(a) the operating statement must include at least the following line items:
(i) gross sales;
(iii) production costs;
(iv) operating income;
(b) the line items in the operating statement must be prepared using accounting policies that
(i) are permitted by one of:
(A) Canadian GAAP applicable to publicly accountable enterprises;
(ii) would apply to those line items if those line items were presented as part of a complete set of financial statements, and
(c) the operating statement must
(i) include the following statement:
This operating statement is prepared in accordance with the financial reporting framework specified in section 3.17 of National Instrument 52-107 Acceptable Accounting Principles and Auditing Standards for an operating statement.
(ii) describe the accounting policies used to prepare the operating statement.