National Policy 51-201 Disclosure Standards
Part IV Materiality
Section 4.3

Examples of Potentially Material Information

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