Disclosure of material COVID 19 impact: listed entities must report timely, non selective operational and financial effects to investors. Listed entities should assess and disclose the material impact of the CoVID 19 pandemic on operations and financials, using existing materiality guidelines. Disclosures should be timely, adequate, non selective, and may include operational disruption, restart schedules, measures taken, and quantitative/qualitative effects on capital, profitability, liquidity, debt servicing, assets, internal controls, supply chain, demand and contractual risks; entities should update prior disclosures as material developments occur and include pandemic impact in periodic financial statements where possible.