8 unchanged sentences
reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified
−Removed: in the Securities and Exchange Commission’s rules and forms, and (b) such information is accumulated and communicated to our management,
+Added: 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.
1 unchanged sentence
Control Over Financial Reporting
−Removed: The Company adopted
−Removed: Financial Accounting Standards Board Accounting Standards Update 2016-13, “Financial Instruments –
−Removed: Credit Losses (Topic 326):
−Removed: Measurement of Credit Losses on Financial Instruments,”
−Removed: and related updates, as described further in Note 2 Summary of Significant
−Removed: Accounting Policies in Item 1 of this Form 10-Q, effective January 1, 2023.
−Removed: Related to the adoption of these new accounting standards,
−Removed: the Company modified certain internal controls and designed and implemented certain new internal controls over the measurement of the
−Removed: allowance for credit losses on loans and the reserve for unfunded commitments and related disclosures.
−Removed: New internal controls related
−Removed: primarily to the modeling of expected credit losses on loans, including controls over critical data and other inputs and model results.
−Removed: There were no other changes in the Company’s internal control over financial reporting during the three months ended March 31,
−Removed: 2023 that have materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial
+Added: There were no changes
+Added: in the Company’s internal control over financial reporting (as defined in Rule 13a-15(f) under the Exchange Act) during the quarter
+Added: ended June 30, 2023, that have materially affected or are reasonably likely to materially affect the Company’s internal control
+Added: over financial reporting.
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.