CONTROLS AND PROCEDURES
−Removed: Evaluation of Disclosure Controls
−Removed: and Procedures
+Added: of Disclosure Controls and Procedures
Chief Executive Officer (our principal executive officer) and Chief Financial Officer (our
−Removed: principal financial officer and principal accounting officer) have concluded based on their evaluation as of September 30, 2023, that
−Removed: our “disclosure controls and procedures” (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of
+Added: principal financial officer and principal accounting officer) have concluded based on their evaluation as of December 31, 2023, that our
+Added: “disclosure controls and procedures” (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934,
as amended (“Exchange Act”)) are not effective due to a material weakness.
17 unchanged sentences
A material weakness was discovered relating to the valuation and disclosure of level 3 investments during
−Removed: fiscal 2023 and as of September 30, 2023, we are continuing to remediate this weakness.
−Removed: While we have no additional level 3 investments
−Removed: and believe that our fair value assessment and disclosures at September 30, 2023, are appropriate, we are continuing to monitor our internal
+Added: fiscal 2023 as well as level 2 investments for the three months ended December 31, 2023.
+Added: We are continuing to remediate this weakness.
+Added: While we no longer hold any level 3 investments, all of the investments in our portfolio continue to be considered level 2 investments
+Added: because they are either thinly traded, or we own a substantial percentage of total outstanding shares.
+Added: While we believe that our fair
+Added: value assessment and disclosures at December 31, 2023, are appropriate, we are continuing to monitor our internal controls.
Control over Financial Reporting
−Removed: the three months ended September 30, 2023, there were no changes in our internal controls over financial reporting (as defined in Rule
+Added: the three months ended December 31, 2023, there were no changes in our internal controls over financial reporting (as defined in Rule
13a-15(f) and 15d-15(f) under the Exchange Act) that have materially affected, or are reasonably likely to materially
11 unchanged sentences
the degree of compliance with the policies or procedures may deteriorate.
−Removed: OTHER INFORMATION
+Added: II — OTHER INFORMATION
LEGAL PROCEEDINGS
1 unchanged sentence
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.