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capital markets rules on demand

  • Financial Statements and MD&A
  • Non-GAAP Financial Measures
  • Climate Disclosure
  • Insider Reporting, Early Warning, and Takeover Bid Exemptions
  • Investment Funds
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NI 52-112 Non-GAAP and Other Financial Measures Disclosure

Companion Policy to NI 52-112

Staff Notice 52-306 Non-GAAP Measures

Lexata note: Staff Notice 52-306 was replaced by National Instrument 52-112 and its Companion Policy as of August 25, 2021. There are exceptions for annual materials filed in respect of 2020. For transition details, see Part 5 of the new rule.

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