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Broadcom | CORRESP: CORRESP

Broadcom | CORRESP: CORRESP

博通 | CORRESP：信函
美股sec公告 ·  03/07 16:32
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Broadcom Inc. responded to the U.S. Securities and Exchange Commission (SEC) on March 7, 2024, regarding concerns raised about its financial reporting. The SEC's correspondence, dated January 30, 2024, highlighted issues with Broadcom's presentation of non-GAAP financial measures in its filings. Specifically, the SEC noted that Broadcom did not give equal or greater prominence to the most directly comparable GAAP measures, such as Net Income and Net Income Margin, alongside non-GAAP measures like Adjusted EBITDA and Adjusted EBITDA Margin. Additionally, the SEC pointed out that Broadcom's non-GAAP reconciliations began with non-GAAP Net Income instead of the GAAP Net Income. Broadcom has since filed a Current Report on Form 8-K, including an earnings release for the fiscal quarter ended February 4, 2024, where it addressed the SEC's concerns by presenting GAAP measures with equal or greater prominence and beginning non-GAAP reconciliations with GAAP Net Income. The company has committed to maintaining these practices in future filings.
Broadcom Inc. responded to the U.S. Securities and Exchange Commission (SEC) on March 7, 2024, regarding concerns raised about its financial reporting. The SEC's correspondence, dated January 30, 2024, highlighted issues with Broadcom's presentation of non-GAAP financial measures in its filings. Specifically, the SEC noted that Broadcom did not give equal or greater prominence to the most directly comparable GAAP measures, such as Net Income and Net Income Margin, alongside non-GAAP measures like Adjusted EBITDA and Adjusted EBITDA Margin. Additionally, the SEC pointed out that Broadcom's non-GAAP reconciliations began with non-GAAP Net Income instead of the GAAP Net Income. Broadcom has since filed a Current Report on Form 8-K, including an earnings release for the fiscal quarter ended February 4, 2024, where it addressed the SEC's concerns by presenting GAAP measures with equal or greater prominence and beginning non-GAAP reconciliations with GAAP Net Income. The company has committed to maintaining these practices in future filings.
博通公司於2024年3月7日就其財務報告提出的擔憂向美國證券交易委員會（SEC）做出了回應。美國證券交易委員會於2024年1月30日發出的信函強調了博通在其文件中提出的非公認會計准則財務指標的問題。具體而言，美國證券交易委員會指出，博通對淨收入和淨收入利潤率等最直接可比的GAAP指標，以及調整後息稅折舊攤銷前利潤率和調整後息稅折舊攤銷前利潤率等非公認會計准則指標的重視程度不等於或更高。此外，美國證券交易委員會指出，博通的非公認會計准則對賬從非公認會計准則淨收益開始，而不是公認會計准則淨收益。此後，博通提交了表格8-K的最新報告，包括截至2024年2月4日的財季業績，博通在該報告中，博通通過提交具有同等或更高重要性的GAAP指標並開始與GAAP淨收益進行非公認會計准則對賬來解決美國證券交易委員會的擔憂。該公司已承諾在未來的文件中維持這些做法。
博通公司於2024年3月7日就其財務報告提出的擔憂向美國證券交易委員會（SEC）做出了回應。美國證券交易委員會於2024年1月30日發出的信函強調了博通在其文件中提出的非公認會計准則財務指標的問題。具體而言，美國證券交易委員會指出，博通對淨收入和淨收入利潤率等最直接可比的GAAP指標，以及調整後息稅折舊攤銷前利潤率和調整後息稅折舊攤銷前利潤率等非公認會計准則指標的重視程度不等於或更高。此外，美國證券交易委員會指出，博通的非公認會計准則對賬從非公認會計准則淨收益開始，而不是公認會計准則淨收益。此後，博通提交了表格8-K的最新報告，包括截至2024年2月4日的財季業績，博通在該報告中，博通通過提交具有同等或更高重要性的GAAP指標並開始與GAAP淨收益進行非公認會計准則對賬來解決美國證券交易委員會的擔憂。該公司已承諾在未來的文件中維持這些做法。
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