National Instrument 52-112 Non-GAAP and Other Financial Measures Disclosure
Part 1 Definitions and Application
Section 1

non-GAAP ratio

“non-GAAP ratio” means a financial measure disclosed by an issuer that

(a) is in the form of a ratio, fraction, percentage or similar representation,

(b) has a non-GAAP financial measure as one or more of its components, and

(c) is not disclosed in the financial statements of the entity;