81-106CP - Investment Fund Continuous Disclosure [CP Advance Notice - Lapsed]

Concurrently Published:

• BCN 2005/14 - Advance Notice of National Instrument 81-106 Investment Fund Continuous Disclosure and Related Instruments [BCN - Lapsed]

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Table of Contents

PART 1                         PURPOSE AND APPLICATION OF THE COMPANION POLICY

1.1        Purpose
1.2        Application
1.3        Definitions
1.4        Plain Language Principles
1.5        Signature and Certificates
1.6        Filings on SEDAR
1.7        Corporate Law Requirements 

PART 2            FINANCIAL STATEMENTS

2.1        Interrelationship of Financial Statements with Canadian GAAP
2.2        Filing Deadline for Annual Financial Statements and Auditor's Report
2.3        Timing and Content of Interim Financial Statements
2.4        Length of Financial Year
2.5        Contents of Statement of Operations
2.6        Disclosure of Soft Dollars
2.7        Accounting for Securities Lending Transactions
2.8        Change in Year End
2.9        Change in Legal Structure
2.10      Mutual Funds that are Non-Reporting Issuers 

PART 3            AUDITORS AND THEIR REPORTS

3.1        Acceptable Auditor
3.2        Reservations in an Auditor's Report
3.3        Auditor's Involvement with Management Reports of Fund Performance
3.4        Auditor Involvement with Interim Financial Statements 

PART 4           DELIVERY OF FINANCIAL STATEMENTS AND MANAGEMENT REPORTS OF FUND PERFORMANCE

4.1        Delivery Instructions
4.2        Communication with Beneficial Owners
4.3        Binding
4.4        Electronic Delivery 

PART 5            INDEPENDENT VALUATIONS

5.1        Independent Valuations
5.2        Independent Valuators 

PART 6             PROXY VOTING DISCLOSURE FOR PORTFOLIO SECURITIES HELD

6.1        Proxy Voting Disclosure
6.2        Proxy Voting Policies and Procedures 

PART 7            MATERIAL CHANGE

7.1        Material Changes
7.2        Confidential Material Change Report 

PART 8            INFORMATION CIRCULARS

8.1        Sending of Proxies and Information Circulars

PART 9            PUBLICATION OF NET ASSET VALUE PER SECURITY

9.1        Publication of Net Asset Value Per Security

PART 10            CALCULATION OF MANAGEMENT EXPENSE RATIO

10.1      Calculation of Management Expense Ratio

Appendix A                 Examples of Filing Requirements for Changes in Year End
Appendix B                  Contact Addresses for Filing of Notices