This Canadian National Instrument sets out requirements applicable to issuers in connection with the disclosure of non-GAAP and other financial measures.

NI 52-112 came into force on August 25, 2021 with application to disclosures for a financial year ending on or after October 15, 2021 (in the case of reporting issuers) and for filings after December 31, 2021 (in the case of issuers that are not reporting issuers).

See National Instrument 52-112 – Non-GAAP and Other Financial Measures Disclosure.

For more information on NI 52-112, see Practice Note, Non-GAAP and Other Financial Measures Disclosure.