Regulatory Alerts2020-11-18
Policy Statement to Regulation 51-102 Respecting Continuous Disclosure Obligations
Canadian provincial and territorial securities regulatory authorities issued this policy statement to interpret and apply the provisions of Regulation 51-102 regarding continuous disclosure obligations for reporting issuers. The document clarifies definitions, filing requirements, and accounting standards while addressing specific scenarios such as foreign issuers, investment funds, reverse takeovers, and material deficiencies. It further details obligations related to financial statements, audit committees, and the delivery of documents to security holders.
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