SEC comment letter
Filing comparison
SEC staff questioned UBS AG's accounting for non-GAAP measures
Letter dated 2025-09-12; published on EDGAR 2026-04-28 — the SEC releases comment letters only after the review closes.
We note your disclosure, here and elsewhere, that your alternative performance measures ("APMs") may qualify as non-GAAP measures. In future filings, please clearly identify all APMs that are considered to be non-GAAP financial measures and to the extent that they continue to be presented, ensure that you provide required disclosures, including a reconciliation, under Regulation G and under Item 10(e) of Regulation…
Evidence
- Direction
- staff to company
- Letter dated
- 2025-09-12
- Published on edgar
- 2026-04-28
- Reviewing
- UBS AG Form 20-F for Fiscal Year Ended December 31, 2024 Filed March 17, 2025 File No. 001-15060 Dear Todd Tuckner: We have limited our review of your filing to
- Source
- SEC staff comment letter (UPLOAD)
- Topics
- Non-GAAP measures
- Why
- SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.