Materiality disclosure requires listed entities to promptly report price-sensitive events involving themselves, subsidiaries, or associates and publish a board-approved policy.

Listed entities with specified securities primarily listed on recognised stock exchanges must promptly disclose material or price-sensitive events or information concerning themselves, subsidiaries or associates, no later than twenty-four hours. Materiality depends on whether omission would alter publicly available information or likely cause a significant market reaction if later revealed; otherwise, the board may determine materiality. Listed entities must maintain a board-approved materiality policy and publish it on their websites.

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