SEDAR - SEC: Document Category Definitions
For an equivalency chart showing which SEC filings contain the same types of information as their SEDAR counterparts, see SEDAR - SEC: Document Category Equivalency Chart
Avantis SEDAR Document Categories (SEC below)
Document Category |
Description |
Common Uses |
| Alternative Monthly Reports (AMRs) | Monthly reports by institutional investors or insiders under NI 62-103, alternative to early warnings for passive ownership above 10%. |
• Monitoring institutional or insider holdings • Tracking passive but significant ownership stakes • Identifying potential accumulation trends over time |
| Annual Information Forms (AIF) | Detailed annual filings providing comprehensive information about a company's operations, risks, and governance. |
• Conducting thorough due diligence • Understanding risk factors and business structure • Reviewing corporate governance practices |
| Annual Reports | A comprehensive report issued annually by a public company, detailing its financial performance, operations, and strategies. |
• Assessing overall company performance • Understanding strategic direction and future plans • Reviewing audited financial statements |
| Business Acquisition Reports (BARs) | Reports required when a reporting issuer acquires a significant business based on financial thresholds under NI 51-102. |
• Evaluating impact and details of major acquisitions • Reviewing financials of acquired businesses • Assessing acquisition-related risks and strategic fit |
| Calculation of Earnings Coverage | A required disclosure in prospectuses or debt offerings showing how many times a company’s earnings cover its fixed charges (e.g., interest expenses), used to assess the company's ability to meet its debt obligations. |
• Evaluating a company’s debt servicing capacity • Analyzing risk associated with new debt or preferred share issues • Supporting creditworthiness assessments in offerings |
| Certifications | Forms signed by senior executives certifying accuracy and fairness of financial statements and filings, as required under NI 52-109. |
• Confirming executive accountability for disclosures • Detecting internal control weaknesses or restatements • Assessing compliance with Canadian securities regulations |
| Change Filings (includes Material Change Reports) | Filings disclosing significant corporate changes, such as changes in directors, auditors, business address, year-end, or legal structure. |
• Monitoring changes in company leadership or auditors • Tracking corporate reorganizations or name changes • Confirming regulatory compliance with disclosure obligations |
| Code of Conduct | A formal policy outlining the ethical principles and standards expected of company employees, executives, and directors. |
• Reviewing corporate governance and ethical frameworks • Assessing risk related to internal conduct and compliance culture • Verifying existence of whistleblower, anti-corruption, or conflict-of-interest policies |
| Compliance Reports | Filings that demonstrate a company's adherence to regulatory requirements, often related to investment funds (e.g., under NI 81-107) or industry-specific rules. |
• Confirming compliance with relevant regulations • Evaluating a company’s control environment and accountability • Supporting audit, oversight, or due diligence processes |
| Correspondence | Communications between issuer and regulators including comment letters, responses, or clarifications related to filings. |
• Gaining insight into regulatory concerns or requests • Tracking resolution of disclosure deficiencies or comments • Understanding filing delays or changes from regulatory feedback |
| Disclosure for Oil and Gas Activities (NI 51-101) | Mandatory disclosure by oil and gas issuers, including reserves data, future net revenue estimates, and evaluations from independent qualified reserves evaluators. Required under National Instrument 51-101. | • Assessing the quality and quantity of oil and gas reserves • Reviewing assumptions used in valuation models • Evaluating the technical and financial prospects of resource projects |
| Dividend Declaration | Filings or notices stating that a dividend has been declared by the issuer, often through a press release or a financial statement footnote. |
• Tracking dividend payouts and yield • Understanding company capital allocation strategies • Identifying recurring income opportunities for investors |
| Documents Affecting Rights of Securityholders | Filings that relate to changes in shareholder rights or securities terms, such as amendments to articles of incorporation, rights plans, or special voting rights. |
• Monitoring structural changes that impact shareholders • Reviewing changes to voting rights, conversion privileges, or protections • Assessing implications of proposed amendments in advance of shareholder votes |
| Early Warning Reports | Filings by investors who acquire 10%+ of a public company’s voting securities, as required by Canadian securities laws. |
• Identifying large or strategic investors accumulating positions • Monitoring potential takeover or activist investor activity • Evaluating changes in control or influence over the issuer |
| ETF Facts / ETF Summary |
