Regulatory Alerts2021-08-05
Amendments to Policy Statement to Regulation 51-105 Respecting Issuers Quoted in the U.S. Over-the-Counter Markets
The regulator has amended Policy Statement to Regulation 51-105 to align it with Regulation 52-112 respecting Non-GAAP and Other Financial Measures Disclosure. This update adds a new subsection to the Regulations section explicitly referencing the disclosure requirements for non-GAAP financial measures. The change ensures that issuers quoted in U.S. over-the-counter markets adhere to the specified financial reporting standards.
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