13 July 2017

Consultation paper: Disclosing non-GAAP financial information

First published 6 March 2017

Final date for submissions




Consultation document

Disclosing non-GAAP financial information

Resulting documents

Disclosing non-GAAP financial information guidance


13 July 2017

Following our consultation process, we have now released our updated Guidance note: Disclosing non-GAAP financial information.

This replaces our 2012 guidance note to reflect Financial Markets Conduct Act 2013 requirements, and our findings after reviewing  non-GAAP financial information since 2012.

This guidance note communicates our expectations on presenting non-GAAP financial information, including pro-forma financial information.

We have also published some 'questions and answers’ on our website. These provide additional insights into specific aspects of the guidance.

If you have questions, please contact us at [email protected]