(c) The determination after the end of the reporting period of the cost of assets
purchased, or the proceeds from assets sold, before the end of the reporting
period.
(d) The determination after the end of the reporting period of the amount of
profit-sharing or bonus payments, if the entity had a legal or constructive
obligation at the end of the reporting period to make such payments as a result of
events before that date (see Section 28 Employee Benefits).
(e) The discovery of fraud or errors that show that the financial statements are
incorrect.