Continuous disclosure obligations
docs(disclosure): sweep remaining AIF venture-issuer carve-out corrections across 11 EN+ES article pairs
@@ -7,11 +7,11 @@ index_group: how-disclosure-works type: topic content_type: topic quality: complete short_description: "The ongoing disclosure obligations of a reporting issuer under NI 51-102: annual financial statements, annual information form, interim statements, MD&A, and material change reports." short_description: "The ongoing disclosure obligations of a reporting issuer under NI 51-102: annual financial statements, an annual information form for non-venture issuers, interim statements, MD&A, and material change reports." status: active bcsc_class: public-disclosure-safe language_protocol: PROSE-TOPIC last_edited: 2026-07-11 last_edited: 2026-08-24 editor: woodfine-editorial paired_with: about-disclosure-obligations.es.md --- @@ -37,9 +37,9 @@ sent to all registered securityholders who have requested copies. **Annual information form (AIF)** — A disclosure document under NI 51-102 Part 6 that provides a detailed description of the issuer: its business and operations, risk factors, capital structure, directors and officers, legal proceedings, and material contracts. The AIF is analogous to the United States Form 10-K. Not all reporting issuers are required to file an AIF; the requirement applies based on market capitalisation and reporting currency thresholds. AIF is analogous to the United States Form 10-K. Filing an AIF is mandatory only for a non-venture issuer; a venture issuer is not required to file one, though it may do so voluntarily — for example, to become AIF-eligible for short-form prospectus purposes. **Annual management's discussion and analysis (Annual MD&A)** — Management's narrative analysis of the issuer's financial condition and results of operations for the annual period,