Chapter 5 — Disclosure Controls and Procedures Related to Non-GAAP Measures and Other Considerations

Chapter 5 — DCPs Related to Non-GAAP Measures and Other Considerations

Confidential and Proprietary — for Use Solely by Authorized Personnel

This SEC Reporting Interpretations manual provides comprehensive guidance; however, the manual does not address all possible fact patterns, and the guidance is subject to change. Consult a Deloitte & Touche LLP professional regarding your specific issues and questions.