Equity instruments include all of the following, except * A. Preference shares B. Corporate bonds and other debt instruments issued by the entity. C. Ordinary shares D. Warrants or options that allow...

Equity instruments include all of the following, except *

A. Preference shares

B. Corporate bonds and other debt instruments issued by the entity.

C. Ordinary shares

D. Warrants or options that allow the holder to purchase a fixed number of ordinary shares of the issuing entity in exchange for a fixed amount of cash or another financial asset.