Which of the Following Items Are Considered Cash-Settled Share-Based Payment

Multiple Choice

Which of the following items are considered cash-settled share-based payment transactions within the scope of AASB 2?

A) An entity grants 200 share options to all employees.
B) An entity grants 200 share options to all employees but requires employees to work at least 3 years.
C) An entity acquires a piece of equipment from another entity in exchange for shares of the entity.
D) An entity issues share appreciation rights to its employees.