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Regulation G
Practical Law Glossary Item 7-382-3746 (Approx. 2 pages)
Glossary
Regulation G
A set of SEC rules that require reporting companies that file with the SEC or otherwise disclose non-GAAP financial measures (whether in writing or orally) to include in that filing or other disclosure:
- A presentation of the most directly comparable GAAP financial measure.
- A reconciliation of the disclosed non-GAAP financial measure to the most directly comparable GAAP financial measure.
For more information, see Practice Note, Using Non-GAAP Financial Information.