With reference to SSAP 17 (Accounting for post balance sheet events) and SSAP 18

(Accounting for contingencies):

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(a) define the following terms: (i) post-balance sheet events; (ii) adjusting events; (iii) non-adjusting events; and (iv) contingent gain/loss; (b) give FOUR examples of adjusting events, and FOUR examples of non-adjusting events; and (c) state how (i) a material contingent loss, and (ii) material contingent gains should be accounted for in financial statements.