8 unchanged sentences
However, future declarations of dividends are subject to the final determination of our Board of Directors, in its discretion, based on a number of factors that it deems relevant, including our financial position, results of operations, available cash resources, cash requirements and alternative uses of cash that our Board of Directors may conclude would be in the best interest of our shareholders.
−Removed: Our dividend payments are subject to relevant contractual limitations, including those in our existing credit agreements and to solvency conditions established under the Canada Business Corporations Act (CBCA), the statute under which we are incorporated.
+Added: Our dividend payments are subject to relevant contractual limitations, including those in our existing credit agreements and to solvency conditions established under the CBCA, the statute under which we are incorporated.
We have historically declared dividends in U.S.
24 unchanged sentences
Under the Canada-United States Tax Convention (1980) (the Treaty), U.S.
−Removed: residents who are entitled to all of the benefits of the Treaty are generally subject to a 15% withholding tax.
+Added: residents who are entitled to all the benefits of the Treaty are generally subject to a 15% withholding tax.
Beginning in calendar year 2012, the Canada Revenue Agency has introduced new rules requiring residents of any country with which Canada has a tax treaty to certify that they reside in that country and are eligible to have Canadian non-resident tax withheld on the payment of dividends at the tax treaty rate.
100 unchanged sentences
The selected consolidated statement of income and balance sheet data for each of the five fiscal years indicated below has been derived from our audited Consolidated Financial Statements.
−Removed: Over the last five fiscal years we have acquired a number of companies including, but not limited to Catalyst, Liaison, Hightail, Guidance, Covisint, ECD Business, CCM Business, Recommind, ANX, CEM Business, Daegis, and Actuate.
−Removed: The results of these companies and all of our previously acquired companies have been included herein and have contributed to the growth in our revenues, net income and net income per share and such acquisitions affect period-to-period comparability.
+Added: Over the last five fiscal years we have acquired a number of companies including, but not limited to Carbonite, Liaison, Guidance, ECD Business, CCM Business and CEM Business.
+Added: The results of these companies and all of our other acquired companies have been included herein and have contributed to the growth in our revenues, net income and net income per share and such acquisitions affect period-to-period comparability.
Fiscal Year Ended June 30,
12 unchanged sentences
Balance Sheet Data:
+Added: Total Assets (1)
Total Long-term liabilities (2)
Cash dividends per Common Share
+Added: (1) Effective July 1, 2019, we adopted Accounting Standards Update (ASU) No.
+Added: 2016-02 “Leases (Topic 842)” (Topic 842) using the modified retrospective transition approach.
+Added: In accordance with this adoption method, results for reporting periods as of July 1, 2019 are presented under the new standard, while prior period results continue to be reported under the previous standard.
+Added: (2) Excludes $600 million currently drawn on the Revolver, which we expect to repay within one year.
+Added: Please see note 11 "Long-Term Debt" to the Consolidated Financial Statements included in this Annual Report on Form 10-K for more details.
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.