10 unchanged sentences
Internal control over financial reporting includes those policies and procedures that pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of the assets of the Corporation;
−Removed: provide reasonable assurance that the transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles;
+Added: provide reasonable assurance that
+Added: the transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles;
provide a reasonable assurance that receipts and expenditures of the Corporation are only being made in accordance with authorizations of Management and directors of the Corporation;
6 unchanged sentences
The Corporation’s management is responsible for establishing and maintaining adequate internal control over financial reporting, as such term is defined in Exchange Act Rule 13a-15(f).
−Removed: Management, including the Corporation’s Chief Executive Officer and Chief Financial Officer, assessed the Corporation’s system of internal control over financial reporting as of December 31, 2023, in relation to the criteria for effective control over financial reporting as described in “Internal Control – Integrated Framework,” issued by the
−Removed: Committee of Sponsoring Organizations of the Treadway Commission (2013).
+Added: Management, including the Corporation’s Chief Executive Officer and Chief Financial Officer, assessed the Corporation’s system of internal control over financial reporting as of December 31, 2024, in relation to the criteria for effective control over financial reporting as described in “Internal Control – Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (2013).
Based on this assessment, Management concludes that, as of December 31, 2024, the Corporation’s system of internal control over financial reporting is effective.
28 unchanged sentences
Exhibit Number
−Removed: Plan of Merger and Reorganization dated April 26, 2018 by and between Registrant, Bank and Meridian Interim Bank, filed as Exhibit 2.1 to Form 8-K on August 24, 2018 and incorporated herein by reference.
Amended Articles of Incorporation of Registrant, filed as Exhibit 3.1 to Form 10-Q on August 16, 2021 and incorporated herein by reference.
10 unchanged sentences
Meridian Bank 2004 Stock Option Plan, as amended June 15, 2006 and incorporated herein by reference.
+Added: 10.7 Equity Distribution Agreement between Meridian Corporation and D.A.
+Added: Davidson & Co., effective February 20, 2025, filed as Exhibit 10.1 to Form 8-K on February 20, 2025 and incorporated herein by reference.
+Added: 19 Insider Trading Policy
List of Subsidiaries, filed herewith
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.