According to AASB $132$ Financial Instruments: Presentation, which of the following items would be regarded as a financial liability?

$($a$)$ ordinary shares held in another entity;

$($b$)$ a contract that is a non$-$derivative for which the entity is obliged to deliver a variable number of its own equity instruments;

$($c$)$ a contractual right to exchange under potentially favourable conditions, an option to purchase shares below the market price;

$($d$)$ the right of a depositor to obtain cash from a financial institution with which it has deposited cash;

$($e$)$ b and c$.$