“capital management measure” means a financial measure disclosed by an issuer that
(a) is intended to enable an individual to evaluate an entity’s objectives, policies and processes for managing the entity’s capital,
(b) is not a component of a line item disclosed in the primary financial statements of the entity,
(c) is disclosed in the notes to the financial statements of the entity, and
(d) is not disclosed in the primary financial statements of the entity;
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