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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. ...
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.
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.
დღის ჰოროსკოპი, ყოველდღიური ჰოროსკოპი ზოდიაქოს ყველა ...
26 Φεβ 2024 · (1) Basis for projections. The Commission believes that management must have the option to present in Commission filings its good faith assessment of a registrant 's future performance. Management, however, must have a reasonable basis for such an assessment.
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).
8 Ιαν 2019 · Item 10(e)(1)(i)(A) of Regulation S-K requires that a presentation in an SEC filing of a non-GAAP financial measure must be accompanied, with equal or greater prominence, by the most directly comparable GAAP financial measure.
