Financial Measures

The Instrument applies when a specified financial measure is disclosed in a document. If the financial measure is identified only by label without a corresponding numerical amount or measure, a specified financial measure has not been disclosed and, thus, the disclosure requirements within the Instrument do not apply.

For clarity, the Instrument does not apply to qualitative disclosure of targets, benchmarks or covenants that are not accompanied by the disclosure of a financial numerical amount for the measure.

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of B.C. laws and rules on Lexata’s website: These materials contain information that has been derived from information originally made available by the Province of British Columbia at: http://www.bclaws.gov.bc.ca and this information is being used in accordance with the King’s Printer Licence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.

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