10 unchanged sentences
them to make timely decisions regarding our required disclosures.
−Removed: Management has evaluated the effectiveness
−Removed: of our disclosure controls and procedures (as defined in Rule 13a-15(e) of the Exchange Act as of June 30, 2016.
−Removed: on this evaluation, the Chief Executive Officer, Executive Vice President, and the Vice President/Treasurer, acting as principal
−Removed: financial officer, concluded that the Company’s disclosure controls and procedures, including the accumulation and communication
−Removed: of disclosures to the Company’s Chief Executive Officer, Executive Vice President, and Vice President/Treasurer, as
−Removed: appropriate to allow timely decisions regarding required disclosure, were not effective as of this date to provide reasonable
+Added: has evaluated the effectiveness of our disclosure controls and procedures (as defined in Rule 13a-15(e) of the Exchange
+Added: Act as of September 30, 2016.
+Added: Based on this evaluation, the Chief Executive Officer, Executive Vice President, and the Vice President/Treasurer,
+Added: acting as principal financial officer, concluded that the Company’s disclosure controls and procedures, including the accumulation
+Added: and communication of disclosures to the Company’s Chief Executive Officer, Executive Vice President, and Vice President/Treasurer,
+Added: as appropriate to allow timely decisions regarding required disclosure, were not effective as of this date to provide reasonable
assurance that information required to be disclosed by the Company in the reports filed or submitted under the Exchange Act is
11 unchanged sentences
Our internal control over financial reporting is a process designed to provide reasonable assurance
−Removed: regarding the reliability of financial reporting and the preparatio n
−Removed: of financial statements for external purposes.
+Added: regarding the reliability of financial reporting and the preparation of financial statements for external purposes.
of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements.
13 unchanged sentences
President/Treasurer, acting as principal financial officer, evaluated the effectiveness of the Company’s internal control
−Removed: over financial reporting as of June 30, 2016.
+Added: over financial reporting as of September 30, 2016.
In making this assessment, management used the criteria set forth by the Committee
2 unchanged sentences
Consistent with its review for the year ending March 31, 2016, when management identified a material weakness in the internal
−Removed: control over financial reporting, management concluded that, as of June 30, 2016, the Company’s internal control over financial
−Removed: reporting was not comprehensive.
+Added: control over financial reporting, management concluded that, as of September 30, 2016, the Company’s internal control over
+Added: financial reporting was not comprehensive.
material weakness was evidenced through the Company’s year-end closing process, which did not adequately ensure that all
2 unchanged sentences
Based on this evaluation, our management, with the participation of the Chief Executive
−Removed: Officer, Executive Vice President and Principal Financial Officer, in this case, our Vice President/Controller, concluded, as
−Removed: of March 31, 2016, our internal control over financial reporting was not effective.
−Removed: Management acknowledges that as a smaller
−Removed: reporting entity, it is difficult to have adequate accounting staff to perform appropriate additional reviews of the financial
+Added: Officer, Executive Vice President and Principal Financial Officer, in this case, our Vice President, concluded, as of March 31,
+Added: 2016, our internal control over financial reporting was not effective.
+Added: Management acknowledges that as a smaller reporting entity,
+Added: it is difficult to have adequate accounting staff to perform appropriate additional reviews of the financial statements.
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.