d. Yompab Ltd is a listed manufacturing company which prepares its financial statements for the year ended 31 October, 2018 in accordance with IFRS. The financial statements are due to be authorized for issue on 15 January 2019. i. Yompab Ltd holds an investment in the shares of a listed company, Nanoni Ltd. During November 2018 there was a material fall in the value of Nanoni Ltds shares. Analysts attribute the fall in value principally to a fraud dating back to December 2017 that was discovered by Nanoni Ltd's management and announced publicly in November 2018. ii. In December 2018, the directors of Yompab Ltd publicly announced a plan to reduce the workforce by 10% as a result of worsening economic conditions. Required: Discuss the effects of each of the above items on the financial statements of Ypmpab Ltd for the year ended 31 October 2018 in accordance with IAS 10 Events after the Reporting Period. (4 marks) e. After a wedding in 2018, ten people died, possibly as a result of food poisoning from products sold by Lambon Catering Services. Legal proceedings have commenced, seeking damages from Lambon Catering Services but it disputesliability. Up to the date of approval of the financial statements for the year to 31 December 2018, Lambon Catering Services lawyers advised that it is probable that it will not be found liable. However, when Lambon Catering Services prepares the financial statements for the year to 31 December 2019, its lawyers advice that, owing to developments in the case, it is probable that it will be found liable. Required: In accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets, what is the required accounting treatment? i. At 31 December 2018? ii. At 31 December 2019? 4 marks