下列资产负债表日后事项中，属于调整事项的是（ ）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='24560' and id < 2108451 and id<>'2108451' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='24560' and id > 2108451 and id<>'2108451' order by id asc limit 5