Financial reporting
Maintained by Woodfine Capital Projects Inc.. Each revision is content-addressed by its commit hash.
- Track-B Phase B: add 7 missing schema-topic.yaml required frontmatter fields to 5 disclosure articles (annual/quarterly/financial reporting, filing systems, events-presentations); footnote markers confirmed live via engine references: mechanism, not dead
- docs(entity-naming): Phase 2 — fix BCSC-material fee misattribution and sentence-initial full-legal-name openings across fee/disclosure/disclaimer surfaces (entity-naming-convention.md §§5,7.1,7.2,7.8,10)
- 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.
- docs(corporate): remove 4 empty placeholder tables (governance documents, financial filings, events, press releases) -- operator-directed: no empty tables in any TOPIC/GUIDE/INDEX, replaced with plain prose stating nothing has been adopted/filed/scheduled/issued yet and what will appear once it is, rather than a table shell with a single 'to be added' row (EN+ES)
- docs(disclosure): sweep remaining AIF venture-issuer carve-out corrections across 11 EN+ES article pairs
- style(disclosure): consequence-first leads, batch 1 — continuous-disclosure, disclosure-obligations, financial-reporting, events-presentations, press-releases (EN+ES; facts reordered only, no factual changes)
- Rescope about-financial-reporting.md's NI 51-102/T5013 mechanics to the LP-form vehicles (Spain SOCIMI/Mexico FIBRA report to CNMV/CNBV, not SEDAR+); fix auditors-transfer-agent-registrar.md attributing the registrar/transfer function to 'the general partner' for all 4 vehicles (Spain/Mexico use an Administrator, not a GP) and Computershare stated unqualified for the whole programme when only the Canada vehicle is established; remove 2 dangling references to the archived Property Ledger Technology article
- Reconcile disclosure/ content with the earlier structural rename (the 2026-08-24 commit only captured the file moves, not the content rewrites); archive data-governance.md + fiduciary-data-mandate.md (invented technology-services-agreement specifics with no source trail); fix a real factual error in limited-partnership-structure.md and equity-transfer-model.md (fabricated transfer-refusal grounds, replaced with the sourced 45% financial-institution concentration mechanism); trim unsourced T5013/adjusted-cost-base/at-risk-rules specifics; fix stale topic- prefixed wikilinks and a pre-existing section-ordering error in direct-hold-framework.md
- Merge reports/ + filings/ into disclosure/ category; rename to 'How Disclosure Works' to avoid implying active continuous disclosure or a filings/investor-portal concept; fix stale topic- prefixed wikilinks; move about/contact/disclaimers to root category