Regulatory Instrument Details

Securities Law & Policy

52-112 Non-GAAP and Other Financial Measures Disclosure [NI]

52-112
Number
Title
Regulatory Instrument Type
Date Type
Date
52-112
Non-GAAP and Other Financial Measures Disclosure - Consolidated Version
As Amended - National Instrument - 06/09/2023
National Instrument
As Amended
06/09/2023
52-112CP
Companion Policy to NI 52-112 - Consolidated Version
As Changed - Companion Policy - 06/09/2023
Companion Policy
As Changed
06/09/2023

Proposed Amendments Related to 52-112

No documents found
Related (3) Historic (7)
Number
Title
Regulatory Instrument Type
Status
Date
52-502
Exemption from National Instrument 52-112 Non-GAAP and Other Financial Measures Disclosure
Effective - Blanket Order - 06/06/2023
Blanket Order
Effective
06/06/2023
52-501
Exemption from National Instrument 52-112 Non-GAAP and Other Financial Measures Disclosure (EXPIRED)
Effective - Blanket Order - 12/02/2021
Blanket Order
Effective
12/02/2021
52-306
Non-GAAP Financial Measures - Revised Version
Published - CSA Notice - 01/14/2016
CSA Notice
Published
01/14/2016
Number
Title
Regulatory Instrument Type
Status
Date
52-112CP
Changes to 52-112CP (arising from NI 13-103)
Effective - Changes to Policy - 06/09/2023
Changes to Policy
Effective
06/09/2023
52-112
Amendments to NI 52-112 (arising from NI 13-103)
Effective - Amendments to Instrument - 06/09/2023
Amendments to Instrument
Effective
06/09/2023
52-112
Non-GAAP and Other Financial Measures Disclosure
Effective - National Instrument - 08/25/2021
National Instrument
Effective
08/25/2021
52-112CP
Companion Policy to NI 52-112
Effective - Companion Policy - 08/25/2021
Companion Policy
Effective
08/25/2021
CSA Notice NI 52-112 Non-GAAP and Other Financial Measures Disclosure
Published - CSA Notice - 05/27/2021
CSA Notice
Published
05/27/2021
Second Request for Comment Proposed NI 52-112 Non-GAAP and Other Financial Measures Disclosure, Proposed 52-112 CP and related Proposed Consequential Amendments and Changes (includes Comment Letters received)
Published - CSA Notice - 02/13/2020
CSA Notice
Published
02/13/2020
Request for Comment Proposed NI 52-112 Non-GAAP and Other Financial Measures Disclosure and related CP and Related Proposed Consequential Amendments and Changes (includes comment letters received)
Published - CSA Notice - 09/06/2018
CSA Notice
Published
09/06/2018

News Releases Related to 52-112

Title
Date
Canadian securities regulators publish final rule for non-GAAP and other financial measures
May 27, 2021
Canadian securities regulators seek additional comment on proposed rule for Non-GAAP and other financial measures
Feb 13, 2020
Canadian securities regulators propose rule regarding non-GAAP and other financial measures
Sep 06, 2018