Cu Hi 9 Cha tr li t im 0,25 7 t c For a share-based payment transaction in which the terms of the arrangement provide an entity with the choice of whether to settle in cash or by issuing equity instruments, the entity shall determine whether it has to settle in cash and account for the share-based payment transaction accordingly. O a. A deferred liability O b. A present obligation c. A future obligation O d. A contingent liability