(1) A reporting issuer must not disclose FOFI or a financial outlook unless the FOFI or financial outlook is based on assumptions that are reasonable in the circumstances.
(2) FOFI or a financial outlook that is based on assumptions that are reasonable in the circumstances must, without limitation,
(a) be limited to a period for which the information in the FOFI or financial outlook can be reasonably estimated; and
(b) use the accounting policies the reporting issuer expects to use to prepare its historical financial statements for the period covered by the FOFI or the financial outlook.