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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	Companion Policy (Consolidated up to 9 June 2023)	Companion Policy	13/07/2023
52-112	National Instrument (Consolidated up to 9 June 2023)	National Instrument	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	CSA Notice and Request for Comment – Proposed Amendments to NI 52-112 Non-GAAP and Other Financial Measures Disclosure	CSA Notice	13/11/2025
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