Self-Serve Portal

Regulated Industries

The Financial and Consumer Services Commission of New Brunswick is responsible for the regulation and enforcement of securities, insurance, pensions, credit unions, trust and loan companies, co-operatives, mortgage brokers, pay day lenders, real estate and a wider range of other consumer legislation. We regulate 44,000 industry participants who make their living working with New Brunswickers’ money. These industry participants handle more than $50 billion of New Brunswick consumers’ money.

Questions about your industry’s regulations and legislation? Proposed rule changes? Looking for bulletins and notices? If you operate a business in, or work in, one of these regulated industries, here’s where you’ll find answers.

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

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	13/07/2023
52-112	Companion Policy (Consolidated up to 9 June 2023)	Companion Policy	13/07/2023

Related Documents:

No	Document	Type	Publication Date
52-503	Blanket Order 52-503 - Exemption from National Instrument 52-112 Non-GAAP and Other Financial Measures Disclosure	Blanket Order	12/12/2024
13-103	CSA Notice of National Instrument 13-103 System for Electronic Data Analysis and Retrieval + (SEDAR+) and Consequential Amendments	CSA Notice	29/03/2023

History:

No	Document	Type	Publication Date
52-112	Amendments to NI 52-112 (effective 9 June 2023, arising from NI 13-103)	Amendments to Instrument	24/04/2023
52-112	Changes to 52-112CP (effective 9 June 2023, arising from NI 13-103)	Changes to Companion Policy	24/04/2023
52-112	Ministerial Consent	Ministerial Consent	04/04/2023
52-112	National Instrument	National Instrument	25/08/2021
52-112	Companion Policy	Companion Policy	25/08/2021
52-112	Ministerial Consent	Ministerial Consent	15/06/2021
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	27/05/2021
52-112	CSA Second Notice and Request for Comment Proposed NI 52-112-Non-GAAP and Other Financial Measures Disclosure	CSA Notice	13/02/2020
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	06/09/2018