Regulatory Alerts2022-04-14
Policy Statement to Regulation 51-102 Respecting Continuous Disclosure Obligations
Provincial and territorial regulatory authorities issued this consolidated policy statement to interpret and apply the disclosure requirements of Regulation 51-102 for reporting issuers in Canada. The document provides detailed guidance on definitions, filing obligations, financial statement preparation, and the application of plain language principles to ensure clear investor communication. It also clarifies specific exemptions and procedures for foreign issuers, investment funds, reverse takeovers, and the delivery of financial reports to security holders.
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