Reports and Disclosure
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
@@ -1,26 +1,67 @@ --- schema: foundry-doc-v1 title: "Reports — Woodfine Capital Projects" slug: reports-index category: reports title: "How Disclosure Works" slug: disclosure-index category: disclosure type: topic content_type: topic quality: complete short_description: "The parent company's paper trail: annual and quarterly financial statements, management's discussion, filings, press releases, and events — plus a plain guide to how public reporting works." short_description: "What disclosure means for Woodfine and each Direct-Hold Solution, explained in plain language — plus a page per entity for whatever it publishes once it exists and begins disclosing." index_type: thematic index_scope: disclosure status: active bcsc_class: public-disclosure-safe language_protocol: PROSE-TOPIC last_edited: 2026-07-03 last_edited: 2026-08-24 editor: woodfine-editorial paired_with: _index.es.md --- Reports — Woodfine Capital Projects is the parent company's paper trail: annual and quarterly financial statements, management's discussion, regulatory filings, press releases, and investor events. The category opens with a plain-language "about" band explaining how public reporting works — the annual cycle, quarterly reporting, filing systems, material change and insider reporting, and how valuations are performed — before the document indexes themselves. How Disclosure Works explains what continuous disclosure means for a reporting issuer, in plain language, and gathers what each entity has published, or will publish once it exists. Each Direct-Hold Solution keeps its own reports shelf, listed separately, following the same layout as this one: financial statements, management's discussion, filings, valuations and appraisals, and distribution records. <!-- START-HERE-HIGHLIGHT: engine reads this block to render the single "start here" card (reuses the existing cluster-card--start-here component). Do not add more than one. --> **Start here:** [[about-continuous-disclosure|Continuous Disclosure and Wiki Publication]] <!-- END-START-HERE-HIGHLIGHT --> ## How disclosure works Plain-language explainers of what continuous disclosure means and how it works. <!-- AUTO-GENERATED MEMBERSHIP: DO NOT EDIT BELOW — regenerate from index_group: how-disclosure-works --> - [[about-continuous-disclosure]] — NI 51-102 reporting requirements applicable to Woodfine Capital Projects Inc., including annual information form, MD&A, material change reports, and OSC SN 51-721 electronic filing. - [[about-disclosure-obligations]] — 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. - [[about-regulatory-posture]] — Woodfine Capital Projects Inc.'s disclosure posture ahead of its planned prospectus offering. - [[about-annual-reporting-cycle]] — Annual disclosure obligations of a Canadian reporting issuer: audited IFRS financial statements, Annual Information Form, and MD&A due within 90 days of fiscal year-end. - [[about-quarterly-reporting]] — Interim reporting under NI 51-102: condensed IAS 34 financial statements and quarterly MD&A due within 45 days of each of the first three fiscal quarter-ends. - [[about-financial-reporting]] — Periodic financial disclosures Woodfine Capital Projects Inc. intends to file as a reporting issuer under NI 51-102 upon effectiveness of its planned prospectus offering. - [[about-material-change-reporting]] — The mechanics of material change reporting under NI 51-102 Part 7: what constitutes a material change, the two-step press release plus MCR filing process, and the standard for timely disclosure. - [[about-insider-reporting]] — The mechanics of insider reporting under National Instrument 55-104: who qualifies as a reporting insider, what transactions trigger a filing obligation, the SEDI electronic filing system, and the ten- and five-day windows within which initial and subsequent reports must be filed. - [[about-filing-systems]] — Filing platform operated by the CSA for public dissemination of continuous disclosure documents, covering document categories, XBRL format rules, and NI 52-109 certification. <!-- END AUTO-GENERATED --> ## Company communications Planned channels for real-time and periodic communications, once in place. <!-- AUTO-GENERATED MEMBERSHIP: DO NOT EDIT BELOW — regenerate from index_group: company-communications --> - [[press-releases]] — Planned real-time disclosure channel for material changes: immediate press release, Form 51-102F3 filing on SEDAR+ within ten days, and forward-looking statement standards. - [[events-presentations]] — Planned record of shareholder meetings, investor presentations, and industry conference appearances, with archived materials and advance notice of forthcoming events once this program is in place. <!-- END AUTO-GENERATED --> ## Vehicle disclosure One page per Direct-Hold Solution, for what it publishes once it exists. <!-- AUTO-GENERATED MEMBERSHIP: DO NOT EDIT BELOW — regenerate from index_group: vehicle-disclosure --> - [[canada-disclosure|Canada]] — What Professional Centres Canada LP publishes to this page. - [[united-states-disclosure|United States]] — What Professional Centres United States LP will publish to this page, once established. - [[spain-disclosure|Spain]] — What Professional Centres Spain SOCIMI will publish to this page, once established. - [[mexico-disclosure|Mexico]] — What Professional Centres Mexico FIBRA will publish to this page, once established. <!-- END AUTO-GENERATED --> ## See also - [[four-jurisdiction-framework|Four-Jurisdiction Framework]]