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13 Δεκ 2022 · Last Update: December 13, 2022. These Compliance & Disclosure Interpretations ("C&DIs") comprise the Division's interpretations of the rules and regulations on the use of non-GAAP financial measures. The bracketed date following each C&DI is the latest date of publication or revision.
- Conditions for Use
We are adopting a new disclosure regulation, Regulation G,...
- Financial Reporting Manual
FPIs are exempt from Regulation G if three conditions are...
- Conditions for Use
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 ...
30 Σεπ 2008 · FPIs are exempt from Regulation G if three conditions are met: The securities of the FPI are listed or quoted on a securities exchange or inter-dealer quotation system outside the U.S.; The non-GAAP financial measure is not derived from or based on a measure calculated and presented in accordance with U.S. GAAP; and
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.
Regulation G states that: Non-GAAP financial measures must not be misleading. The most directly comparable GAAP measure must be presented.
GAAP financial measures mainly comprise the following: — Regulation G, Conditions for Use of Non-GAAP Financial Measures (reproduced in Appendix 1). — Regulation S-K Item 10(e), Use of non-GAAP financial measures in Commission filings (reproduced in Appendix 2). — Instruction 2 to Item 2.02, The requirements of paragraph (e)(1)(i) of Item 10
30 Ιαν 2003 · 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:
