Quantitative and Qualitative Disclosures About Market Risk
−Removed: See information appearing under the caption “Liquidity and Capital Resources – Orion Office REIT Inc.” appearing in “Item 7.
+Added: See information appearing under the caption “Liquidity and Capital Resources” appearing in “Item 7.
Management’s Discussion and Analysis of Financial Condition and Results of Operations” in this Annual Report on Form 10-K.
17 unchanged sentences
As of December 31, 2024, the Company had interest rate collar agreements in place on a total notional amount of $60.0 million to hedge against interest rate volatility on the Revolving Facility.
−Removed: See Note 6 – Debt, Net to our consolidated and combined financial statements.
−Removed: As of December 31, 2023, our outstanding derivative agreements had a fair value that resulted in net liabilities of $0.3 million.
−Removed: See Note 7 – Derivatives and Hedging Activities to our consolidated and combined financial statements for further discussion.
+Added: See Note 6 – Debt, Net to our consolidated financial statements.
+Added: As of December 31, 2024, our outstanding derivative agreements had a fair value that resulted in net liabilities of less than $0.1 million.
+Added: See Note 7 – Derivatives and Hedging Activities to our consolidated financial statements for further discussion.
As the information presented above includes only those exposures that existed as of December 31, 2024, it does not consider exposures or positions arising after that date.
4 unchanged sentences
The Company is subject to tenant, geographic and industry concentrations.
+Added: Business” and “Item 2.
Properties” in this Annual Report on Form 10-K.
10 unchanged sentences
Financial Statements and Supplementary Data.
−Removed: The information required by Item 8 is hereby incorporated by reference to our consolidated and combined statements beginning on page F- 1 of this Annual Report on Form 10-K.
+Added: The information required by Item 8 is hereby incorporated by reference to our consolidated financial statements beginning on page F- 1 of this Annual Report on Form 10-K.
Changes in and Disagreements with Accountants on Accounting and Financial Disclosure.
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.