United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2003_register executive 2010-09-23 article Part II Rules and Regulations D09002ee1c8185baf D09002ee1c8185c7b United States Securities and Exchange Commission originator org United States Government Agency or Subagency As directed by the Sarbanes-Oxley Act of 2002, we are adopting new rules and amendments to address public companies' disclosure or release of certain financial information that is calculated and presented on the basis of methodologies other than in accordance with generally accepted accounting principles (GAAP). 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 directly comparable GAAP financial measure. We also are adopting amendments to Item 10 of Regulation S-K and Item 10 of Regulation S-B to provide additional guidance to those registrants that include non-GAAP financial measures in Commission filings. Additionally, we are adopting amendments to Form 20-F to incorporate into that form the amendments to Item 10 of Regulation S-K. Finally, we are adopting amendments that require registrants to furnish to the Commission, on Form 8-K, earnings releases or similar announcements. 68 FR 4820 https://www.govinfo.gov/app/details/FR-2003-01-30/03-1977 03-1977 fr30ja03-12 RIN 3235-A169 8010-01-P RELEASE NO. 33-8176 34-47226 FR-65 FILE NO. S7-43-02 https://www.govinfo.gov/app/details/FR-2003-01-30/03-1977 https://www.govinfo.gov/content/pkg/FR-2003-01-30/html/03-1977.htm https://www.govinfo.gov/content/pkg/FR-2003-01-30/pdf/03-1977.pdf Reporting and Recordkeeping Requirements Securities Small Businesses 14 p. 4820 4833 68 FR 4820 Title 17 Part 228 17 CFR Part 228 Title 17 Part 229 17 CFR Part 229 Title 17 Part 244 17 CFR Part 244 Title 17 Part 249 17 CFR Part 249 RIN 3235-A169 Conditions for Use of Non-GAAP Financial Measures; Federal Register Vol. 68, Issue RULE 03-1977 II SECURITIES AND EXCHANGE COMMISSION 2003-03-28 2003-03-28 RELEASE NO. 33-8176 34-47226 FR-65 FILE NO. S7-43-02 8010-01-P 03-1977 Final rule.

As directed by the Sarbanes-Oxley Act of 2002, we are adopting new rules and amendments to address public companies' disclosure or release of certain financial information that is calculated and presented on the basis of methodologies other than in accordance with generally accepted accounting principles (GAAP). 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 directly comparable GAAP financial measure. We also are adopting amendments to Item 10 of Regulation S-K and Item 10 of Regulation S-B to provide additional guidance to those registrants that include non-GAAP financial measures in Commission filings. Additionally, we are adopting amendments to Form 20-F to incorporate into that form the amendments to Item 10 of Regulation S-K. Finally, we are adopting amendments that require registrants to furnish to the Commission, on Form 8-K, earnings releases or similar announcements.

Effective Date: March 28, 2003. Compliance Dates: Regulation G will apply to all subject disclosures as of March 28, 2003. The requirement to furnish earnings releases and similar materials to the Commission on Form 8-K will apply to earnings releases and similar announcements made after March 28, 2003. The amendments to Item 10 of Regulation S-K, Item 10 of Regulation S-B and Form 20-F will apply to any annual or quarterly report filed with respect to a fiscal period ending after March 28, 2003. Joseph P. Babits or Craig Olinger, at (202) 942-2910, Division of Corporation Finance, U.S. Securities and Exchange Commission, 450 Fifth Street, NW., Washington, DC 20549-0402. Reporting and Recordkeeping Requirements Securities Small Businesses Securities: Sarbanes-Oxley Act of 2002; implementation Non-generally accepted accounting principles (GAAP) financial measures; conditions for use, Vol. 68, no. 20 Office of the Federal Register, National Archives and Records Administration 2003-01-30 continuing daily deposited born digital 218 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2003-01-30 P0b002ee1809ea89e 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr30ja03 https://www.govinfo.gov/app/details/FR-2003-01-30 https://www.govinfo.gov/content/pkg/FR-2003-01-30/pdf/FR-2003-01-30.pdf https://www.govinfo.gov/content/pkg/FR-2003-01-30/xml/FR-2003-01-30.xml fdlp 4681 4888 DGPO 2010-09-23 2024-06-07 FR-2003-01-30 machine generated eng FR FR-2003-01-30 68 20