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2023-03-23

Regulation to Amend Regulation 52-112 Respecting Non-GAAP and Other Financial Measures Disclosure

The regulator amends Regulation 52-112 to update the required disclosure platform for non-GAAP financial measures from SEDAR to SEDAR+. This change specifically replaces references to www.sedar.com with www.sedarplus.com in the filing requirements. The amendment generally comes into force on June 9, 2023, with a specific provision for Saskatchewan regarding delayed filing dates.

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Autorite des marches financiers Quebec

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REGULATION TO AMEND REGULATION 52-112 RESPECTING NON-GAAP AND OTHER FINANCIAL MEASURES DISCLOSURE Securities Act (chapter V-1.1, s. 331.1, par. (1), (2) and (34))

  1. Section 5 of Regulation 52-112 respecting Non-GAAP and Other Financial Measures Disclosure (chapter V-1.1, r. 28.1) is amended by replacing “SEDAR at www.sedar.com”, in subparagraph (c) of paragraph (2), by “SEDAR+ at www.sedarplus.com”.
  2. Effective Date (1) This Regulation comes into force on 9 June 2023. (2) In Saskatchewan, despite paragraph (1), if this Regulation is filed with the Registrar of Regulations after 9 June 2023, this Regulation comes into force on the day on which it is filed with the Registrar of Regulations.
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