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Woodfine Corporate

The corporate record for Woodfine Capital Projects Inc., developer and promoter of direct-hold commercial real estate. Articles explain the company, its investment vehicles, the financial model, governance, and risk, in plain language. Forward-looking statements carry planned, intended, or target language throughout.

Woodfine Capital Projects

Financial reporting

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c21c6bf9 · Woodfine Capital Projects Inc. ·

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

View the full record as of this revision →

@@ -68,11 +68,15 @@ that occurred during the quarter.

## Direct-hold solution reporting

Each [[direct-hold-solutions-structural-comparison|direct-hold solution]] that has completed a prospectus offering is a distinct reporting
issuer with its own obligations under NI 51-102; WCP intends to become a reporting issuer
upon effectiveness of its planned prospectus offering. Each direct-hold solution files its
This section describes NI 51-102 reporting as it applies to the Canada and United States
[[direct-hold-solutions-structural-comparison|direct-hold solutions]], which are structured as limited partnerships. A limited-partnership-form
direct-hold solution that has completed a prospectus offering is a distinct reporting issuer
with its own obligations under NI 51-102; WCP intends to become a reporting issuer upon
effectiveness of its planned prospectus offering. Each LP-form direct-hold solution files its
own audited annual financial statements, annual information form, and MD&A as a standalone
issuer; these are not consolidated into WCP's financial statements.
issuer; these are not consolidated into WCP's financial statements. The Spain SOCIMI and
Mexico FIBRA report to their own jurisdictions' regulators — the CNMV and CNBV respectively —
under those regulators' own disclosure regimes, not NI 51-102 or SEDAR+.

WCP applies the investment entity accounting treatment under the IFRS 10.31–33 consolidation
exception (IFRS 10.27 sets out the investment-entity definition criteria that qualify an
@@ -83,9 +87,9 @@ is disclosed in WCP's own financial statements in accordance with IFRS 12.19A–
disclosure of the financial information of unconsolidated investment entity investees.

Each direct-hold solution therefore maintains two disclosure streams: its own standalone filings
as a reporting issuer, and a fair-value line in WCP's statements as an investee of an investment
entity. T5013 partnership information slips are issued to limited partnership unitholders of
each direct-hold solution for the applicable fiscal year.
under its own jurisdiction's regime, and a fair-value line in WCP's statements as an investee
of an investment entity. For the LP-form vehicles, T5013 partnership information slips are
issued to limited partnership unitholders for the applicable fiscal year.

## SEDAR+ filing and accessibility
Important Information

Important Information

Securities offering. Woodfine Capital Projects Inc. ("Woodfine") sponsors real-property direct-hold solutions. Interests in those solutions are offered only to investors who qualify under an applicable prospectus exemption — including the accredited-investor exemption under National Instrument 45-106 — Prospectus Exemptions, and equivalent exemptions in other applicable jurisdictions. Content on this wiki is provided for general informational purposes only and does not constitute an offer to sell, or a solicitation of an offer to buy, any security. Any offering is made exclusively by means of the applicable Private Placement Memorandum, which prospective investors should review, together with their own professional advisors, before investing.

Scope. This wiki describes Woodfine's research methodology, geographic data platform, and related activities at a high level and is qualified in its entirety by the applicable Private Placement Memorandum and the governing documents of the relevant issuer.

Risk. Investment in real-property direct-hold solutions involves significant risk, including possible loss of capital. Past performance is not indicative of future results. References to structural features such as advisory fees, transferability, and net asset value methodology describe the contractual terms of the direct-hold solutions and are not representations as to investment outcomes or returns.

Forward-looking statements. Statements that are not historical facts may constitute forward-looking information within the meaning of applicable Canadian securities laws. Such statements are subject to known and unknown risks, uncertainties and assumptions, and actual results may differ materially. Woodfine undertakes no obligation to update such statements except as required by law.

Registration. Registrable activities of Woodfine and its affiliates are conducted, where required, under the applicable registration categories prescribed by the British Columbia Securities Commission and other Canadian securities regulators. Specific registration details are available on request.

Jurisdiction. Woodfine Capital Projects Inc. is organized in British Columbia, Canada. References to the Sovereign Data Foundation on this wiki describe a planned or intended initiative only, not a current equity holder or active governance body.

Trademarks. The full trademark notice appears in the footer of every page on this site.

Content licence. The text of this wiki is licensed under Creative Commons Attribution-NoDerivatives 4.0 International (CC BY-ND 4.0). Readers may quote this content verbatim, with attribution to Woodfine Capital Projects Inc. Readers may not alter, transform, or redistribute a modified version of this content.

Changes to this notice. Woodfine may update this notice from time to time; the version posted on this page governs.

Not a filing system. This wiki is not a securities filing system, an electronic disclosure repository, or a substitute for SEDAR+ or any other regulatory filing system. Formal securities filings are made through the applicable regulatory filing system, not through this wiki.

Full disclaimer. This notice supplements, and does not replace, the full Disclaimers article. In the event of any conflict, the full Disclaimers article governs.

Read the full disclaimer →