Which of the Following Statements in Relation to Disclosures Required

Multiple Choice

Which of the following statements in relation to disclosures required under IFRS 2 Share-based Payment is NOT correct?

A) For arrangements that were modified during the year, the incremental fair value granted as a result.
B) The weighted average price at the date of exercise for options exercised during the period.
C) A description of the plan, including the general terms and conditions, vesting requirements, maximum term of options granted and method of settlement must be disclosed.
D) 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.