Which of the Following Disclosures Is Not Required Under AASB

Multiple Choice

Which of the following disclosures is not required under AASB 2 Share-based Payment?

A) For liabilities arising from share-based payment transactions: the total intrinsic value at the end of the period for liabilities where the counter party's right had not yet vested.
B) For arrangements that were modified during the year: the incremental fair value granted as a result.
C) The weighted average price of share options at the date of exercise for options exercised during the period.
D) A description of the share-based payment plan, including the general terms and conditions, vesting requirements, maximum term of options granted and method of settlement must be disclosed.