Determine whether the following events require adjustment to the financial statements, or disclosure by way of a note to the financial statements:

a. Loss of a major customer after the end of the reporting period. No amount is owing at the end of the reporting period.

b. A debtor owes a material amount and becomes insolvent after the reporting period.

c. Flood loss after the end of the reporting period.

d. Settlement of a negligence claim after the reporting period, which relates to operations undertaken before the end of the financial period.

e. Declaration of dividends after the end of the reporting period.