The following is a list of events that took place between the date of the Statement of financial position (30.6.2012) and the date it was approved for sending to shareholders. Place a tick in the appropriate grid (x) if the event is an adjusting event (y) if it is a non-adjusting event.

(a) The exchange rate with the country of the main supplier has become very unfavourable

(b) A cheque was received from a customer whose debt has already been written off

(c) In a reorganisation the company has abandoned a line of activity yielding 20% of its profit

(d) Received information of an accident that destroyed a company vehicle in May 2012

(e) Received claim for compensation from an employee wrongly dismissed in April 2012

(f) Company raised capital by issuing shares at a premium

(g) Inventory reported at cost is found to be defective and cannot be sold

(h) Court awarded substantial damages to a customer whose claim was not expected to succeed

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x y