Securities Law

51-102F1 - Management’s Discussion & Analysis [F - Rescinded]

Published Date: 2007-12-21
Effective Date: 2007-12-31
Rescinded Date: 2008-12-15
Document(s):

Concurrently Published:

Table of Contents

 

Part 1

GENERAL PROVISIONS

 

 

(a)

What is MD&A?

(b)

Date of Information

(c)

Use of “Company”

(d)

Explain Your Analysis

(e)

Focus on Material Information

(f)

What is Material?

 

 

(g)

Venture Issuers Without Significant Revenues

(h)

Reverse Takeover Transactions

(i)

Foreign Accounting Principles

(j)

Resource Issuers

(k)

Numbering and Headings

(l)

Omitting Information

(m)

Defined Terms

(n)

Plain Language

(o)

Available Prior Period Information

 

 

Part 2

CONTENT OF MD&A

 

 

Item 1

Annual MD&A

1.1

Date

1.2

Overall Performance

1.3

Selected Annual Information

1.4

Results of Operations

1.5

Summary of Quarterly Results

1.6

Liquidity

1.7

Capital Resources

1.8

Off-Balance Sheet Arrangements

1.9

Transactions with Related Parties

1.10

Fourth Quarter

1.11

Proposed Transactions

1.12

Critical Accounting Estimates

1.13

Changes in Accounting Policies including Initial Adoption

1.14

Financial Instruments and Other Instruments

1.15

Other MD&A Requirements

 

 

Item 2

Interim MD&A

2.1

Date

2.2

Interim MD&A