Practice exam

Hi, I want to ask a question regarding this exercise. I also find this question in Kaplan Exam kit. Landing is considering the acquisition of Archway, a retail entity. The summarised financial statements of Archway for the year ended 30 September 20X6 are Statement of financial position $000 $000 Non?current assets Property, plant and equipment 29,400 Current assets Inventory 10,500 Bank 100 ––––––– 10,600 ––––––– Total assets 40,000 ––––––– Equity and liabilities Equity shares of $1 each 10,000 Retained earnings 8,800 –––––– 18,800 Current liabilities 4% loan notes (redeemable 1 November 20X6) 10,000 Trade payables 9,200 Current tax payable 2,000 ––––––– 21,200 ––––––– Total equity and liabilities 40,000 (iii) The 4% loan notes have been classified as a current liability due to their imminent redemption. As such, they should not be treated as long?term funding. However, they will be replaced immediately after redemption by 8% loan notes with the same nominal value, repayable in ten years’ time My question is the 8% loan note will only be existed after the redemption of the 4% loan notes which is after the date of the financial statements which is 30 September 20X6. Why would we include this in the adjusted statement ? I hope you will answer. Thank you so much. I know this is kind of obvious but I genuinely don't understand it.