A reporting issuer that discloses material forward-looking information must include disclosure that
(a) identifies forward-looking information as such;
(b) cautions users of forward-looking information that actual results may vary from the forward-looking information and identifies material risk factors that could cause actual results to differ materially from the forward-looking information;
(c) states the material factors or assumptions used to develop forward-looking information; and
(d) describes the reporting issuer’s policy for updating forward-looking information if it includes procedures in addition to those described in subsection 5.8(2).