Plain-language disclosure documents for Exchange-Traded Funds (ETFs), summarizing key information such as investment objectives, holdings, risks, fees, and performance. Required under NI 41-101. |
• Quickly evaluating an ETF’s strategy, holdings, and costs • Comparing similar ETFs before investing • Understanding how a fund fits into a portfolio |
| Financial Statements | Formal records of a company's financial activities, including the balance sheet, income statement, and cash flow statement. |
• Analyzing financial health and stability • Comparing performance across periods or with peers • Informing investment decisions |
| Fund Facts | A concise document required for mutual funds, offering standardized information on investment objectives, holdings, past performance, risks, and fees. Also governed by NI 81-101. | • Reviewing mutual fund investment strategies and risk levels • Comparing fund fees and performance • Supporting informed investment decisions for retail investors |
| Information Circulars (includes Management Information Circulars) | Provides shareholders details on items to be voted on, often including contracts, opinions, and company charters. |
• Preparing for meetings: proposals for voting • Reviewing governance: board structure and exec compensation • Assessing transactions needing approval |
| Issuer Bids | Filings related to a company's offer to repurchase its own securities from the public, also known as Normal Course Issuer Bids (NCIBs) or Substantial Issuer Bids, depending on scope. |
• Tracking share buyback programs • Evaluating issuer confidence in valuation • Understanding how repurchases may affect share supply and price
|
| Letters | General communications not under other categories—may include legal opinions, resignation letters, shareholder communications, etc. |
• Reviewing formal resignations or advisory changes • Gaining insight into governance or legal issues • Understanding context around other filings or corporate actions |
| Listing Applications | Documents submitted by a company to a stock exchange (e.g., TSX or TSXV) to apply for the listing of its securities, often including detailed information about the company, its structure, and compliance with exchange requirements. |
• Reviewing details of an issuer preparing to go public or uplist • Assessing exchange approval status and compliance steps Identifying upcoming entrants to public markets |
| Management Report of Fund Performance (MRFP) | A standardized report filed by investment funds (typically semi-annually and annually) that includes performance analysis, financial highlights, past returns, and management commentary. Required under NI 81-106. |
• Analyzing mutual fund or ETF performance trends • Understanding management’s explanation of performance • Comparing funds’ results and management fees |
| Management's Discussion & Analysis (MD&A) | A narrative section where management discusses the company's financial results, operations, and future outlook. |
• Gaining insights into management's perspective on performance • Understanding factors affecting financial results • Evaluating future plans and potential risks |
| Marketing Materials | Documents promoting or describing investment offerings, such as funds or securities, often with performance data or sales strategies. |
• Understanding how securities or funds are marketed • Verifying consistency between promotional content and filings • Evaluating risk and return messaging in communications |
| Material Change Reports | Filings made to disclose any material change in business, operations, or capital affecting securities value. | • Tracking significant corporate events (mergers, asset sales, leadership changes) • Monitoring developments impacting investment value • Ensuring timely disclosure per securities regulations |
| Material Contracts & Agreements | Significant contracts that may impact a company's operations or financial position, such as mergers or major partnerships. |
• Evaluating strategic business decisions • Assessing potential financial implications • Understanding key business relationships |
| News Releases | Official statements issued by a company to announce significant events or changes. |
• Staying informed about company developments • Assessing impact of news on investments • Monitoring market-moving announcements |
| NI 44-101 Notices | Notices filed under National Instrument 44-101 (Short Form Prospectus Distributions), often indicating eligibility to use a short form prospectus or related updates. |
• Verifying issuer eligibility for short form offerings • Tracking changes in disclosure or distribution format • Supporting legal and compliance due diligence on offerings |
| Notice Form 45-102F1 | A notice filed to disclose the proposed resale of previously issued securities under certain exemptions, as per NI 45-102 (Resale of Securities). |
• Tracking resale of exempt securities into public markets • Monitoring potential dilution from secondary sales • Identifying insiders or early investors selling positions |
| Notice of the Meeting and Record Date | A formal notice that announces the date of an upcoming shareholder meeting and specifies the "record date" for voting eligibility. |
• Determining shareholder eligibility for voting • Tracking upcoming shareholder meetings • Accessing timelines for governance events |
