If a company uses a non-GAAP financial measure in an SEC filing, then the company must:

a) give more prominence to the non-GAAP measure if it is used in the MD&A alongside GAAP financial information

b) provide a reconciliation of the non-GAAP measure and equivalent GAAP measure

c) exclude charges requiring cash settlement from any non-GAAP liquidity measure

d) describe in detail why it believes the non-GAAP financial measure presents more useful and relevant information to financial statement users