An internal manual summarises the notion of financial liability. Which of these sentences is wrong?Your answerAA financial liability includes in particular a contractual obligation to deliver cash or another financial asset to another entity.BA financial liability is assessed from the point of view of the issuer of the instrument, which is the party bound by the obligation.CAn instrument issued in the form of a share is classified according to its legal form, without any need to examine the issuer's contractual obligations.DAn obligation to exchange financial assets or financial liabilities on potentially unfavourable terms can also be a financial liability.SubmitHint