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Reporting issuers (public companies) are required to provide certain ongoing disclosure under securities legislation. Many of those obligations are set out in National Instrument 51-102 Continuous Disclosure Obligations.
This national instrument harmonizes the continuous disclosure requirements across Canada and imposes various ongoing disclosure obligations on reporting issuers (public companies) such as relating to:
Reporting issuers are also subject to other disclosure obligations, including in relation to:
In addition, certain of the directors, officers and other insiders of a reporting issuer are subject to certain reporting obligations when they buy, sell or otherwise deal in securities of the reporting issuer. See National instrument 55-104 Insider Reporting Requirements and Exemptions.
In order to encourage high-quality financial reporting, the ASC conducts reviews of financial statements and the other ongoing or continuous disclosure, described above, required of public companies of companies headquartered in Alberta.
This is in addition to the review of offering documents, and is aimed at information that companies provide on an ongoing basis.
In their review, ASC staff identify recurring and significant deficiencies and ensure that companies and their professional advisors resolve any issues that arise. As these concerns are communicated to industry, the ASC anticipates that the quality of disclosure will continue to improve.
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Disclosure of key performance indicators in the oil and gas industry
An update on disclosure of key performance indicators in the oil and gas industry
Abandonment and Reclamation Costs
Preliminary Analysis of Technical Revisions in 2004 - NI 51-101F1 Annual Filings