Regulatory Alerts2021-05-20
Amendments to Policy Statement 51-102 respecting Continuous Disclosure Obligations
The Canadian Securities Administrators have amended Policy Statement 51-102 to update references to other regulations, introduce innovative disclosure approaches, and clarify filing deadlines and delivery requirements for annual and interim disclosure statements. The revisions establish new guidance on readability measures, restatement procedures, and specific disclosure obligations for investment entities and those changing their business models. Additionally, the amendments replace Appendix A with detailed examples of filing requirements for changes in financial year ends and update terminology to align with recent regulatory changes.
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