81-106 - Investment Fund Continuous Disclosure [NI Blackline Amendment Proposed Lapsed]

Concurrently Published:

• BCN 2007/22 - Request for Comment Proposed Amendments to National Instrument 81-106 Investment Fund Continuous Disclosure, Form 81-106F1 and Companion Policy 81-106CP Investment Fund Continuous Disclosure and Related Amendments [BCN - Lapsed]

1.1       Definitions

1.2       Application

1.3       Interpretation

1.4       Language of Documents

PART 2           FINANCIAL STATEMENTS

2.1       Comparative Annual Financial Statements and Auditor’s Report

2.2       Filing Deadline for Annual Financial Statements

2.3       Interim Financial Statements

2.4       Filing Deadline for Interim Financial Statements

2.5       Approval of Financial Statements

2.6       Acceptable Accounting Principles

2.7       Acceptable Auditing Standards

2.8       Acceptable Auditors

2.9       Change in Year End

2.10     Change in Legal Structure

2.11     Filing Exemption for Mutual Funds that are Non-Reporting Issuers

2.12     Disclosure of Auditor Review of Interim Financial Statements

PART 3           FINANCIAL DISCLOSURE REQUIREMENTS

3.1       Statement of Net Assets

3.2       Statement of Operations

3.3       Statement of Changes in Net Assets

3.4       Statement of Cashflows

3.5       Statement of Investment Portfolio

3.6       Notes to Financial Statements  

3.7       Inapplicable Line Items

3.8       Disclosure of Securities Lending Transactions

3.9       Disclosure of Repurchase Transactions

3.10     Disclosure of Reverse Repurchase Transactions

3.11     Scholarship Plans

PART 4           MANAGEMENT REPORTS OF FUND PERFORMANCE

4.1       Application

4.2       Filing of Management Reports of Fund Performance

4.3       Filing of Annual Management Report of Fund Performance for an Investment Fund that is a Scholarship Plan

4.4       Contents of Management Reports of Fund Performance

4.5       Approval of Management Reports of Fund Performance

PART 5           DELIVERY OF FINANCIAL STATEMENTS AND MANAGEMENT REPORTS OF FUND PERFORMANCE

5.1       Delivery of Certain Continuous Disclosure Documents

5.2       Sending According to Standing Instructions

5.3       Sending According to Annual Instructions

5.4       General

5.5       Websites

PART 6           QUARTERLY PORTFOLIO DISCLOSURE

6.1       Application

6.2       Preparation and Dissemination

PART 7           BINDING AND PRESENTATION

7.1       Binding of Financial Statements and Management Reports of Fund Performance

7.2       Multiple Class Investment Funds

PART 8           INDEPENDENT VALUATIONS FOR LABOUR SPONSORED OR VENTURE CAPITAL FUNDS

8.1       Application

8.2       Exemption from Requirement to Disclose Individual Current Values for Venture Investments

8.3       Disclosure Concerning Independent Valuator

8.4       Content of Independent Valuation

8.5       Independent Valuator’s Consent

PART 9           ANNUAL INFORMATION FORM

9.1       Application

9.2       Requirement to File Annual Information Form

9.3       Filing Deadline for Annual Information Form

9.4       Preparation and Content of Annual Information Form

PART 10         PROXY VOTING DISCLOSURE FOR PORTFOLIO SECURITIES HELD
10.1     Application
10.2     Requirement to Establish Policies and Procedures
10.3     Proxy Voting Record
10.4     Preparation and Availability of Proxy Voting Record

PART 11         MATERIAL CHANGE REPORTS

11.1     Application

11.2     Publication of Material Change

PART 12         PROXY SOLICITATION AND INFORMATION CIRCULARS

12.1     Application

12.2     Sending of Proxies and Information Circulars

12.3     Exemption

12.4     Compliance with National Instrument 51-102

PART 13         CHANGE OF AUDITOR DISCLOSURE

13.1     Application

13.2     Change of Auditor

PART 14         CALCULATION OF NET ASSET VALUE

14.1     Application

14.2     Calculation, Frequency and Currency

14.3     Portfolio Transactions

14.4     Capital Transactions

PART 15         CALCULATION OF MANAGEMENT EXPENSE RATIO

15.1     Calculation of Management Expense Ratio

15.2     Fund of Funds Calculation

PART 16         ADDITIONAL FILING REQUIREMENTS

16.1     Application

16.2     Additional Filing Requirements

16.3     Voting Results

16.4     Filing of Material Contracts

PART 17         EXEMPTIONS

17.1     Exemption

PART 18         EFFECTIVE DATE AND TRANSITION

18.1     Effective Date

18.2    Transition[repealed]

18.3    Filing of Financial Statements and Management Reports of Fund Performance[repealed]

18.4    Filing of Annual Information Form[repealed]

18.5    Initial Delivery of Annual Management Report of Fund Performance[repealed]

18.6     Existing Exemptions