51-102F1 - Amendment Instrument for Form 51-102F1 Management's Discussion & Analysis of National Instrument 51-102 Continuous Disclosure Obligations [F Amendment Proposed - Lapsed]
- BCN 2008/22 - Second Request for Comments Proposed Repeal and Replacement of Multilateral Instrument 52-109 Certification of Disclosure in Issuers' Annual and Interim Filings [BCN - Lapsed]
1. This Instrument amends Form 51-102F1 Management's Discussion & Analysis.
2. Item 1.15 is amended by striking out the following instruction:
Your company may also be required to provide additional disclosure in its MD&A as set out in Form 52-109F1 Certification of Annual Filings and Form 52-109F2 Certification of Interim Filings."
3. Item 1.15 is amended by adding the following paragraph after paragraph 1.15(b):
"(c) Except for an issuer that files certificates on Form 52-109FV1 Certification of Annual Filings Venture Issuer Basic Certificate and Form 52-109FV2 Certification of Interim Filings Venture Issuer Basic Certificate, your MD&A must also provide the information required in the following sections of National Instrument 52-109 Certification of Disclosure in Issuers' Annual and Interim Filings and the following paragraphs of Form 52-109F1 Certification of Annual Filings - Full Certificate, if applicable:
(i) Section 3.2 of NI 52-109 and paragraph 5.2 of Form 52-109F1 - MD&A disclosure of material weakness;
(ii) Section 3.3 of NI 52-109 and paragraph 5.3 of Form 52-109F1 - Limitations on scope of design;
(iii) Paragraph 6 of Form 52-109F1 - Evaluation; and
(iv) Paragraph 7 of Form 52-109F1 - Reporting changes in ICFR;"
4. This amendment comes into force December 15, 2008.