{"abstract":"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.","action":"Final rule.","agencies":[{"raw_name":"SECURITIES AND EXCHANGE COMMISSION","name":"Securities and Exchange Commission","id":466,"url":"https://www.federalregister.gov/agencies/securities-and-exchange-commission","json_url":"https://www.federalregister.gov/api/v1/agencies/466","parent_id":null,"slug":"securities-and-exchange-commission"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2003/01/30/03-1977.html","cfr_references":[{"chapter":null,"citation_url":null,"part":228,"title":17},{"chapter":null,"citation_url":null,"part":229,"title":17},{"chapter":null,"citation_url":null,"part":244,"title":17},{"chapter":null,"citation_url":null,"part":249,"title":17}],"citation":"68 FR 4820","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"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.","disposition_notes":null,"docket_ids":["RELEASE NO. 33-8176","34-47226","FR-65","FILE NO. S7-43-02"],"dockets":[],"document_number":"03-1977","effective_on":"2003-03-28","end_page":4833,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2003/01/30/03-1977.xml","html_url":"https://www.federalregister.gov/documents/2003/01/30/03-1977/conditions-for-use-of-non-gaap-financial-measures","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/03-1977?publication_date=2003-01-30","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2003-01-30/03-1977/mods.xml","not_received_for_publication":null,"page_length":14,"page_views":{"count":2148,"last_updated":"2026-07-28 16:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2003-01-30/pdf/03-1977.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2003-01-30","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2003/01/30/03-1977.txt","regulation_id_number_info":{"3235-A169":null},"regulation_id_numbers":["3235-A169"],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":4820,"subtype":null,"title":"Conditions for Use of Non-GAAP Financial Measures","toc_doc":"Non-generally accepted accounting principles (GAAP) financial measures; conditions for use","toc_subject":"Securities:","topics":["Reporting and recordkeeping requirements","Securities","Small businesses"],"type":"Rule","volume":68}