The Following Are Material Events That Occurred for Yorba Linda

The following are material events that occurred for Yorba Linda Plc between the reporting date and the date when the financial report is authorised for issue. $$\begin{array} { | l | l | } \hline \text { II } & \text { Bankruptcy of a customer that occurs after the reporting date } \\\hline \text { III } & \begin{array} { l } \text { Determination after the reporting date of the costs assets purchased before the } \\\text { reporting date }\end{array} \\\hline \text { IV } & \begin{array} { l } \text { Decline in market value of investments after the reporting date of investments } \\\text { purchased before the reporting date }\end{array} \\\hline \mathrm { V } & \text { Dividends declared after the reporting date } \\\hline \mathrm { VI } & \text { A lawsuit filed by a customer after the reporting date } \\\hline\end{array}$$ Which of the following options identify all the adjusting events for Yorba Linda Plc,in accordance with IAS 10 Events After the Reporting Period?

A) I, II and III
B) II, III and IV
C) I, II and VI
D) III, IV and V