Financial statements (IAS 10 Events after the reporting Period)

Hello John,
I need your help again regarding the following question that I copied to the letter.

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Q. Which of the following statements about limited liability companies’ accounting is/are correct?

1 A revaluation surplus arises when a non-current asset is sold at a profit.
2 The authorized share capital of a company is the maximum nominal value of share
and loan notes the company may issue.
3 IAS 10 Events after the reporting period requires all non-adjusting events to be
disclosed in the notes to the financial statements.

A 1 and 2 only
B 2 only
C 3 only
D None of the statements are correct
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My answer would be D but the correct answer is C according to the book.
From my understanding, MATERIAL non-adjusting events should be disclosed, not All.
Am I wrong?
Many thanks John. You are a star.