Which of the Following Items Are Not Considered Share-Based Payment

Multiple Choice

Which of the following items are not considered share-based payment transactions within the scope of AASB 2?

A) Options issued to employees in exchange for services rendered.
B) Shares issued to employees for services rendered.
C) Shares issued to consultants for services rendered.
D) Bonus shares issued to employees as a shareholder of the entity.
E) Option issued to suppliers for purchase of inventories.