2.3 Financial and Other Measures That Are Not Subject to the Rules

Certain financial, operating, or statistical metrics (operating measures or other measures such as dollar revenue per square foot; same-store sales; system-wide sales; revenues from slot machines for casinos provided that the sales figures were computed under GAAP; or unit sales, numbers of employees, numbers of subscribers, or numbers of advertisers).

Financial measures required by GAAP, such as the presentation of a single segment measure of profit or loss that must be disclosed for each reportable segment under ASC 280. See Section 2.5.

“[R]atios or statistical measures that are calculated using exclusively . . . financial measures calculated in accordance with GAAP.”

“[M]easures required to be disclosed by GAAP, Commission rules, or a system of regulation of a government or governmental authority or self-regulatory organization.”

Measures used in certain business combination transactions (e.g., a projection or forecast of the results of operations of a proposed business combination disclosed in a filing used for a proposed merger transaction).

“[D]isclosure of amounts of expected indebtedness, including contracted and anticipated amounts.”

“[D]isclosure of amounts of repayments that have been planned or decided upon but not yet made.”

“[D]isclosure of estimated revenues or expenses of a new product line, so long as such amounts were estimated in the same manner as would be computed under GAAP” (e.g., projected revenue using GAAP principles).