2021-08-05

Added 2026-06-26 · Updated 2026-08-16

Amendments to Policy Statement to Regulation 51-102 respecting Continuous Disclosure Obligations

The securities regulators amended Policy Statement to Regulation 51-102 to update guidance on continuous disclosure obligations. The revision replaces Section 4.2 to explicitly direct reporting issuers to Regulation 52-112 when publishing non-GAAP and other financial measures. This change ensures that issuers adhere to the specific disclosure requirements established in the separate non-GAAP measures regulation.

Canada

Autorite des marches financiers Quebec

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AMENDMENTS TO POLICY STATEMENT TO REGULATION 51-102 RESPECTING CONTINUOUS DISCLOSURE OBLIGATIONS

1. Section 4.2 of Policy Statement to Regulation 51-102 respecting Continuous Disclosure Obligations is replaced with the following: “4.2. Non-GAAP Financial Measures and Other Financial Measures Reporting issuers that intend to publish financial measures that are subject to Regulation 52-112 respecting Non-GAAP and Other Financial Measures Disclosure (insert reference) should refer to the requirements set out in that Regulation.”.