1 unchanged sentence
Evaluation of Disclosure Controls and Procedures.
−Removed: Disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act are designed to ensure that information required to be disclosed in our reports filed under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms.
+Added: Disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act are designed to ensure that information required to be disclosed in our reports filed under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the U.S.
+Added: Securities and Exchange Commission’s rules and forms.
This information is collected and communicated to management, including our Chief Executive Officer (“CEO”) and Chief Financial Officer (“CFO”), as appropriate, to allow timely decisions regarding required disclosures.
−Removed: During the period ended September 30, 2020, management enhanced existing controls by designing and implementing new controls to remediate the material weakness in internal controls disclosed in our Form 10-Q as of June 30, 2020 over the review of the net book values by long-lived asset group and reporting segment used in the long-lived assets impairment assessment.
−Removed: However, during the three months ended September 30, 2020, there were not a sufficient number of instances of the operation of these controls to conclude that the material weakness in internal control was remediated.
−Removed: Consequently, our CEO and CFO concluded that our disclosure controls and procedures as of the end of the period covered by this quarterly report were not effective.
−Removed: Other than the controls implemented to remediate the material weakness described above, there were no other changes in our internal control over financial reporting that occurred during the three months ended September 30, 2020 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
+Added: Our management, under the supervision and with the participation of our CEO and CFO, evaluated the effectiveness of the design and operation of our disclosure controls and procedures at March 31, 2021.
+Added: Based on that evaluation, our CEO and CFO concluded that our disclosure controls and procedures were effective as of March 31, 2021.
+Added: Our management identified no change in our internal control over financial reporting that occurred during the three months ended March 31, 2021 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.
PART II – Other Information
3 unchanged sentences
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.