Material events or transactions are those that could affect the company's financial position or results of operations and would be important to a reasonable investor or stakeholder in making an informed decision about the company. Here are some examples of events or transactions that may be considered material for disclosure in interim financial statements:

1. Significant changes in revenues or expenses: Material increases or decreases in revenue or expenses compared to the same period in the previous year, or compared to the company's expectations, may be material events that require disclosure.
2. Major changes in management or key personnel: Changes in executive management or key personnel, such as the CEO or CFO, may have a material impact on the company's performance and require disclosure.
3. Changes in accounting policies or estimates: Changes in accounting policies or estimates, such as changes in the useful life of assets or the recognition of revenue, may be material events that require disclosure.
4. Significant legal proceedings: Significant legal proceedings, such as lawsuits or investigations, may have a material impact on the company's financial position and require disclosure.
5. Major acquisitions or divestitures: Significant acquisitions or divestitures, including mergers, sales of assets, or joint ventures, may be material events that require disclosure.
6. Major changes in capital structure: Significant changes in the company's capital structure, such as issuing new debt or equity, may be material events that require disclosure.
7. Natural disasters or other significant events: Natural disasters or other significant events, such as pandemics, may have a material impact on the company's financial position and require disclosure.

It's important to note that materiality is a subjective judgment that depends on the specific circumstances of each case, and that companies are responsible for determining which events or transactions are material and require disclosure in their interim financial statement