Securities Law

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

Published Date: 2007-06-01
Document(s):
Related Document(s):

Concurrently Published:

 

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2.9       Change in Legal Structure[repealed]

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

  • Sending of Proxies and Information Circulars

 

PART 9          PUBLICATION OF NET ASSET VALUEPER SECURITY

9.1       Publication of Net Asset Value Per Security

9.2       Fair Value Guidance

9.3       Meaning of Fair Value

9.4       Determination of Fair Value

9.5       Fair Value Techniques

9.6       Valuation Policies and Procedures

 

PART 10         CALCULATION OF MANAGEMENT EXPENSE RATIO

  • Calculation of Management Expense Ratio

 

APPENDIX A   EXAMPLES OF FILING REQUIREMENTS FOR CHANGES IN YEAR END

APPENDIX B   CONTACT ADDRESSESFOR FILING OF NOTICES