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ARTICLE · 08 NOVEMBER 2017

New Security-Based Compensation Disclosure And Website Requirements Adopted For TSX-Listed Companies

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The Toronto Stock Exchange will be requiring TSX-listed companies to provide new disclosure relating to security-based compensation plans...

CanadaFinance and Banking
Marek Lorenc
Marek Lorenc
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The Toronto Stock Exchange will be requiring TSX-listed companies to provide new disclosure relating to security-based compensation plans, as well as post and maintain their governance documents on their websites. The full text of the amendments to the TSX's Company Manual is available here.

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The amendments strike a thoughtful balance between the burdens of existing disclosure requirements for TSX-listed companies, and the need for more relevant and centralized disclosure for investors. The amendments represent the culmination of a consultation process which began with a proposal in May of 2016, and a subsequent amendment published in April of 2017.

The security-based compensation disclosure amendments require, among other things, the disclosure of an annual burn rate, and will become effective for non-exempt TSX-listed companies for fiscal years ending on or after October 31, 2017. The website requirements will take effect on April 1, 2018.

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