1 unchanged sentence
Insider Trading Arrangements and Policies
−Removed: None of the Company’s directors or officers adopted, modified, or terminated a Rule 10b5-1 trading arrangement or a non-Rule 10b5-1 trading arrangement during the Company’s fiscal quarter ended September 30, 2023, as such terms are defined under item 408(a) of Regulation S-K .
+Added: None of the Company’s directors or officers adopted, modified, or terminated a Rule 10b5-1 trading arrangement or a non-Rule 10b5-1 trading arrangement during the Company’s fiscal quarter ended March 31, 2024, as such terms are defined under item 408(a) of Regulation S-K .
22.1 List of Guarantor Subsidiaries
19 unchanged sentences
101 The following financial information from Rayonier Inc.
−Removed: and Rayonier, L.P.’s Quarterly Report on Form 10-Q for the fiscal quarter ended September 30, 2023, formatted in Inline Extensible Business Reporting Language (“iXBRL”), includes:
−Removed: (i) the Consolidated Statements of Income and Comprehensive Income for the Three and Nine Months Ended September 30, 2023 and 2022 of Rayonier Inc.;
−Removed: (ii) the Consolidated Balance Sheets as of September 30, 2023 and December 31, 2022 of Rayonier Inc.;
−Removed: (iii) the Consolidated Statements of Changes in Shareholders’ Equity for the Nine Months Ended September 30, 2023 and 2022 of Rayonier Inc.;
−Removed: (iv) the Consolidated Statements of Cash Flows for the Nine Months Ended September 30, 2023 and 2022 of Rayonier Inc.;
−Removed: (v) the Consolidated Statements of Income and Comprehensive Income for the Three and Nine Months Ended September 30, 2023 and 2022 of Rayonier, L.P.;
−Removed: (vi) the Consolidated Balance Sheets as of September 30, 2023 and December 31, 2022 of Rayonier, L.P.;
−Removed: (vii) the Consolidated Statements of Changes in Capital for the Nine Months Ended September 30, 2023 and 2022 of Rayonier, L.P.;
−Removed: (viii) the Consolidated Statements of Cash Flows for the Nine Months Ended September 30, 2023 and 2022 of Rayonier, L.P.;
+Added: and Rayonier, L.P.’s Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2024, formatted in Inline Extensible Business Reporting Language (“iXBRL”), includes:
+Added: (i) the Consolidated Statements of Income and Comprehensive Income (Loss) for the Three Months Ended March 31, 2024 and 2023 of Rayonier Inc.;
+Added: (ii) the Consolidated Balance Sheets as of March 31, 2024 and December 31, 2023 of Rayonier Inc.;
+Added: (iii) the Consolidated Statements of Changes in Shareholders’ Equity for the Three Months Ended March 31, 2024 and 2023 of Rayonier Inc.;
+Added: (iv) the Consolidated Statements of Cash Flows for the Three Months Ended March 31, 2024 and 2023 of Rayonier Inc.;
+Added: (v) the Consolidated Statements of Income and Comprehensive Income (Loss) for the Three Months Ended March 31, 2024 and 2023 of Rayonier, L.P.;
+Added: (vi) the Consolidated Balance Sheets as of March 31, 2024 and December 31, 2023 of Rayonier, L.P.;
+Added: (vii) the Consolidated Statements of Changes in Capital for the Three Months Ended March 31, 2024 and 2023 of Rayonier, L.P.;
+Added: (viii) the Consolidated Statements of Cash Flows for the Three Months Ended March 31, 2024 and 2023 of Rayonier, L.P.;
and (ix) the Notes to Consolidated Financial Statements of Rayonier Inc.
1 unchanged sentence
Filed herewith
−Removed: 104 The cover page from the Company’s Quarterly Report on Form 10-Q from the quarter ended September 30, 2023, formatted in Inline XBRL (included as Exhibit 101).
+Added: 104 The cover page from the Company’s Quarterly Report on Form 10-Q from the quarter ended March 31, 2024, formatted in Inline XBRL (included as Exhibit 101).
Filed herewith
2 unchanged sentences
/s/ APRIL TICE
−Removed: Vice President and Chief Accounting Officer
+Added: Senior Vice President and Chief Financial Officer
(Duly Authorized Officer, Principal Accounting Officer)
−Removed: November 3, 2023
RAYONIER, L.P.
1 unchanged sentence
/s/ APRIL TICE
−Removed: Vice President and Chief Accounting Officer
+Added: Senior Vice President and Chief Financial Officer
(Duly Authorized Officer, Principal Accounting Officer)
−Removed: November 3, 2023
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.