Αποτελέσματα Αναζήτησης
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.
- Conditions for Use
We are adopting a new disclosure regulation, Regulation G,...
- Financial Reporting Manual
Regulation G S-K 10(e) Foreign Private Issuers: FPIs are...
- Conditions for Use
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:
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...
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.;
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 ...
Regulation G contains a general requirement that a non-GAAP financial measure should not be made public if that measure, taken together with the information accompanying it, is misleading. Additionally, Regulation G requires that a non-GAAP financial measure be accompanied by:
Today, the SEC staff is actively commenting to companies about their use of non-GAAP financial measures in communications and financial reporting. The majority of these comments are intended to point companies to the C&DIs to remind them of their obligation to comply with SEC rules and interpretations.
