National Instrument 52-109 Certification of Disclosure in Issuers' Annual and Interim Filings
Part 1 Definitions and Application
Section 1.1 Definitions

proportionately consolidated entity

In this Instrument, “proportionately consolidated entity” means an entity in which an issuer has an interest that is accounted for by combining, on a line-by-line basis, the issuer’s pro rata share of each of the assets, liabilities, revenue and expenses of the entity with similar items in the issuer’s financial statements;