The Following Are Material Events That Occurred for Kooga Plc

The following are material events that occurred for Kooga Plc between the reporting date and the date when the financial report is authorised for issue. $$\begin{array} { | l | l | } \hline \text { II } & \text { Acquisition of a major business competitor } \\\hline \text { III } & \text { Discovery of inventory items damaged by floods after the reporting date } \\\hline \text { IV } & \begin{array} { l } \text { Receipt of information after the reporting date indicating that an asset was } \\\text { impaired at reporting date }\end{array} \\\hline \mathrm { V } & \begin{array} { l } \text { Settlement of a court case outstanding for many years that confirms that the } \\\text { entity had a present obligation at the reporting date }\end{array} \\\hline \mathrm { VI } & \text { Major litigation arising solely out of events that occurred after the reporting date } \\\hline\end{array}$$ Which of the following options identify all the non-adjusting events for Kooga Plc,in accordance with IAS 10 Events After the Reporting Period?

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