The following are examples of the types of events or information which may be material. This list is not exhaustive and is not a substitute for companies exercising their own judgement in making materiality determinations.
…Changes in Financial Results
- a significant increase or decrease in near-term earnings prospects
- unexpected changes in the financial results for any periods
- shifts in financial circumstances, such as cash flow reductions, major asset writeoffs or write-downs
- changes in the value or composition of the company’s assets
- any material change in the company’s accounting policy