9 unchanged sentences
Foreign Currency Risk
−Removed: The functional currency of our Eddi’s Wholesale Garden Supplies, Ltd.
−Removed: (“Eddi’s”) and SunBlaster ULC (“SunBlaster”) operations is the Canadian dollar (“CAD”) and the functional currency for Eltac XXI SLU.
+Added: The functional currencies of our foreign subsidiary operations are predominantly in the Canadian dollar (“CAD”) and the Euro.
For the purposes of presenting these consolidated financial statements, the assets and liabilities of subsidiaries with CAD or Euro functional currencies are translated into USD using exchange rates prevailing at the end of each reporting period.
Income and expense items are translated at the average rate prevailing during the period with exchange differences impacting other comprehensive income (loss) in equity.
−Removed: Currently, a portion of our inventory purchases for Eddi’s and Sunblaster is in USD.
−Removed: However, Eddi’s sales will primarily be in CAD while Sunblaster sales will be in both USD and CAD.
−Removed: Additionally, Eddi’s and Sunblaster settle their operating expenses in CAD.
Therefore, our results of operations and cash flows are subject to fluctuations due to changes in foreign currency exchange rates, principally the CAD.
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.