Transactions that take place in the period between the end of the fiscal year and the financials

Transactions that take place in the period between the end of the fiscal year and the financials
statement released must be disclosed and described when which of the following happens:
A) When a subsequent event would significantly change the number of commons shares or the
potential common shares used in basic or diluted EPS.
B) When common shares are issued after the fiscal year end and the proceeds were used to
retire preferred shares.
C) When common shares are issued after the fiscal year end for cash, on the exercise of
options.
D) All of the above.