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

Question $5$Answer

a$.$

A contractual right to exchange under potentially favourable conditions, an option to purchase shares below the market price.

b$.$

Ordinary shares held in another entity.

c$.$

The right of a depositor to obtain cash from a financial institution with which it has deposited cash.

d$.$

A contract that is a non$-$derivative for which the entity is obliged to deliver a variable number of its own equity instruments.