Regulatory Alerts2021-12-02
Decision No. 2021-PDG-0065: General Decision Regarding Exemption from Certain Disclosure Obligations under Regulation 52-112 for Non-GAAP Financial Measures and Other Financial Measures
The Autorité des marchés financiers (AMF) issues Decision No. 2021-PDG-0065 to exempt eligible issuers from specific disclosure requirements under Regulation 52-112 for financial measures defined by prudential guidelines. This exemption applies when the measure's composition is determined by AMF or OSFI guidelines and the issuer clearly identifies the applicable guideline near the measure. The decision aims to reduce regulatory burden while ensuring investor protection, effective December 2, 2021.
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