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Question: Item 10(e)(1)(i)(A) of Regulation S-K requires that when a registrant presents a non-GAAP measure it must present the most directly comparable GAAP measure with equal or greater prominence. This requirement applies to non-GAAP measures presented in documents filed with the Commission and also earnings releases furnished under Item 2. ...
Regulation S-K, Item 10 (e) (e) Use of non-GAAP financial measures in Commission filings. (1) Whenever one or more non-GAAP financial measures are included in a filing with the Commission: (i) The registrant must include the following in the filing: (A) A presentation, with equal or greater prominence, of the most directly comparable ...
21 Νοε 2023 · Last Update: November 21, 2023. These Compliance & Disclosure Interpretations ("C&DIs") comprise the Division's interpretations of Regulation S-K. Some of these C&DIs were first published in prior Division publications and have been revised in some cases.
26 Μαρ 2008 · The SEC amended Item 10 of Regulation S-K to require additional disclosures when companies include non-GAAP financial measures in SEC filings. These conditions are in addition to the requirements of Regulation G, which also apply to SEC filings. However, unlike Regulation G, Item 10 (e) applies only to SEC filings.
9 Μαΐ 2024 · Please provide the disclosures required by item 10 (e) of Regulation S-K and Regulation G as it relates to your presentation of the non-GAAP measure, Adjusted EBITDA. Your current disclosure discusses management’s use, but not how the presentation of the measure is useful to investors.
Standard Instructions for Filing Forms Under Securities Act of 1933, Securities Exchange Act of 1934 and Energy Policy and Conservation Act of 1975—Regulation S-K: 229.10 – 229.1610
13 Δεκ 2022 · Does Item 10(e)(1)(ii) of Regulation S-K prohibit this measure in documents filed with the Commission? Answer: No. The deduction of capital expenditures from the GAAP financial measure of cash flows from operating activities would not violate the prohibitions in Item 10(e)(1)(ii).
