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ARTICLE · 17 OCTOBER 2008

OSC Releases 2008 Corporate Finance Branch Report Identifying Continuous Disclosure Issues And Priorities

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The Ontario Securities Commission recently released its 2008 Corporate Finance Branch Report.

CanadaFinance and Banking
Shlomi Feiner
Shlomi Feiner
Richard Turner
Richard Turner
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Copyright 2008, Blake, Cassels & Graydon LLP

Originally published in Blakes Bulletin on Securities Regulation, October 2008

The Ontario Securities Commission (the OSC) recently released its 2008 Corporate Finance Branch Report. This report discusses the results of the OSC's continuous disclosure reviews during the previous year and provides guidance regarding the issues that the OSC will focus on as part of its targeted reviews in the upcoming year.

The following is a list of some of the common continuous disclosure issues identified by the OSC, together with the OSC's comments thereon.

General Deficiencies

Management's Discussion & Analysis (MD&A)

Liquidity and Capital Resources. Boilerplate disclosure is inadequate. A more detailed analysis of liquidity is required, including a quantified and analytical discussion of financial resources and commitments, as well as an identification of the material risks associated with an issuer's principal source

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