How Disclosure WorksIndex

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.

Start here: Continuous Disclosure and Wiki Publication

How disclosure works

Plain-language explainers of what continuous disclosure means and how it works.

• Continuous disclosure and wiki publication — 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.
• Continuous 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.
• Regulatory posture — Woodfine Capital Projects Inc.'s disclosure posture ahead of its planned prospectus offering.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.

Company communications

Planned channels for real-time and periodic communications, once in place.

• Press releases and material change reports — 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 and 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.

Vehicle disclosure

One page per Direct-Hold Solution, for what it publishes once it exists.

• Canada — What Professional Centres Canada LP publishes to this page.
• United States — What Professional Centres United States LP will publish to this page, once established.
• Spain — What Professional Centres Spain SOCIMI will publish to this page, once established.
• Mexico — What Professional Centres Mexico FIBRA will publish to this page, once established.

See also

• Four-Jurisdiction Framework