficiencies and instances of fraud, if any.
+Added: The design of disclosure controls and procedures also is based partly
+Added: on certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving
+Added: its stated goals under all potential future conditions.
in Internal Control over Financial Reporting
7 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.