2021-05-20

Added 2026-06-26 · Updated 2026-08-16

Draft Amendments to National Policy 51-201, Disclosure Standards

The Canadian securities regulators issued amendments to National Policy 51-201 to update disclosure standards for issuers. The policy title is formally changed to Policy Statement 51-201 Respecting Disclosure Standards to align with current naming conventions. Additionally, Section 6.4 is amended to replace the term interim financial statements with interim financial reports and to delete footnote 40.

Canada

Autorite des marches financiers Quebec

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AMENDMENTS TO NATIONAL POLICY 51-201: DISCLOSURE STANDARDS

1. The title of National Policy 51-201: Disclosure Standards is replaced with the following: “POLICY STATEMENT 51-201 RESPECTING DISCLOSURE STANDARDS”.
2. Section 6.4 of the National Policy is amended: (1) by replacing, wherever they appear in footnote 38 of the second bullet of paragraph (1), the words “interim financial statements” with the words “interim financial reports”; (2) by deleting, in paragraph (2), footnote 40.