Greene Co is preparing its financlal statements for the year ended 31 December 208 which will be authorised for issue on 1 March 20X9. Greene Co made a profit of $3.5m for the year. At 1 January 20X8, Greene Co had 6 million shares in issue. On 1 May 208, Greene Co performed a 2 for 5 rights issue when the market price of a share was $3, resulting in a theoretical ex-rights price of $2.80. On 1 January 20X8, Greene Co issued options over 2 million shares. Each option allows the holder to buy a share for $2.25 on 31 December 209. The market price of a share at 31 December 208 is $3. What is the correct treatment for a material non-adjusting event according to IAS 10 Events After the Reporting Period? Make no mention of the event in either the financial statements or at the annual general meeting Disclose the event in the notes to the financial statements Make a retrospective adjustment through opening retained eamings Discuss the event at the annual general meeting only