Companion Policy 51-102CP Continuous Disclosure Obligations
Part 8 Business Acquisition Reports
Section 8.6

Preparation of Divisional and Carve-out Financial Statements

(1) Interpretations – In this section of this Policy, unless otherwise stated,

(a) a reference to a business” includes a division or some lesser component of another business acquired by a reporting issuer that constitutes a significant acquisition; and

(b) the term “parent” refers to the vendor from whom the reporting issuer purchased a business.

(2) Acquisition of a Division – As discussed in subsection 8.1(4) of this Policy