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

Multiple Choice

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

A) Company A grants 5000 options each to its directors in return for services to be received over two years.
B) Company B purchases machinery in exchange for shares.
C) Company C incurs a liability based on the price of the entity's share options to pay for the services of its sales executives.
D) Company A grants 5000 options each to its directors in return for services to be received over two years; Company B purchases machinery in exchange for shares.