According to IAS 32 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.

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The Answer of According to IAS 32 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.

According to IAS 32 Financial Instruments: Presentation, Which of the Following