Companion Policy 51-102CP Continuous Disclosure Obligations
Part 4 Disclosure and Presentation of Financial Information
Section 4.2

Non-GAAP Financial Measures

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.