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This section defines certain terms as used in Regulation G (§§ 244.100 through 244.102). (a) (1) Non-GAAP financial measure. A non-GAAP financial measure is a numerical measure of a registrant's historical or future financial performance, financial position or cash flows that:
In May 2016, the SEC staff issued updated Compliance & Disclosure Interpretations (C&DIs) that provide additional guidance about how companies are allowed to use non-GAAP financial measures, specifically listing prohibited practices.
In-depth guidance on the SEC rules related to non-GAAP financial measures, with examples and illustrative SEC comments.
27 Απρ 2023 · Item 100 of Regulation G provides the overarching disclosure requirements that apply when a registrant presents or releases publicly (in writing or orally) any material information that includes a non -GAAP financial measure.
In June 2022, the SEC issued a final rule that (1) requires reporting companies to submit their “glossy” annual reports electronically on EDGAR in PDF format when they are provided to stockholders and (2) eliminates the option for a company to provide paper copies or to only post such an annual report on its Web site.
13 Δεκ 2022 · Question: Can a non-GAAP measure violate Rule 100(b) of Regulation G if the recognition and measurement principles used to calculate the measure are inconsistent with GAAP? Answer: Yes. By definition, a non-GAAP measure excludes or includes amounts from the most directly comparable GAAP measure.
1.3.1. Definition SEC Regulation G and IOSCO guidance define a non-GAAP financial measure as “a numerical measure of a registrant's historical or future financial performance, financial position, or cash flows that: “excludes amounts, or is subject to adjustments that have the effect of excluding amounts, that
