CSA NI 51-102 — Business Acquisition Report

Overview

Draft and validate the Business Acquisition Report (BAR) for Canadian reporting issuers under NI 51-102 Part 8 and Form 51-102F4. Ensures acquisition description, financial statements of the acquired business, and pro forma information for SEDAR+ filing.

Example Conversation

You: We just completed a significant acquisition and need to file a Business Acquisition Report. Can you draft the BAR with acquisition description, financial information on the acquired business, and pro forma disclosure, then validate it?

Agent: I’ll draft the BAR per Form 51-102F4: description of the acquisition, financial statements (or required financial information) of the acquired business, and pro forma information. I’ll then run validate_ni51102_bar on the draft.

Agent: Created bar-draft.md. Running validate_ni51102_bar…

Agent: Check PASS — the document includes acquisition description, financial statements / pro forma disclosure, and no placeholders. You can file on SEDAR+ after final review.

What the Tools Validate

validate_ni51102_bar checks the BAR draft for:

• Acquisition description — Description of the acquired business, consideration, and material terms.
• Financial statements / pro forma — Financial information of the acquired business and pro forma disclosure as required by Form 51-102F4.
• Placeholders — Flags [TODO], TBD, or similar to replace before SEDAR+ filing.

Output: PASS when there are no errors or warnings; otherwise FAIL with a findings list. Fix flagged items and re-run until the check passes.

Output Excerpt

BAR (excerpt):

## Description of the Acquisition

On [date], [Issuer] acquired [Acquired Business] for consideration of [description]. The acquisition [material terms]...

## Financial Statements of the Acquired Business

[Financial statements or required financial information of the acquired business as prescribed.]

## Pro Forma Financial Information

The following pro forma financial information gives effect to the acquisition as if it had occurred at [date]...

validate_ni51102_bar report (excerpt):

=== CSA NI 51-102 BAR (Form 51-102F4) VALIDATION ===
Result: PASS

Getting Started

Add your source materials to the project workspace (acquisition agreement, target financials), then activate the CSA NI 51-102 — Business Acquisition Report skill. The agent will guide you through drafting and validating with validate_ni51102_bar.