Annual reporting cycle
docs(corporate): fix fabricated OSC citations -- Professional Centres Canada LP's real governing documents (Offering Prospectus, Sixth/Seventh Amended LPA) name the British Columbia Securities Commission as principal regulator 330 times and never mention the OSC once; wiki cited a non-existent 'OSC Staff Notice 51-721' under three inconsistent titles across 10 files (Electronic Delivery of Documents / Financial Reporting Standards / Forward-Looking Information Disclosure). Replaced with the real harmonized CSA instruments each context actually needs: National Policy 11-201 (electronic delivery) and National Policy 51-201 (forward-looking-statement disclosure standards, already correctly cited elsewhere); added explicit BCSC-as-principal-regulator language where missing (EN+ES, 20 files). Traces to an inconsistency in CLAUDE.md's own house rule text -- flagging to Command separately.
@@ -11,8 +11,6 @@ short_description: "Annual disclosure obligations of a Canadian reporting issuer references: - id: 1 text: "National Instrument 51-102 Continuous Disclosure Obligations. CSA, 2004 (as amended)." - id: 2 text: "OSC Staff Notice 51-721 — Financial Reporting Standards. OSC, 2013." --- A non-venture reporting issuer must file three primary disclosure documents within 90 @@ -81,7 +79,7 @@ analysis that the financial statements alone do not supply. The annual MD&A must The MD&A may be filed as a standalone document or incorporated into an annual report to shareholders, provided the SEDAR+ filing includes a clearly identified MD&A document meeting all Form 51-102F1 requirements.[^2] all Form 51-102F1 requirements.[^1] ## Filing deadlines @@ -92,7 +90,7 @@ or classified as one without an exchange listing) has **120 calendar days** to f annual financial statements and MD&A — the AIF is not part of a venture issuer's mandatory filing set at all, so no venture-issuer AIF deadline applies. All filings are made through SEDAR+ and are publicly accessible upon filing. The OSC and All filings are made through SEDAR+ and are publicly accessible upon filing. The BCSC and other provincial securities regulators conduct annual review programs that assess compliance with the technical requirements of NI 51-102 and the IFRS standards applied.