Which of the Following Material After Balance Sheet Date Events

Multiple Choice

Which of the following material after balance sheet date events is a non-adjusting event?

A) Major disposal of assets before the reporting date.
B) Expropriation of assets by government before the reporting date.
C) Issue of preference shares shortly after the reporting date.
D) Settlement before authorisation date of the financial report of a lawsuit filed by a customer three years ago.
E) None of the given answers.