> Ability of the company to reliably quantify the income and expenses that relate to covid-19> Manner of disclosure of the quantifiable impacts in the construct of the financial statements> Extent of information that should be included in the notes to the financial statements and outside, to provide sufficient and high-quality disclosure of these impacts on the company’s performance, position and prospects.In determining the company’s ability to reliably quantify impact, consideration should be given to only those incomes and expenses that are incremental and directly attributable to covid-19.
Therefore, items of costs such as rent and utilities, or depreciation on idle facilities due to temporary closure, or payroll for idle employees.