(b) The accountant of Beryl Limited has asked you to identify the following items as Change in Accounting Policies / Change in Accounting Estimates / Extraordinary Items / Prior period items / Ordinary Activity: (i) Non-provision for salary already due in earlier year. (ii) Attachment of the property of the enterprise. (iii) Introduction of new pension scheme for employees. (iv) Change in Reserve for obsolete inventory. (v) Settlement of litigation case. (vi) Actual Bad debts exceed the provision. (vii) Legislative changes having long term retrospective application. (viii) Capitalisation of working capital loan interest. 5 (ix) Change from Cost Model to Revaluation Model for measurement CDRE