Controls and Procedures
−Removed: As of the period covered by this report,
−Removed: we, including our chief executive officer and chief financial officer, evaluated the effectiveness of the design and operation of our
−Removed: disclosure controls and procedures (as defined in Rule 13a-15(e) under the Exchange Act).
−Removed: Based on our evaluation, our management, including
−Removed: the chief executive officer and chief financial officer, concluded that our disclosure controls and procedures were effective in timely
−Removed: alerting management, including the chief executive officer and chief financial officer, of material information about us required to be
−Removed: included in our periodic SEC filings.
−Removed: However, in evaluating the disclosure controls and procedures, management recognized that any controls
−Removed: and procedures, no matter how well designed and operated, are based upon certain assumptions about the likelihood of future events and
−Removed: can provide only reasonable assurance of achieving the desired control objectives, and management necessarily was required to apply its
−Removed: judgment in evaluating the cost-benefit relationship of possible controls and procedures.
−Removed: There has not been any change in our internal
−Removed: controls over financial reporting (as defined in Rule 13a-15(f) under the Exchange Act) that occurred during the period covered by this
−Removed: report that has materially affected, or is reasonably likely to materially affect, our internal controls over financial reporting.
+Added: As of the period covered by this report, we, including our chief executive officer and chief financial officer, evaluated the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Rule 13a-15(e) under the Exchange Act).
+Added: Based on our evaluation, our management, including the chief executive officer and chief financial officer, concluded that our disclosure controls and procedures were effective in timely alerting management, including the chief executive officer and chief financial officer, of material information about us required to be included in our periodic SEC filings.
+Added: However, in evaluating the disclosure controls and procedures, management recognized that any controls and procedures, no matter how well designed and operated, are based upon certain assumptions about the likelihood of future events and can provide only reasonable assurance of achieving the desired control objectives, and management necessarily was required to apply its judgment in evaluating the cost-benefit relationship of possible controls and procedures.
+Added: There has not been any change in our internal controls over financial reporting (as defined in Rule 13a-15(f) under the Exchange Act) that occurred during the period covered by this report that has materially affected, or is reasonably likely to materially affect, our internal controls over financial reporting.
Other Information
Legal Proceedings
−Removed: Although we may, from time to time,
−Removed: be involved in litigation arising out of our operations in the normal course of business or otherwise, each of WhiteHorse Finance, WhiteHorse
−Removed: Advisers and WhiteHorse Administration is currently not a party to any material legal proceeding.
+Added: Although we may, from time to time, be involved in litigation arising out of our operations in the normal course of business or otherwise, each of WhiteHorse Finance, WhiteHorse Advisers and WhiteHorse Administration is currently not a party to any material legal proceeding.
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.