Which of the following would be treated as non$-$adjusting item $/$ adjusting event under IAS$10$ Events After the Reporting Period.

i$.$ An alteration to the tax rate that becomes effective after the reporting date and impacts on the current tax liability.

ii$.$ A fraud that had taken place during the year was found.

iii. Determination of sale proceeds of a plant item sold prior to the end of the year.

iv$.$ A factory building being destroyed by fire.

v$.$ Sale of goods that were in stock during the year, were sold at a price less than its carrying amount.