Which event that occurred after the end of the fiscal year under audit but prior to issuance of the auditor's report would not require disclosure in the financial statements? Select one or more: a. settlement of litigation when the event giving rise to the claim took place after the balance sheet date b. sale of a bond or capital stock issue C. a significant decline in the market price of the corporation's stock O d. loss of plant or inventories as a result of fire or flood