Non-GAAP financial measures

Applicability

SEC Regulation G and Regulation S-K Item 10(e)

• All companies in the scope of Regulation G and/or Regulation S-K Item 10(e)
  

Relevant dates

• Effective immediately

Key impacts

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 based on recent public filings
• Additional considerations related to EBIT and EBITDA, segment disclosures and REIT reporting
• Exemptions available to foreign private issuers, including those applying IFRS® Accounting Standards
• Management’s responsibilities related to non-GAAP financial measure disclosure and control procedures

Report contents 

• Background
• The rules
• The general requirements
• Specific considerations
• Earnings releases and similar announcements
• Foreign private issuers
• Controls and non-GAAP financial measures

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