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52-112 - Non-GAAP and Other Financial Measures Disclosure

There is a public consultation in progress that is applicable to this rule. Click here for more information.

Category: 5 - Ongoing Requirements for Issuers and Insiders
Status:

Current Instruments:

No Document Type Publication Date
52-112 National Instrument (Consolidated up to 9 June 2023) National Instrument
52-112 Companion Policy (Consolidated up to 9 June 2023) Companion Policy

Proposed Rules and Changes:

CSA Notice and Request for Comment – Proposed Amendments to 52-112 Non-GAAP and Other Financial Measures Disclosure

Comment Period Opened 13 Nov 2025 TO 11 Feb 2026
Proposed Amendments to NI 52-112 Non-GAAP and Other Financial Measures Disclosure.pdf

Please address your comments to the Financial and Consumer Services Commission of New Brunswick and submit it in writing on or before February 11, 2026.

How to Contact


Please deliver your comments to the addresses below. Your comments will be distributed to the other participating CSA Jurisdictions:  

The Secretary     
Ontario Securities Commission
20 Queen Street West         
22nd Floor            
Toronto, Ontario M5H 3S8
Fax: 416-593-2318        
Email: comments@osc.gov.on.ca

Me Philippe Lebel
Corporate Secretary and Executive Director, Legal Affairs
Autorité des marchés financiers
Place de la Cité, tour PwC
2640, boulevard Laurier, bureau 400
Québec (Québec) G1V 5C1
Fax : 514-864-8381
Email: consultation-en-cours@lautorite.qc.ca


 

  Submit a Comment Online

Related Documents:

No Document Type Publication Date
13-103 CSA Notice of National Instrument 13-103 System for Electronic Data Analysis and Retrieval + (SEDAR+) and Consequential Amendments CSA Notice
52-503 Blanket Order 52-503 - Exemption from National Instrument 52-112 Non-GAAP and Other Financial Measures Disclosure Blanket Order

History:

No Document Type Publication Date
52-112 CSA Second Notice and Request for Comment Proposed NI 52-112-Non-GAAP and Other Financial Measures Disclosure CSA Notice
52-112 CSA Notice and Request for Comment Proposed NI 52-112 Non-GAAP and Other Financial Measures Disclosure, Proposed 52-112CP and Related Proposed Consequential Amendments CSA Notice
52-112 CSA Notice of Publication of National Instrument 52-112 Non-GAAP and Other Financial Measures Disclosure, Companion Policy 52-112 and Related Consequential Amendments and Changes CSA Notice
52-112 Ministerial Consent Ministerial Consent
52-112 Companion Policy Companion Policy
52-112 National Instrument National Instrument
52-112 Changes to 52-112CP (effective 9 June 2023, arising from NI 13-103) Changes to Companion Policy
52-112 Amendments to NI 52-112 (effective 9 June 2023, arising from NI 13-103) Amendments to Instrument
52-112 Ministerial Consent Ministerial Consent
52-112 CSA Notice and Request for Comment – Proposed Amendments to 52-112 Non-GAAP and Other Financial Measures Disclosure CSA Notice