Russian translation: финансовые показатели, не предусмотренные GAAP
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21:35 Mar 30, 2004
English to Russian translations [PRO] Bus/Financial - Finance (general) / Sarbanes-Oxley Act
English term or phrase:Non-GAAP Financial Measures
Non-GAAP Financial Measures.
Use of any non-GAAP financial measure in Form 20-F will require: (1) a presentation, with equal or greater prominence, of the most directly comparable GAAP financial measure; (2) a reconciliation of the differences between the non-GAAP financial measure and the most directly comparable GAAP financial measure; (3) a statement why management believes the non-GAAP financial measure provides useful information for investors; and (4) to the extent material, a statement of the additional purposes for which management uses the non-GAAP financial measure. - финансовые показатели, отражаемые не в соооветствии с ГААП?