2 unchanged sentences
With the participation of the President and Chief Executive Officer (the principal executive officer) and the Senior Vice President and Chief Financial
−Removed: Officer (the principal financial officer) of Ohio Valley, Ohio Valley’s management has evaluated the effectiveness of Ohio Valley’s disclosure controls and procedures (as defined in Rule 13a-15(e) under the Exchange Act) as of June 30, 2024.
−Removed: controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by Ohio Valley in the reports that it files or submits under the Exchange Act is accumulated and communicated to
−Removed: Ohio Valley’s management, including its principal executive officer and principal financial officer, as appropriate to allow timely decisions regarding required disclosure.
−Removed: Based on that evaluation, Ohio Valley’s Chief Executive Officer and Senior Vice
−Removed: President and Chief Financial Officer have concluded that Ohio Valley’s disclosure controls and procedures were effective as of June 30, 2024 to ensure that information required to be disclosed by Ohio Valley in the reports that it files or submits
−Removed: under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms.
+Added: Officer (the principal financial officer) of Ohio Valley, Ohio Valley’s management has evaluated the effectiveness of Ohio Valley’s disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) as of September
+Added: Based on that evaluation, Ohio Valley’s Chief Executive Officer and Senior Vice President and Chief Financial Officer have concluded that Ohio Valley’s disclosure controls and procedures were effective as of September 30, 2024.
Changes in Internal Control over Financial Reporting
There was no change in Ohio Valley’s internal control over financial reporting (as defined in Rule 13a‑15(f) under the Exchange Act) that occurred during
−Removed: Ohio Valley’s fiscal quarter ended June 30, 2024, that has materially affected, or is reasonably likely to materially affect, Ohio Valley’s internal control over financial reporting.
+Added: Ohio Valley’s fiscal quarter ended September 30, 2024, that has materially affected, or is reasonably likely to materially affect, Ohio Valley’s internal control over financial reporting.
PART II - OTHER INFORMATION
LEGAL PROCEEDINGS
−Removed: From time to time, the Company may be involved in various claims and legal actions in the ordinary course of business.
−Removed: The Company is not currently involved
−Removed: in any material legal proceedings outside the ordinary course of the Company’s business.
+Added: The Company is involved in various claims and legal actions, as both plaintiff and defendant, arising in the ordinary course of business.
+Added: The Company does
+Added: not believe that any such proceedings, individually and in the aggregate, will have a material adverse effect on its business, financial position, results of operation or cash flows.
There are no material changes from the risk factors set forth under Part I, Item 1A, “Risk Factors” in the 2023 Form 10-K.
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.