Which of the Following Is an Example of a Non-

Which of the following is an example of a non- adjusting events after the reporting date?

A) a bank's withdrawal of a necessary line of credit to a company that had been facing financial difficulties during the financial year
B) the discovery of fraud or errors that show that the financial statements are incorrect
C) a decline in the market value of listed investments after the end of the reporting period
D) settlement,after the end of the reporting period,of legal action taken against the entity that establishes the exact amount of the claim that was in existence,but uncertain,at reporting date