Matthew Merkley

Matthew Merkley

Blake, Cassels & Graydon LLP

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ACVM : Nouvelles indications quant à la conformité au règlement sur l’information concernant les mesures financières non conformes...

Le 3 novembre 2022, les Autorités canadiennes en valeurs mobilières (les « ACVM ») ont publié l’Avis 51-364 du personnel des ACVM (l’« Avis 51-364 »), lequel présente un sommaire des résultats des examens de l’information...more

11/17/2022  /  Canada , Canadian Securities Administration , Disclosure Requirements , Financial Statements , Non-GAAP Financial Measures

CSA Provides Guidance on Compliance with Non-GAAP Financial Measures Rule

On November 3, 2022, the Canadian Securities Administrators (CSA) published CSA Staff Notice 51-364 (the Report) to summarize the results of continuous disclosure reviews conducted by CSA staff over the two years ending March...more

11/13/2022  /  Canada , Canadian Securities Administration , Disclosure Requirements , Financial Statements , Investors , Non-GAAP Financial Measures

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

3/11/2021  /  Canada , Canadian Securities Administration , Coronavirus/COVID-19 , Disclosure Requirements , Financial Statements , Non-GAAP Financial Measures

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

3/5/2021  /  Canada , Canadian Securities Administration , Coronavirus/COVID-19 , Disclosure Requirements , Financial Statements , Non-GAAP Financial Measures

CSA Proposes Non-GAAP Financial Measures Rule

The Canadian Securities Administrators (CSA) recently issued a request for comment on proposed National Instrument 52-112 Non-GAAP and Other Financial Measures Disclosure (Proposed Instrument), which would provide binding...more

9/11/2018  /  Canada , Canadian Securities Administration , Capital Markets , Financial Statements , Investors , Non-GAAP Financial Measures

Securities Regulators Find Gaps in Non-GAAP and Distribution Disclosures by REITs and REOCs

The Canadian Securities Administrators (CSA) recently issued Staff Notice 52-329 Distribution Disclosures and Non-GAAP Financial Measures in the Real Estate Industry (Staff Notice), providing guidance on disclosure...more

4/27/2018  /  Canadian Securities Administration , Disclosure Requirements , Fund Distribution , Non-GAAP Financial Measures , REIT

CSA Releases Results of Annual Continuous Disclosure Review Program

The Canadian Securities Administrators (CSA) have released CSA Staff Notice 51-346 Continuous Disclosure Review Program Activities for the fiscal year ended March 31, 2016 (Notice), summarizing the results of its members’...more

7/19/2016  /  Canada , Canadian Securities Administration , Disclosure Requirements , IFRS , Non-GAAP Financial Measures , Oil & Gas

CSA re: Non-GAAP, TSX NCIB FAQs and Other Acronyms

Recently, the CSA (Canadian Securities Administrators) released revised guidelines regarding the disclosure of non-GAAP (generally accepted accounting principles) financial measures and the TSX (Toronto Stock Exchange)...more

2/8/2016  /  Canada , Canadian Securities Administration , IASB , International Financial Reporting Standards , Non-GAAP Financial Measures , Toronto Stock Exchange

OSC Expects REIT Distributions Disclosure to Yield More Information

In the current low interest rate environment, yield-hungry investors have been particularly attracted to real estate investment trusts (REITs), which, as tax-efficient, flow-through investment vehicles, aim to pay regular...more

2/7/2015  /  Canadian Securities Administration , Disclosure Requirements , Fund Distribution , GAAP , Interest Rates , Non-GAAP Financial Measures , Ontario Securities Commission (OSC) , REIT
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