Non-GAAP Financial Measures

CAUTION: Lexata's content was last updated in 2024 and may not reflect current securities regulatory requirements.

Reporting issuers that intend to publish financial measures other than those prescribed by Canadian GAAP applicable to publicly accountable enterprises should refer to CSA Staff Notice 52-306 Non-GAAP Financial Measures* for a discussion of staff expectations concerning the use of non-GAAP measures.

* Lexata note: Staff Notice 52-306 was replaced by National Instrument 52-112 and its Companion Policy as of August 25, 2021. There are exceptions for annual materials filed in respect of 2020. For transition details, see Part 5 of the new rule.

The U.S. and Canadian securities law topics covered by this website are listed on the home page. Please contact us with any questions about the coverage of this website and future topic additions.

In respect of Ontario laws and rules on Lexata’s website: © Queen’s Printer The materials have been reproduced with care but are not the official versions as set forth in The Legislation Act, 2006.

In respect of B.C. laws and rules on Lexata’s website: These materials contain information that has been derived from information originally made available by the Province of British Columbia at: http://www.bclaws.gov.bc.ca and this information is being used in accordance with the King’s Printer Licence – British Columbia, available at: https://www.bclaws.gov.bc.ca/standards/Licence.html. They have not, however, been produced in affiliation with, or with the endorsement of, the Province of British Columbia and THESE MATERIALS ARE NOT AN OFFICIAL VERSION.

Reset Password

Thank you for trialing Lexata.

We look forward to working with you.

Already a customer? Please

Back to Login