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A disclosure of financial performance that is based on metrics other than those which adhere to Generally Accepted Accounting Principles (GAAP). These measures can include the metrics used for the payment of performance-based cash bonuses that can be deferred or for the vesting of a company NQDC plan contribution. The SEC is suspicious about the overuse of non-GAAP measures in financial reporting and is averse to non-GAAP measures that are either misleading or more prominent than the standard GAAP figures.