Subsequent Events can be classified as adjusting events and non-adjusting events. For the list of events below indicate whether the event is adjusting or non-adjusting?

i. Insolvency of a receivable after year-end

ii. Destruction of significant asset after year-end

iii. Sale of inventories after year-end evidence of Net Realisable Value

iv. Issue of shares/debt after year-end

v. Discovery of errors/fraud revealing Financial Statement incorrect after year-end

vi. Take-over of another business after year-end

vii. Purchases/sales of significant non-current assets after year-end

viii. Agreement of tax liability after year-end