| Offering Documents | General category for documents filed in connection with a public or private offering, including offering memoranda, term sheets, or subscription agreements. |
• Reviewing terms and structure of capital raises • Evaluating risk disclosures and investor rights • Analyzing the use of proceeds and pricing strategies |
| Other | Catch-all category for documents that do not fit under standard SEDAR categories. These could include unique or issuer-specific filings, custom communications, or administrative materials. |
• Identifying unusual or one-off filings • Investigating incomplete or atypical disclosure events • Catching supplemental information outside typical categories |
| Prospectuses | Legal documents issued when a company offers securities for sale, detailing the offering and company information. |
• Reviewing details of new securities offerings • Assessing investment risks and opportunities • Understanding use of proceeds and company plans |
| Proxy Materials (includes Information Circulars) | Documents provided to shareholders containing information for upcoming meetings, including proposals and voting procedures. |
• Preparing for shareholder meetings • Making informed voting decisions • Understanding corporate governance matters |
| Report of Exempt Distribution | A required filing (typically Form 45-106F1) reporting the distribution of securities under a prospectus exemption, such as to accredited investors. Often includes investor and offering details. |
• Tracking private placements or non-public offerings • Identifying participants in exempt financings • Analyzing capital-raising activity outside public markets |
| Report of Management |
A broad term that can refer to various filings where company management provides commentary, disclosures, or formal reports—commonly found within mutual fund filings or special disclosure requirements. Note: “Report of Management” is not a standardized SEDAR category, so its content may vary depending on context (e.g., in fund filings or as a narrative report).
|
• Understanding management’s views on performance, strategy, or governance • Reviewing explanations of unusual events or fund operations • Supplementing analysis of financial reports or fund performance |
| Reports under NI 81-107 | Reports filed under National Instrument 81-107, which governs the Independent Review Committees (IRCs) for investment funds. These reports disclose how conflicts of interest were identified and managed. | • Reviewing governance practices in mutual or pooled funds • Ensuring compliance with conflict-of-interest standards • Assessing fund manager independence and oversight mechanisms |
| Statement of Executive Compensation | Detailed disclosure of executive and director compensation practices, including salary, bonuses, equity awards, and performance incentives. Often included in proxy materials or filed separately. |
• Analyzing executive pay structure and alignment with performance • Supporting shareholder voting on “say on pay” resolutions • Benchmarking compensation across peers or sectors |
| Take-over Bids | Formal offers to acquire a significant portion or all of a company's shares, often leading to control changes. |
• Analyzing merger and acquisition activities • Assessing implications for shareholders • Understanding bid terms and conditions |
| Technical Reports | Detailed documents, often for mining or oil & gas, providing technical info about projects and reserves. |
• Assessing viability of resource projects • Understanding reserve estimates and methodologies • Evaluating technical risks and opportunities |
| Undertakings | Formal commitments or promises made by an issuer to regulators or exchanges, often filed in connection with a prospectus, listing application, or regulatory review. |
• Verifying issuer compliance obligations (e.g., disclosure or governance commitments) • Reviewing conditions imposed by regulators for approval • Monitoring risk related to regulatory or legal constraints |
Avantis SEC Document Categories
| Document Category | Description | Common Uses |
| Annual Reports (Form 10-K) | Comprehensive annual filings by U.S. public companies, including audited financial statements and detailed business information. |
• Evaluating financial performance and risks • Understanding business operations and strategies • Reviewing management's discussion and analysis |
| Beneficial Ownership (Forms 13D, 13G) | Filings disclosing individuals or entities that own more than 5% of a company's voting shares. |
• Identifying major shareholders • Monitoring potential activist investors • Assessing changes in ownership structures |
| Correspondence & Letters | Written communications between a company and the SEC, typically comment letters and issuer responses, about filings or disclosures. |
• Understanding SEC concerns or inquiries about disclosures • Reviewing company responses to regulatory questions • Identifying potential red flags like restatement risks or noncompliance |
| Current Reports (Form 8-K) | Reports announcing major events shareholders should know about, like acquisitions or leadership changes. |
• Staying updated on significant company events • Assessing immediate impacts • Informing investment decisions based on new developments |
