23. Which of the following statements best describes \"other long-term employee benefits\"? A. Benefits that are not expected to be settled wholly within twelve months at the end of the reporting period in which the service is rendered. B. Benefits that are expected to be settled within twelve months at the end of the reporting period in which the service is rendered. C. Benefits payable as a result of an entity's decision to terminate an employee's employment before the normal retirement date. D. Benets which are payable after completion of employment