Wonder Child Ltd (WCL) has provided the following information concerning events occurring between after the end of the reporting period (i.e. 30 June 2020) and before the date the financial statements were authorised to issue on 15 August 2020.

WCL issued a prospectus offering $4 million 10% debentures for public subscription. The debentures are redeemable on 1 September 2020.

Classify the event as either adjusting or non-adjusting events after the end of the reporting period for the year ended 30 June 2020 of WCL with reference to HKAS 10 'Events after the Reporting Period'. Justify your classification.