Which statement is correct about an equity instrument? ... O A. A contract whose value changes according to a specified variable, requires little or no initial investment and is settled at a future date. OB. Any contract that entitles the holder to joint interest in an entity after deducting all of its liabilities, and is settled at a future date. OC. A contract that gives the holder the residual interest in an entity after deducting all of its liabilities OD. Any contract that gives rise to a financial asset for one entity and a financial liability or equity instrument for another entity