Αποτελέσματα Αναζήτησης
30 Σεπ 2008 · Requirements Prohibitions; Regulation G: Applies whenever a registrant required to file reports under Section 13(a) or 15(d) of the Exchange Act (other than a registered investment company), or a person acting on the registrant's behalf, discloses or releases publicly any material information that includes a non-GAAP financial measure.
- Non-GAAP Financial Measures - SEC.gov
As to other public communications, any company "that has a...
- SEC.gov | Conditions for Use of Non-GAAP Financial Measures
We are adopting a new disclosure regulation, Regulation G,...
- Non-GAAP Financial Measures - SEC.gov
13 Δεκ 2022 · As to other public communications, any company "that has a class of securities registered under Section 12 of the Securities Exchange Act of 1934, or is required to file reports under Section 15(d) of the Securities Exchange Act of 1934" must comply with Regulation G.
We are adopting a new disclosure regulation, Regulation G, which will require public companies that disclose or release such non-GAAP financial measures to include, in that disclosure or release, a presentation of the most directly comparable GAAP financial measure and a reconciliation of the disclosed non-GAAP financial measure to the most dire...
Our in-depth guide provides interpretive guidance on Reg G, Reg S-K Item 10(e) and Instruction 2 to Item 2.02 Form 8-K. This includes: Specific requirements and prohibitions applicable for public disclosures, SEC filings and other materials which are furnished rather than filed with the SEC
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:
Non-GAAP financial measures included in information that is "filed" with the SEC are subject to the requirements of Regulation G and the requirements contained in Instruction 2 to Item 2.02 Form 8-K (i.e., the requirements of S-K 10(e)(1)(i)).
Regulation G applies to all public releases or disclosure of non-GAAP measures, even if such information is not part of a registrant’s SEC filing (e.g., conference calls, investor presentations, and webcasts) and regardless of whether the information is furnished to or filed with the SEC.
