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financial measure

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SEC Adopts Final Rules on Use of Non-GAAP Financial Measures
"The article defines the released rules and amendments (the "Final Rules") that implement the requirements of Section 401b. The centerpiece of the Final Rules is Regulation G, which requires public companies, other than investment companies, that disclose or release non-GAAP financial measures, to include in that disclosure or release...
Tags: Financial, SEC, non-GAAP, Stroock & Stroock & Lavan, Financial Measure, GAAP, Financial Accounting, Finance
White papers 2003-03-20
SEC Adopts Final Rules: Conditions for Use of Non-GAAP Financial Measures and Disclosure of Earnings Releases on Form 8-K
The Securities and Exchange Commission (the "SEC") adopted final rules pursuant to Section 401b of the Sarbanes-Oxley Act of 2002 ("SOX") relating to the use of non-GAAP financial measures. The rules are being implemented through two separate, but related bodies of regulation: (1) new Regulation G, governing public disclosures or...
Tags: Financial, SEC, non-GAAP, Earnings, Financial Measure, Regulation G, GAAP, Financial Accounting, Finance
White papers 2003-02-01
One Beacon Insurance Group Q4 2008 Earnings Call Transcript
Earnings Call ExcerptOne Beacon Insurance Group OB Q4 2008 Earnings Call February 6, 2009 10:00 am ET Executives T. Michael Miller – Chief Executive Officer, President Paul H. McDonough – Chief Financial Officer Todd Mills – Treasurer and Vice President of Investor Relations Analysts John Fox – Fenimore...
Tags: Financial, Call Transcript, non-GAAP, Insurance, Earnings, Investor Relations, Financial Measure, Financial Accounting, GAAP, Finance, Seeking Alpha
Earnings calls 2009-02-06
Wind River F1Q10 (Qtr End 4/30/09) Earnings Call Transcript
Earnings Call ExcerptWind River Systems, Inc. WIND F1Q10 Earnings Call January 30, 2008 5:00 pm ET Executives Anne Marie McCauley - Vice President, Investor Relations Ian R. Halifax - Chief Financial Officer, Senior Vice President - Finance & Administration, Secretary Kenneth R. Klein - Chairman of the Board, President,...
Tags: Wind River Systems Inc., Financial, Call Transcript, non-GAAP, Earnings, Financial Measure, GAAP, Financial Accounting, Finance, Seeking Alpha
Earnings calls 2009-06-04
Eastman Chemical Company Q2 2009 Earnings Call Transcript
Earnings Call ExcerptEastman Chemical Company EMN Q2 2009 Earnings Call Transcript July 24, 2009 8:00 am ET Executives Greg Riddle -- IR Jim Rogers -- President and CEO Curt Espeland -- SVP and CFO Analysts Frank Mitsch -- BB&T Capital Markets P.J. Juvekar -- Citigroup Kevin McCarthy -- Bank...
Tags: Chemical Company, Financial, Call, Call Transcript, Earnings, Financial Measure, Financial Accounting, Engineering, Finance, Seeking Alpha, Eastman Chemical Co.
Earnings calls 2009-07-24

