Which one of the following events which occur after the reporting date of a company but before the financial statements are authorised for issue are classified as ADJUSTING events in accordance with IAS 10 Events After the Reporting Period？
选项：

A:A change in tax rate announced after the reporting date, but affecting the current tax liability;
B:The discovery of a fraud which had occurred during the year;
C:The determination of the sale proceeds of an item of plant sold after the year end;
D:The destruction of a factory by fire