Which one of these changes would be classified as a change in accounting policy as determined by HKAS 8 Accounting Policies, Changes in Accounting Estimates and Errors?

	1.	Changed the depreciation of plant and equipment from straight-line depreciation to reducing balance depreciation.
	2.	Changed the method of valuing inventory from FIFO to average cost.
	3.	Increased the allowance for irrecoverable receivables from 5% to 10% of outstanding debts.
	4.	None of them.
	5.	Changed the useful economic life of its motor vehicles from six years to four years.