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ACVM : Du nouveau concernant la présentation de l’information fournie par les émetteurs quant à l’incidence de la COVID‑19

Le 25 février 2021, les Autorités canadiennes en valeurs mobilières (les « ACVM ») ont publié l’Avis 51-362 du personnel des ACVM, Examen par le personnel de l’information relative à la COVID-19 et indications destinées à...more

CSA Provides Further Guidance on COVID-19 Disclosures by Issuers

On February 25, 2021, the Canadian Securities Administrators (CSA) released CSA Staff Notice 51-362 - Staff Review of COVID-19 Disclosures and Guide for Disclosure Improvements (Notice). The Notice summarizes key findings...more

Earnings Calls in the Age of COVID-19: Proceed with Caution

Canadian public issuers are grappling with the COVID-19 pandemic and its implications for earnings calls and disclosure. This bulletin highlights certain considerations for earnings calls that prudent management teams of...more

Anatomy of a COVID-19 Risk Factor

The current pandemic is having an impact on public companies’ current and future financial results, operations and cash flows, as well as the price or value of their securities in the capital markets, leaving many companies...more

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