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National Instrument 51-102 Continuous Disclosure Obligations - for financial years beginning on or after January 1, 2011 (unofficial consolidation)

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Summary

This document is one of two versions of unofficial consolidations of National Instrument 51-102 Continuous Disclosure Obligations and its companion policy prepared as of October 31, 2011. This version generally applies to financial years beginning on or after January 1, 2011, as described more fully below. The document reflects amendments relating to the changeover to International Financial Reporting Standards in Canada that were included in an amendment instrument published in the December 10, 2010 Ontario Securities Commission Bulletin. It applies in relation to documents required to be prepared, filed, delivered or sent under the Instrument for periods relating to financial years beginning on or after January 1, 2011, other than for periods to which section 77 of the amendment instrument applies.

Thumbnail image for This document is one of two versions of unofficial consolidations of National Instrument 51-102 Continuous Disclosure Obligations and its companion policy prepared as of October 31, 2011. This version generally applies to financial years beginning on or after January 1, 2011, as described more fully below. The document reflects amendments relating to the changeover to International Financial Reporting Standards in Canada that were included in an amendment instrument published in the December 10, 2010 Ontario Securities Commission Bulletin. It applies in relation to documents required to be prepared, filed, delivered or sent under the Instrument for periods relating to financial years beginning on or after January 1, 2011, other than for periods to which section 77 of the amendment instrument applies.
Issuer

Canada

Year

2011

Region

North America

Issuer (type)

Ontario Securities Commission (Financial Regulator)

Policy Type

Disclosure

Geographical scope

National

Mandatory or voluntary

Mandatory


Main industries targeted
  • Finance & Insurance
  • Professional, Scientific, & Technical Services
  • Mining, Quarrying, Oil & Gas Extraction
  • Information
Restrictiveness

Low

Sustainable Development Goals (SDGs)
  • SDG 8: Decent Work and Economic Growth
  • SDG 10: Reduced Inequality

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