4271. Definitions

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    1. The following terms have the meanings set out below when used in Part E of Rule 4200:

      "IIROC standards"

      The disclosure standards in Part E of Rule 4200.

      "disclosure document"

      The same meaning as used in relevant securities laws.

      "fairness opinion"

      A report of a valuer that contains the valuer’s opinion as to the fairness, from a financial point of view, of a transaction.

      "formal valuation"

      A report of a valuer that contains the valuer’s opinion as to the value or range of values of the subject matter of the valuation.

      “interested party”

      The same meaning as used in relevant securities laws.

      “prior valuation”

      The same meaning as used in relevant securities laws.

      "professional opinion"

      A formal valuation or a fairness opinion.

      "subject transaction"

      Transactions including an insider bid, issuer bid, business combinations, or related party transaction as defined in relevant securities laws.

      "valuer"

      The person who provides a professional opinion.

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