Adjusting events are the events which occur after reporting date but whose possibility of happening exist during the reporting period. There is an exception that if any event occurs whose possibility of happening not exist during the period under review but it has an effect over going concern assumption, then these events is to be adjusted.
In the given case, decision to capitalise the subsidiary not exist during the reporting the period so unless it is having an effect over going concern assumption, then same is not required to be adjusted.