National Instrument 52-107 Acceptable Accounting Principles and Auditing Standards
Part 1 Definitions and Interpretation
Section 1.1 Definitions

acquisition statements

In this Instrument:…

“acquisition statements” means financial statements of an acquired business or a business to be acquired, or an operating statement for an oil and gas property that is an acquired business or a business to be acquired, that are

(a) required to be filed under National Instrument 51-102 Continuous Disclosure Obligations,

(b) included in a prospectus pursuant to Item 35 of Form 41-101F1 Information Required in a Prospectus,

(c) required to be included in a prospectus under National Instrument 44-101 Short Form Prospectus Distributions, or

(d) included in an offering memorandum required under National Instrument 45- 106 Prospectus Exemptions;