The Globe and Mail reports in its Saturday edition that one of the core rules about the presentation of non-GAAP metrics is that generally accepted accounting principles measures must have equal or greater prominence to the non-GAAP measures. The Globe's David Milstead writes that the idea is to keep firms from emphasizing an earnings measure that does not conform with accounting rules, at the expense of one that does. Magna International's preferred earnings measure is "adjusted EBIT," a metric that removes interest and taxes, but not depreciation and amortization, from net income. Adjusted earnings before interest and taxes appears in Magna's 2015 earnings release before the GAAP net income. In the annual report, it provides discussion of its adjusted EBIT figure with less attention to net income, which seems to give adjusted EBIT more prominence than net income. Firms also must look at their non-GAAP metric and identify the GAAP measure that is most comparable with it. They must then provide a reconciliation between the two figures -- and alert investors to the balancing the first time the non-GAAP measure is used. Magna did not make that reference on its first use of adjusted EBIT.