• MKT 4.8 MKT 4.8 Incorporation by reference

    • MKT 4.8.1 MKT 4.8.1

      (1) Subject to Rule 4.8.1(3), where a requirement in this chapter requires disclosure of information in a Prospectus, the Person making the Prospectus Offer may incorporate that information by reference to another source of information, provided that:
      (a) the source of information is publicly available on a continuing basis;
      (b) the information is clearly set out and easily accessible in that source;
      (c) the information is in the English language; and
      (d) the information can be accessed without charge.
      (2) A reference must also contain sufficient information to enable an investor to decide whether to obtain the information or any part of it.
      (3) A Summary must not incorporate information by reference.
      (4) Documents may only be incorporated by reference where the documents are either approved or filed with:
      (a) the Regulator; or
      (b) a foreign securities regulator having jurisdiction over the Person making the Prospectus Offer.

      • Guidance

        Information that may generally be incorporated by reference includes instruments or statute of incorporation of a Company, annual reports, periodic financial reports and listing particulars.

    • MKT 4.8.2

      A Person who makes a Prospectus Offer must provide a copy of any information incorporated by reference under this section free of charge to any Person who requests it during the Offer Period.