(b) Material change, as used in section 683.9 of the General Business Law, includes but is not limited to:

1. (1) the termination, closing, or failure to renew, during a three-month period, of the lesser of 10, or 10 percent, of the franchises of a franchisor, regardless of location;
2. (2) a purchase by the franchisor in excess of five percent of its existing franchises during six consecutive months;
3. (3) a change in the franchise fees charged by the franchisor; and

4. (4) any significant adverse change in the business condition of the franchisor or in any of the following:

   1. (i) the obligations of the franchisee to purchase items from the franchisor or its designated sources;
   2. (ii) limitations or restrictions on the goods or services which the franchisee may offer to its customers;
   3. (iii) the obligations to be performed by the franchisor;
   4. (iv) the franchise contract or agreements, including amendments thereto;
   5. (v) the franchisor's accounting system resulting in a five percent or greater change in its net profit or loss in any six-month period; or
   6. (vi) the service, product or model line.
5. (5) audited financial statements of the preceding fiscal year.