Question: Sometimes events subsequent to the balance sheet date would have a material impact on the balance sheet or income statement. Which of these fall into

Sometimes events subsequent to the balance sheet date would have a material impact on the balance sheet or income statement. Which of these fall into that category and therefore should be described in the notes to the financial statements?
Issuance of a large amount of capital stock
Agreement to enter into a business combination
Restructuring of long-term debt
Decisions by management to begin serving new product markets and/or geographic locations
Sometimes events subsequent to the balance sheet

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