Sec Form 20-F - Registration Statement/annual Report/transition Report/shell Company Report Page 8
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69(ii) Two financial years of audited financial statements and interim financial statements (which may be unaudited) for
the current and comparable prior year period, prepared in accordance with IFRS as issued by the IASB;
(iii) Three financial years of audited financial statements prepared in accordance with Previous GAAP interim financial
statements (which may be unaudited) for the current and comparable prior year period prepared in accordance with IFRS as
issued by the IASB; and condensed financial information prepared in accordance with U.S. GAAP for the most recent financial
year and the current and comparable prior year interim period (the form and content of this financial information shall be in a
level of detail substantially similar to that required by Article 10 of Regulation S-X).
Instruction: An issuer that is unable to provide information that complies with Instruction G.(f)(2)(B) but has available
comparable financial information based on a combination of Previous GAAP, IFRS and U.S. GAAP should contact the Office of
International Corporate Finance in the Division of Corporation Finance, in writing and well in advance of any filing deadlines,
to discuss its interim period financial information.
(g) Quantitative and Qualitative Disclosures about Market Risk. Information in the document that responds to Item
11 shall be presented on the basis of IFRS.
(h) Financial Statements. A document to which this Instruction G applies shall include financial statements that
comply with Item 17 or 18 as follows:
(1) Financial Statements in Accordance with IFRS. The issuer may omit the earliest of the three years of financial
statements required by Item 8.A.2.
(2) U.S. GAAP Information. The U.S. GAAP reconciliation required by Item 17(c) or 18 shall not be required for
periods presented in accordance with IFRS as issued by the IASB.
Instructions: 1. An eligible issuer relying on this General Instruction G may elect to include, refer to, or incorporate
by reference financial data prepared in accordance with Previous GAAP. An issuer electing to include, refer to, or incorporate
by reference Previous GAAP financial information shall prominently disclose, at an appropriate location in the document, that
the document includes, refers to, or incorporates by reference, as applicable, financial statements and other financial
information based on both IFRS and Previous GAAP, and that the information based on Previous GAAP is not comparable to
information prepared in accordance with IFRS.
2. Companies electing to include or incorporate by reference Previous GAAP financial information shall:
a.
Present or incorporate by reference selected historical financial data prepared in accordance with Previous GAAP
for the four financial years prior to the most recent financial year.
b.
Present or incorporate by reference operating and financial review and prospects information pursuant to
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