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ARTICLE · 02 SEPTEMBER 2008

Continuous Disclosure Of Investment Funds

McCarthy Tétrault
McCarthy Tétrault
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The Investment Funds Branch of the Ontario Securities Commission (OSC) recently issued OSC Staff Notice 81-709 “Report on Staff’s Continuous Disclosure Review of Investment Funds” (Notice).

CanadaCorporate/Commercial Law
Sean Sadler
Sean Sadler
Sonia Struthers
Sonia Struthers
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The Investment Funds Branch of the Ontario Securities Commission (OSC) recently issued OSC Staff Notice 81-709 Report on Staff's Continuous Disclosure Review of Investment Funds (Notice). The Notice focused on issues identified by the Branch in the course of an issue-oriented review of general compliance with the continuous disclosure rules specific to investment funds. These rules are set forth in National Instrument 81-106 Investment Fund Continuous Disclosure (NI 81-106), which came into force on June 1, 2005. The review covered financial year-ends in 2005 and 2006, as well as some in 2007, and focused on conventional mutual funds. The Notice is intended to assist preparers of financial statements and management reports of fund performance (MRFP) in improving their future continuous disclosure.

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