The Natisone Company included a provision of CU250,000 in its draft financial statements to 30 June 20X8 in relation to an unresolved court case. On 27 July 20X8, when the financial statements to 30 June 20X8 had not yet been authorised for issue, the case was settled and the court decided the final total damages payable by Natisone to be CU420,000. According to IAS10 Events after the reporting period, what should be the accounting treatment in relation to the court ruling? Adjust CU420,000 Disclose CU420,000 Adjust CU170,000 Disclose CU170,000