Events after the end of the reporting period are those events, favourable and
unfavourable, that occur between the end of the reporting period and the date when the
financial statements are authorised for issue. There are two types of events:
(a) those that provide evidence of conditions that existed at the end of the reporting
period (adjusting events after the end of the reporting period); and
(b) those that are indicative of conditions that arose after the end of the reporting
period (non-adjusting events after the end of the reporting period).