| Employee Stock Plans | Filings on employee equity compensation plans, including stock options and restricted stock (typically Form S-8). |
• Analyzing dilution risk from stock-based compensation • Understanding employee incentive structures • Tracking new equity issuances tied to compensation plans |
| Exempt Offerings | Filings under exemptions from SEC registration (e.g., Regulation D, Form D) disclosing private placements or exempt offerings. |
• Identifying private fundraising activity and amounts raised • Tracking early-stage or high-growth companies • Monitoring exempt issuers for regulatory compliance |
| Funding Portals | Filings by registered crowdfunding platforms under Regulation Crowdfunding (e.g., Form Funding Portal or Form C). |
• Reviewing compliance and registration status of crowdfunding platforms • Evaluating platforms used by startups to raise capital • Tracking growth and regulation of alternative funding |
| Insider Transactions (Forms 3, 4, 5) | Filings disclosing purchases or sales of company securities by officers, directors, or significant shareholders. |
• Monitoring insider buying or selling activity • Assessing insider confidence • Detecting potential red flags or positive signals |
| Institutional Ownership (Form 13F) | Quarterly filings by institutional investment managers detailing equity holdings. |
• Identifying institutional investors • Analyzing investment trends and strategies • Comparing institutional holdings over time |
| Municipal Advisory Filings | Filings by municipal advisors under SEC rules (Forms MA and MA-I) related to municipal bond advice. |
• Verifying registration and disclosure of municipal advisors • Understanding relationships and conflicts in municipal finance • Assessing compliance with Dodd-Frank municipal advisor rules |
| Notices & Notifications | Alerts or updates filed with the SEC, including late filing notices and changes in auditors or legal counsel. |
• Tracking delays in required filings • Identifying changes in service providers • Catching early signs of operational or compliance issues |
| Other | Miscellaneous filings that don’t fit into specific EDGAR types, including special communications or administrative filings. |
• Finding unusual or issuer-specific disclosures • Reviewing ad hoc filings not categorized elsewhere • Investigating supplemental communications with the SEC |
| Portfolio Holdings | Filings (e.g., Form N-PORT or N-Q) by registered investment companies disclosing their securities holdings, typically quarterly. |
• Analyzing fund exposure and asset allocation • Comparing portfolios across funds or time periods • Monitoring sector, issuer, or geographic concentration risks |
| Prospectuses | Formal documents filed for securities offerings, including IPOs and mutual fund offerings (e.g., Forms S-1, S-3, 424B). |
• Evaluating new securities offerings • Understanding use of proceeds and company plans • Assessing risk factors and legal disclosures |
| Proxy Materials | Documents for shareholders before meetings (DEF 14A, PRE 14A), including voting proposals and governance info. |
• Preparing for annual meetings • Reviewing executive compensation and director elections • Voting on M&A, shareholder proposals, or corporate actions |
| Quarterly Reports (Form 10-Q) | Unaudited quarterly financial reports by U.S. public companies, including financials and management’s discussion. |
• Monitoring short-term financial performance • Tracking liquidity, revenue, or margin changes • Identifying emerging risks or operational changes |
| Registrations | Filings to register securities with the SEC (e.g., Forms S-1, S-3, F-series for foreign issuers, mutual funds). |
• Reviewing terms of securities offerings • Tracking companies preparing to go public or raise capital • Analyzing issuer disclosures before purchase |
| SEC Orders and Notices | Official SEC orders, rulings, notices, including enforcement actions and regulatory decisions. |
• Tracking SEC enforcement actions or investigations • Reviewing regulatory decisions affecting companies or industries • Understanding legal requirements and restrictions |
| Semi-Annual Reports | Reports by investment funds detailing financial performance and holdings for the first half of the fiscal year. |
• Tracking mid-year fund performance and holdings • Assessing changes in strategy or asset allocation • Comparing performance to benchmarks or peers |
| Tender Offers & Going Private | Filings disclosing tender offers or going-private transactions (e.g., Form TO, Schedule 13E-3). |
• Analyzing takeover or acquisition offers • Evaluating impact of going-private deals on shareholders • Understanding pricing, timing, and terms of offers |
| Transfer Agent | Filings related to transfer agents managing shareholder records, including stock transfers and dividends (e.g., Form TA-1). |
• Verifying transfer agent and services • Ensuring proper shareholder record management • Tracking transfer agent relationship changes |
| Trust Indenture Filings | Documents related to trust indentures governing bond issues (e.g., Form T-1). |
• Analyzing bond offering terms and indentures • Reviewing covenants, restrictions, default closes • Monitoring compliance with bondholder agreements |