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26 Μαρ 2008 · The SEC amended Item 10 of Regulation S-K to require additional disclosures when companies include non-GAAP financial measures in SEC filings. These conditions are in addition to the requirements of Regulation G, which also apply to SEC filings. However, unlike Regulation G, Item 10 (e) applies only to SEC filings.
(e) Use of non-GAAP financial measures in Commission filings. (1) Whenever one or more non-GAAP financial measures are included in a filing with the Commission: (i) The registrant must include the following in the filing:
Any adjustments made to FFO must comply with the requirements of Item 10 (e) of Regulation S-K for a performance measure or a liquidity measure, depending on the nature of the adjustments, some of which may trigger the prohibition on presenting this measure on a per share basis. See Section 100 and Question 102.05. [May 17, 2016] Question 102.03.
Regulation S-K, Item 10 (e) (e) Use of non-GAAP financial measures in Commission filings. (A) A presentation, with equal or greater prominence, of the most directly comparable financial measure or measures calculated and presented in accordance with Generally Accepted Accounting Principles (GAAP); (B) A reconciliation (by schedule or other ...
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Neni 1 Qëllimi. Me ketë ligj rregullohet menaxhimi me resurse peshkore dhe veprimtaria e peshkatarisë dhe akuakulturës që ushtrohet në ujërat e territorit të Kosovës. Neni 2. Dispozitat e këtij ligji kanë për qellim që: peshqit në ujërat e peshkimit të shfrytëzohen në mënyrë racionale për tu ruajtur biodiversiteti;
