NO.PZ2023081403000125
问题如下：
Q. If a company uses a non-GAAP financial measure in an SEC filing, then the company must:选项：
A.give more prominence to the non-GAAP measure if it is used in earnings releases. B.provide a reconciliation of the non-GAAP measure and equivalent GAAP measure. C.exclude charges requiring cash settlement from any non-GAAP liquidity measures.解释：
B is correct. If a company uses a non-GAAP financial measure in an SEC filing, it is required to provide the most directly comparable GAAP measure with equivalent prominence in the filing. In addition, the company is required to provide a reconciliation between the non-GAAP measure and the equivalent GAAP measure. Similarly, IFRS requires that any non-IFRS measures included in financial reports must be defined and their potential relevance explained. The non-IFRS measures must be reconciled with IFRS measures.
讲义：the SEC prohibits the exclusion of charges from requiring cash settlement from any non-GAAP liquility measures, other than EBIT and EBITDA
麻烦详细说明下这句及举例，多谢
