$($a$)$ Identify whether the event is an adjusting or non$-$adjusting event after the reporting period as per IAS $10.($b$)$ Determine whether a provision should be recognised, a contingent liability disclosed, or no action is required under IAS $37.($c$)$ Justify your answers with appropriate references to IAS $37$ and IAS $10,$ and explain the implications for the company's financial statements, including any required disclosures. $(10)$