What changed 10-Q

Item 4. Controls and Procedures

2023-08-10 compared with 2023-05-12 · 0 added, 4 removed, 8 unchanged (33% of the section changed)

3 unchanged sentences

and (2) that they are alerted in a timely manner about material information relating to the Company required to be filed in its periodic Securities and Exchange Commission filings.

Effective January 1, 2023, the Company adopted CECL.

The Company designed new controls and modified existing controls as part of this adoption.

These additional controls over financial reporting included controls over model governance, assumptions, and expanded controls over loan level data.

There were no other changes in the Company's internal control over financial reporting (as defined in Rule 13a ‐15(f)) during the quarter ended March 31, 2023 that materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting.

PART II — OTHER INFORMATION

3 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.