Additional Resources

Conditions for the Use of Non-GAAP Financial Measures and New Form 8-K Requirements for Earnings Releases
Pursuant to Section 401b of the Sarbanes-Oxley Act of 2002 (the "Act"), the Securities and Exchange Commission (the "SEC") on January 22, 2003 adopted disclosure rules for public companies that release pro forma financial information in any report filed with the SEC or in any other public disclosure or release....
Tags: Financial, SEC, non-GAAP, Helms Mulliss & Wicker, GAAP, Financial Accounting, Finance
White papers 2003-01-01
Use Of NON -GAAP Financial Measures
"On January 22, 2003, the SEC issued new Regulation G, governing public disclosures or releases of material information that include a non-GAAP financial measure. Regulation G requires an issuer to reconcile non-GAAP financial measures, such as EBITDA and certain pro forma financial information, to the most directly comparable GAAP financial...
Tags: Financial, non-GAAP, Regulation G, GAAP, Financial Accounting, Finance
White papers 2003-01-01
Conditions for Use of Non-GAAP Financial Measures; Requirement to Furnish Earnings Releases on Form 8-K
The SEC rules: adopt new Regulation G, governing disclosure or release of material information that includes a non-GAAP financial measure. Regulation G prohibits material misstatements or omissions that would make the presentation of the material non-GAAP financial measure, under the circumstances in which it is made, misleading, and requires...
Tags: SEC, non-GAAP, Earnings, Regulation G, GAAP, Financial Accounting, Finance
White papers 2003-03-28
SEC financial reporting requirements
Amended Item 10 of Regulations S-K and S-B requires filings that disclose a non-GAAP financial measure to state why management believes the non-GAAP financial measure provides useful information.Amended Item 10 of Regulations S-K and S-B requires filings that disclose a non-GAAP financial measure to state why management believes the non-GAAP...
Tags: financial reporting, non-GAAP, SEC
Research articles 2003-07-01
New Rules To Address The Conditions for Use of Non-GAAP Financial Information & Requirements for SEC Earnings Releases
This article provides the information regarding the new rules adopted by SEC to address the conditions for use of Non-GAAP financial information under section 401b of Sarbanes-Oxley Act and the requirements companies have to furnish for earnings releases. This release adopts: New Regulation G, Amendments to Item 10 of...
Tags: Financial, SEC, non-GAAP, Thelen Reid & Priest, Earnings Release, GAAP, Financial Accounting, Finance
White papers 2003-01-24
Conditions For Use Of Non-GAAP Financial Measures-Securities And Exchange Commission
As directed by the Sarbanes-Oxley Act of 2002, the new rules and amendments to address public companies' disclosure or release of certain financial information that is calculated and presented on the basis of methodologies other than in accordance with generally accepted accounting principles GAAP. A new disclosure regulation, Regulation G,...
Tags: Financial, Commission, non-GAAP, Amendment, GAAP, Financial Accounting, Finance
White papers 2003-01-22
SEC Adopts New Rules Governing Disclosure of Non-GAAP Financial Measures and Amendments to Form 8-K Relating to Earnings Releases
In Release No. 33-8176; 34-47226; FR-65, the SEC adopts a two pronged approach to the disclosure of pro forma financial information: ƒnƒnNew Regulation G requires companies that publicly disclose or release material information containing ¡§non-GAAP financial measures¡¨ to include i a presentation of the most directly comparable GAAP financial measure...
Tags: Financial, SEC, non-GAAP, GAAP, Financial Accounting, Finance
White papers 2003-01-24
Final Rule: Conditions For Use Of Non-GAAP Financial Measures
As directed by the Sarbanes-Oxley Act of 2002, U.S Securities and Exchange Commission is adopting new rules and amendments to address public companies' disclosure or release of certain financial information that is calculated and presented on the basis of methodologies other than in accordance with generally accepted accounting principles GAAP....
Tags: Financial, SEC, non-GAAP, GAAP, Financial Accounting, Finance
White papers 2002-01-24
MBIA Inc. Reports First Quarter 2008 Financial Results
ARMONK, N.Y. -- MBIA Inc. (NYSE: MBI), the holding company for MBIA Insurance Corporation, today reported a net loss for the first quarter of 2008 of $2.4 billion, compared with net income of $198.6 million during the same period in 2007. The net loss per share for the first quarter...
Tags: MBIA Inc.
Research articles 2008-05-12
2002 Annual Report Prudential Financial
This the the annual report of Prudential Financial for the year 2002.Prudential Financial is one of the largest financial services companies in the United States. They offer a wide range of financial products and services, including life insurance, property and casualty insurance, mutual funds, annuities, pension and other retirement...
Tags: Financial, Prudential Insurance Company Of America, Financial Accounting, Finance
White papers 2003-01-01
Constant Contact Announces Selected First Quarter 2008 Financial Results
WALTHAM, Mass. -- Constant Contact([R]), Inc. (NasdaqGM: CTCT), a leading provider of email marketing and online surveys for small organizations, today announced selected financial results and operating metrics for the three months ended March 31, 2008. Those results are as follows: * our revenue was $18,167,000; *...
Tags: Company, E-mail, EBITDA, FINANCE, financial, GAAP, MARKETING, non-GAAP, SEC
Research articles 2008-04-11
TBS International Limited Reports Fourth Quarter and Year Ended December 31, 2006 Financial Results
TBS International Limited (NASDAQ: TBSI) announced today its financial and operating results for the fourth quarter and year ended December 31, 2006. Fourth Quarter 2006 highlights: -- Net income of $14.4 million or $0.51 per share calculated on 28,088,310 weighted average number of...
Tags: TBS International Ltd.
Research articles 2007-03-08
Optimal Group Announces Financial Guidance for First Quarter of 2006; Provides Q4 2005 Guidance Update; Year-End Earnings to be Released on March 6, 2006
MONTREAL -- Optimal Group Inc. (NASDAQ:OPMR) today announced its financial outlook for the first quarter of 2006. All references are to U.S. dollars. First Quarter 2006 Guidance For the first quarter of 2006, Optimal expects to report adjusted earnings per diluted share of $0.21 to $0.23 based on...
Tags: Optimal Group Inc.
Research articles 2006-02-07
Integrated Paving Concepts Inc.: 2006 Second Quarter Financial Results
Integrated Paving Concepts Inc. (TSX: IPA) released today the unaudited financial results for the three and six month periods ending June 30, 2006. The Company's income before interest, depreciation and income taxes ("EBITDA") for the three months ended June 30, 2006 decreased by 56% to $406,000 over the same...
Tags: Integrated Paving Concepts Inc.
Research articles 2006-07-13
Alcoa's Hungary Operations Named Most Efficient Based on Financial Measure
SZEKESFEHERVAR, Hungary & PITTSBURGH -- Alcoa announced today that its Alcoa-KEfE[umlaut]m operation located in Szekesfehervar, Hungary was ranked as the "Most Efficient Company" by major business weekly FigyelE of the 200 largest corporations in the country based on ratios of Ebitda (earnings before interest, taxes, depreciation and amortization) to invested...
Tags: Alcoa Inc., financial
Research articles 2006-10-19
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