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National Instrument 51-102 — Continuous Disclosure Obligations (NI 51-102)
Practical Law Canada Glossary 3-574-9505 (Approx. 2 pages)
Glossary
National Instrument 51-102 — Continuous Disclosure Obligations (NI 51-102)
There are two versions of this Canadian National Instrument that regulates the continuous disclosure and filing requirements for reporting issuers that are not investment funds:
- National Instrument 51-102 - Continuous Disclosure Obligations (before January 1, 2011).
- National Instrument 51-102 - Continuous Disclosure Obligations (on or after January 1, 2011).
The differences in the two versions relate to the requirement for Canadian reporting issuers to use International Financial Reporting Standards (IFRS) commencing January 1, 2011.