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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. Explanation of C&DIs and illustrative SEC comments ...
10 ώρες πριν · Regulation G applies to all disclosure of non-GAAP by SEC registrants. Item 10(e) of Regulation S-K applies to the disclosure in SEC filings such as Form 10-K, Form 10-Q, Form S-1, etc. Regulation G and part (1)(i) of Item 10(e) apply to press releases that are furnished under Item 2.02 of Form 8-K. Companies should understand the distinction ...
Examples of such financial measures would include measures of capital or reserves calculated for such a regulatory purpose. 3. Requirements of Regulation G. Regulation G contains a general disclosure requirement and a specific requirement of a reconciliation of the non-GAAP financial measure to the most directly comparable GAAP financial ...
13 Δεκ 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.
30 Σεπ 2008 · Regulation G S-K 10(e) Foreign Private Issuers: 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.;
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.
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.
