CGOV.8:4.2 - Select sufficient content

Determine the required content using the applicable disclosure or inspection rule. Where materiality governs, use its actual criterion. Include the assumption, uncertainty, relationship or changed fact whose omission would make the answer misleading for that use.

Obtain the content from the responsible practice. A corporate secretary can arrange for a financial explanation without inventing its valuation. Carry the relevant scope and qualification from the specialist answer into the disclosure.

Compare the proposed summary with the underlying result. Could the recipient reasonably infer an unconditional forecast, an approved transaction or an effective appointment where the source establishes only a conditional analysis or proposal? Repair that particular loss. Additional background is useful when it changes interpretation; it need not become a complete archive.