Canadian Securities Regulatory Terminology
Linking heal (corporate): first-mention wikilinks on 39 under-linked articles (141 links, index-validated, no red links); EN only, ES pairs follow-up
@@ -18,7 +18,7 @@ paired_with: canadian-securities-terminology.es.md Canadian securities regulation operates through a cooperative framework of provincial regulators coordinated by the Canadian Securities Administrators (CSA). The instruments and terms below are used consistently throughout the corporate knowledge base and reflect the framework applicable to reporting issuers in Canada. framework applicable to [[regulated-reporting-entity|reporting issuers]] in Canada. ## Regulators @@ -38,7 +38,7 @@ capitalisation and is the principal regulator for many larger reporting issuers. ## Filing system **SEDAR+ (System for Electronic Document Analysis and Retrieval Plus)** — The electronic **[[sedar-electronic-filing-standards|SEDAR+]] (System for Electronic Document Analysis and Retrieval Plus)** — The electronic filing and disclosure system operated by the CSA. All continuous disclosure documents (annual and interim financial statements, AIF, MD&A, material change reports, prospectuses, and technical reports) are filed through SEDAR+ and are publicly accessible at no cost on the @@ -71,7 +71,7 @@ issuer's financial condition and results of operations. Filed annually and quart to address liquidity, capital resources, off-balance-sheet arrangements, and material changes in financial position. **Material change report (MCR)** — A Form 51-102F3 filed on SEDAR+ within 10 days of a **[[material-change-reporting|Material change report]] (MCR)** — A Form 51-102F3 filed on SEDAR+ within 10 days of a press release disclosing a material change in the issuer's business, operations, or capital. **Technical report** — A disclosure document required under NI 43-101 Standards of @@ -89,7 +89,7 @@ domestic reporting issuers (other than those in certain exempt categories) must as issued by the International Accounting Standards Board. **NI 52-110 Audit Committees** — Establishes the composition, independence, and mandate requirements for audit committees of reporting issuers. requirements for [[audit-committee-mandate|audit committees]] of reporting issuers. **NI 51-102 Continuous Disclosure Obligations** — The primary ongoing disclosure instrument; establishes the annual and interim filing requirements and the material change reporting