Using the requirement set out in IAS 10 Events after reporting period, which of the following would be classified as an adjusting event after the reporting period in financial statements ended 31 March 20x4 that were approved for publication by the directors on 31 August 20x4.

A、A reorganization of the enterprise, proposed by a director on 31 January 20x4 and agreed by the board on 10 July 20x4.;
B、A strike by the workforce which started on 1 May 20x4 and stopped all production for 10 weeks before being settled.;
C、A claim on an insurance policy for damage caused by a fire in a warehouse on 1 January 20x4. No provision had been made for the receipt of insurance money at 31 March 20x4 as it was uncertain that any money would be paid. The insurance enterprise settled with a payment of $1.5 million on 1 June 20x4.;
D、The enterprise had made large export sales to the USA during the year. The year end receivables included $2 million for amounts outstanding that were due to be paid in US dollars between 1 April 20x4 and 1 July 20x4. By the time these amounts were received, the exchange rate had moved in favor of the enterprise and the equivalent of $2.5 million was actually received.