According to AASB 132 Financial Instruments: Presentation, which of the following items would be regarded as a financial liability? Ordinary shares held in another entity. A contractual right to exchange under potentially favourable conditions, an option to purchase shares below the market price. The right of a depositor to obtain cash from a financial institution with which it has deposited cash. A contract that is a non-derivative for which the entity is obliged to deliver a variable number of its own equity instruments