U.S. Securities Law Briefing - IFRS Issuers Must File XBRL Exhibits Beginning with Fiscal Years Ending on or after December 15, 2017

Beginning with their first annual reports on Form 20-F or 40-F for a fiscal period ending on or after December 15, 2017, foreign private issuers that prepare their financial statements in accordance with International Financial Reporting Standards as issued by the International Accounting Standards Board will be required to comply with the eXtensible Business Reporting Language filing requirements.

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