ABCs financial year ends on 31 December. On 20 December 2013, ABC was involved in a court case with a customer who sued the company for delivering products where there was a dispute over the exact ingredients included in the products manufactured by ABC. These products were delivered to the customer in October 2013. The details of the case were heard by 22 December but the judge decided to reserve her judgment until 8 January 2014. On 8 January 2014, the judge ruled in favourof the customer, awarding it damages of Tshs.10m. How shall this transaction be reported in the financial statements?