doc__table__308

| 22 | The following are examples of non-adjusting events after the balance sheet date that would generally result in disclosure: (a) a major business combination after the balance sheet date (IFRS 3 Business combinations requires specific disclosures in such cases) or disposing of a major subsidiary; (b) announcing a plan to discontinue an operation; (c) major purchases of assets, classification of assets as held for sale in accordance with IFRS 5 Non-current assets held for sale and discontinued operations, other disposals of assets, or expropriation of major assets by government; (d) the destruction of a major production plant by a fire after the balance sheet date; (e) announcing, or commencing the implementation of, a major restructuring (see IAS 37); (f) major ordinary share transactions and potential ordinary share transactions after the balance sheet date (IAS 33 Earnings per share requires an entity to disclose a description of such transactions, other than when such transactions involve capitalisation or bonus issues, share splits or reverse share splits all of which are required to be adjusted under IAS 33); (g) abnormally large changes after the balance sheet date in asset prices or foreign exchange rates; (h) changes in tax rates or tax laws enacted or announced after the balance sheet date that have a significant effect on current and deferred tax assets and liabilities (see IAS 12 Income taxes); (i) entering into significant commitments or contingent liabilities, for example, by issuing significant guarantees; and (j) commencing major litigation arising solely out of events that occurred after the balance sheet date.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.