Each of the following events occurred after the reporting date of 31 March 2019, but before the financial statements were authorised for issue.

Which would be treated as a NON-adjusting event under IAS 10 Events after the Reporting Period?

1. The settlement of an insurance claim for a loss sustained in December 2018
2. A public announcement in April 2019 of a formal plan to discontinue an operation which had been approved by the board in February 2019
3. Evidence that 20,000 of goods which were listed as part of the inventory in the statement of financial position as at 31 March 2019 had been stolen

A sale of goods in April 2019 which had been held in inventory at 31 March 2019. The sale was made at a price below its carrying amount at 31 March 2019