According to AASB 132 Financial Instruments: Presentation, Which of the Following

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

A) Ordinary shares held in another entity.
B) A contractual right to exchange under potentially favourable conditions, an option to purchase shares below the market price.
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.

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