Regulatory Alerts2021-05-27
CSA Notice of Publication: Regulation 52-112 respecting Non-GAAP and Other Financial Measures Disclosure
The Canadian Securities Administrators have published final Regulation 52-112 and related materials to standardize the disclosure of non-GAAP financial measures, non-GAAP ratios, and other financial measures by reporting issuers. The regulation introduces updated definitions and specific disclosure requirements for capital management, supplementary, and total of segments measures to ensure investors receive consistent and transparent information. These materials replace previous staff notice guidance and are expected to come into force on August 25, 2021, following necessary ministerial approvals.
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