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29.13 Which of the following material events that took place after the reporting date, but before the financial statements were approved, are non-adjusting when applying IAS 10 Events after the reporting perid?
(i) Inventory held at the reporting date was sold for less than cost.
(ii) Capital raised by issuing shares at a premium.
(ii) A company reorganisation which results in discontinuing a line of activity producing 25% of its profit.
(iv) The settlement of a claim for compensation from a former employee wrongly dismissed just before the reporting date.
A (i) and (ii)
B (i), (ii) and (iv)
C (i) and (iii) only
D (ii) and (iii)
答案：D
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