IAS 10

Today was my FFA paper and I found this question in the paper that:

Eric co financial statements for the year ended 31 May 20X6 were finalized on 12 August 20X6, and were authorized for issue on 26 August 20X6 by the board of directors.

The following material events occurs :
1) The company announced the disposal of one of its major subsidiaries on 11 August 20X6.
2) Bonus payments due to senior managers for work done during the year to 31 May 20X6 were finally agreed on 17 August 20X6.
3) A major Fraud that occurred in April 20X6 was deleted on 20 August 20X6.

Which will be treated as adjusting events according to IAS 10 ?

1 and 3
1 only
2 only
2 and 3 only

Kindly Let me know the answer Sir.
I will be thankful to you .
Many thanks