(1) Securities of a body are ED securities (short for "enhanced disclosure securities") for the purposes of this Act if, and only if:

(a)

they are ED securities under section 111AE, 111AF, 111AG or 111AI; and

(b)

they are not declared under section 111AJ not to be ED securities.

(2) For the purposes of sections 111AE, 111AF, 111AG and 111AI, a class of shares or debentures is taken to include units of shares or debentures in that class.