Financial disclosures: mandatory reporting of accounting policy changes, audit qualifications and material events alongside results.

Listed entities must disclose changes in accounting policies, auditor modified opinions and their cumulative impact, and how prior period audit reservations affecting current results are resolved or the remedial steps intended. Management may explain audit qualifications; where impacts cannot be quantified an estimate or reasons for non estimation must be provided for auditor review. Exceptional/extraordinary items, material events affecting quarterly results, segment reporting, dividend per share particulars and, for entities not yet in commercial production, fundraising and project status details certified by CEO/CFO and board approval must be disclosed.

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