Question：Which of the following events between the reporting date and the date the financial statements are authorised for issue must be adjusted in the financial statements?

　　Declaration of equity dividends.

　　Decline in market value of investments.

　　The announcement of changes in tax rates.

　　The announcement of a major restructuring.

　　A. 1 only

　　B. 2 and 4

　　C. 3 only

　　D. None of them

　　The correct answer is: None of them

　　None of these events require adjustment in the financial statements.