Which of the following events between the reporting date and the date the financial statements are authorised for issue must be adjusted in the financial statements?

A、Declaration of equity dividends;
B、A change in tax rate announced after the reporting date, but affecting the current tax;
C、Determination of a pending lawsuit ;
D、The discovery of a fraud which had occurred during the year;
E、The determination of the sale proceeds of an item of plant sold before the year end;
F、The destruction of a factory by fire