Plaza stores Inc. issued series A and series B shares. Series A are considered ordinary shares and issued to all shareholders while series B shares are issued to only one shareholder. Series B shares have the same voting and dividend entitlements as series A shares. In addition to these rights the holder of the series B shares is entitled to discretionary dividend based on the financial result of the entity's property division. The series A shareholders are not entitled to this dividend. B shareholder will also participate in the dividends paid to the series A shareholders. The series B shareholder is entitles to the residual value of the property division in the event of a liquidation of plaza stores inc. should management classify series B shares $($a special class of shares$)$ as a$)$ financial liabilities or b$)$ equity instruments?