Events After the Reporting Date Are of Two Types

Events after the reporting date are of two types:
Type 1 Those that provide new evidence about conditions that existed at the reporting date
Type 2 Those that relate to new conditions arising after the reporting date
Which of the following statements is correct?

A) Only type 1 events affect the figures in the financial statements of the previous period
B) Only type 2 events affect the figures in the financial statements of the previous period
C) Both type 1 and type 2 events affect the figures in the financial statements of the previous period
D) Neither type 1 nor type 2 events affect the figures in the financial statements of the previous period