Written disclosure policies also should provide guidance on how to maintain the confidentiality of corporate information and to prevent improper trading on inside information. The CSA best practices offer guidance on broad issues including disclosure of material changes, timely disclosure, selective disclosure, materiality, maintenance of confidentiality, rumours and the role of analysts' reports.
Il exige seulement qu’elles existent, que l’émetteur tienne les listes prévues aux sous-alinéas 4.1b)i) et ii) ou qu’il dépose un engagement relativement à ces listes.