Regulation G adopted by the Securities and Exchange Commission (as directed by the Sarbanes-Oxley Act of 2002) sets forth rules regarding the disclosure of non-GAAP financial measures, as defined in that Regulation. 

The Goldman Sachs Group, Inc. (together with its consolidated subsidiaries, “Goldman Sachs”) may, from time to time, make non-GAAP financial measures public orally, telephonically, by webcast, by broadcast, or by similar means. At the time, we may make reference to this Web site for additional disclosure about the financial measure.

Please click on the link below for the Goldman Sachs non-GAAP financial measures, as well as related disclosure about those measures.   

Non-GAAP Financial Measures [PDF]