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Companion Policy to NI 52-112 Non-GAAP and Other Financial Measures Disclosure


An “entity” may include, but is not limited to:

  • An issuer, meaning a person or company that has outstanding securities, is issuing securities, or proposes to issue securities;
  • An affiliate or a subsidiary of an issuer;
  • A company, such as a corporation, incorporated association, incorporated syndicate or other incorporated organization;
  • A person, such as a partnership, unincorporated association, unincorporated syndicate, unincorporated organization or a trust;
  • A group of assets of an issuer for which financial statements are prepared, whether or not the asset or group of assets are held in a legal entity; or
  • Two or more issuers or portions of an issuer that are not all linked by a parent-subsidiary relationship, typically referred to as a “combined entity”.

An entity is not necessarily a legal person or company.