Taking too long? Close loading screen.
Companion Policy 51-102CP Continuous Disclosure Obligations
Part 11 Additional Disclosure Requirements
Section 11.2

Re-filing Documents or Re-stating Financial Information

If a reporting issuer decides to re-file a document, or re-state financial information for comparative periods in financial statements for reasons other than retroactive application of a change in an accounting standard or policy or a new accounting standard, and the re-filed or re-stated information is likely to differ materially from the information originally filed, the issuer should disclose in the news release required by section 11.5 of the Instrument when it makes that decision (a) the facts underlying the changes, (b) the general impact of the changes on previously filed information, and (c) the steps the issuer would take before filing an amended document, or filing re-stated financial information, if the issuer is not filing amended information immediately.