What changed in this filing

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Item 4. Controls and Procedures

2023-05-15 compared with 2022-11-14 · 24 added, 12 removed, 3 unchanged (92% of the section changed)

and Procedures

have carried out an evaluation, under the supervision and with the participation of our management, including our President and Chief

Executive Officer (our CEO) and our Executive Vice President and Chief Financial Officer (our CFO), of the effectiveness of our disclosure

controls and procedures (as defined in Rule 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended (the Exchange

Act)) as of the end of the period covered by this report.

Based upon that evaluation, our CEO and CFO concluded that our disclosure controls

and procedures were operating effectively in providing reasonable assurance that (a) the information required to be disclosed by us in

the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified

We have carried out

an evaluation, under the supervision and with the participation of our management, including our President and Chief Executive Officer

(our CEO) and our Executive Vice President and Chief Financial Officer (our CFO), of the effectiveness of our disclosure controls and

procedures (as defined in Rule 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended (the Exchange Act)) as of

the end of the period covered by this report.

Based upon that evaluation, our CEO and CFO concluded that our disclosure controls and

procedures were operating effectively in providing reasonable assurance that (a) the information required to be disclosed by us in the

reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified

in the Securities and Exchange Commission’s rules and forms, and (b) such information is accumulated and communicated to our management,

including our CEO and CFO, as appropriate to allow timely decisions regarding required disclosure.

in Internal Control Over Financial Reporting

were no changes in the Company’s internal control over financial reporting (as defined in Rule 13a-15(f) under the Exchange Act)

during the quarter ended September 30, 2022, that have materially affected or are reasonably likely to materially affect the Company’s

internal control over financial reporting.

II Other Information

Changes in Internal

Control Over Financial Reporting

The Company adopted

Financial Accounting Standards Board Accounting Standards Update 2016-13, “Financial Instruments –

Credit Losses (Topic 326):

Measurement of Credit Losses on Financial Instruments,”

and related updates, as described further in Note 2 Summary of Significant

Accounting Policies in Item 1 of this Form 10-Q, effective January 1, 2023.

Related to the adoption of these new accounting standards,

the Company modified certain internal controls and designed and implemented certain new internal controls over the measurement of the

allowance for credit losses on loans and the reserve for unfunded commitments and related disclosures.

New internal controls related

primarily to the modeling of expected credit losses on loans, including controls over critical data and other inputs and model results.

There were no other changes in the Company’s internal control over financial reporting during the three months ended March 31,

2023 that have materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial

Part II Other Information

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.

What changed 10-Q

Item 4. Controls and Procedures