Which of These Would Be a Non- Adjusting Event Requiring

Which of these would be a non- adjusting event requiring disclosure when occurring after the reporting period?

A) The discovery of an accounting error in the financial statements of the entity
B) The issue of significant guarantees to customers
C) The settling of a court case which shows that the entity had a liability to pay fines during the reporting period
D) The determination of the proceeds from the sale of some machinery before the end of the reporting period