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Excerpt from Practical Guidance

Expert Analysis

How To Draft A Regulation G-Compliant Disclosure

Law360, New York (November 21, 2013, 3:34 PM EST) -- Companies wishing to discuss non-GAAP (generally accepted accounting principles) financial measures either orally, in written statements or in public disclosure documents must carefully follow the requirements of Regulation G for any disclosure of material information containing a non-GAAP financial measure and Item 10(e) (17 CFR 229.10) of Regulation S-K for any U.S. Securities and Exchange Commission filings....

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