financial statements

Lexata note: the term “financial statements” is defined in several instruments as follows: “financial statements” includes interim financial reports;

The above definition appears, either directly or by cross-reference, in

• NI 41-101;
• NI 52-107;
• NI 51-102;
• NI 52-109; and
• NI 81-106.

In s. 1(1) of the OBCA, “financial statement” is defined as follows:

“financial statement” means a financial statement referred to in section 154;