This Note provides a discussion of the rules and regulations governing the use of non-GAAP financial information. This Note explains what a non-GAAP financial measure is and discusses what information must be disclosed when a company releases non-GAAP financial information. In particular, this Note discusses the requirements of Regulation G and Item 10(e) of Regulation S-K, and how the two complement each other. This Practice Note includes suggested tips for compliance with both Regulation G and Item 10(e). This Note is applicable to both US public companies and foreign private issuers.