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