Notifiable Transactions Regulations

14 (1) If, subsequent to the day or date referred to in section 6 or 12 or the annual period referred to in section 7 or 13, as the case may be, any party to a proposed transaction or any affiliate of that party was a party to or was otherwise affected by a transaction or event the consequences of which, if taken into account, would affect the determination of whether notification is required to be given under section 114 of the Act with respect to the proposed transaction, the values or amounts referred to in sections 8 to 13 shall be adjusted to reflect that transaction or event.

(2) A transaction or event referred to in subsection (1) includes any of the following:

• (a) a write-down or re-evaluation for financial reporting purposes of the value of any assets of the parties to the proposed transaction or their affiliates;

• (b) any disposition, acquisition or reorganization that is likely to have a material effect on the aggregate value of the assets of the parties to the proposed transaction or their affiliates; and

• (c) any agreement, arrangement, understanding or other transaction or event that is likely to have a material effect on the aggregate value of the assets or gross revenues from sales of the parties to the proposed transaction or their affiliates.