Ordinary Shares Are Defined by AASB 133 as Including Ownership

Ordinary shares are defined by AASB 133 as including ownership interests that are:

A) fully paid up for the whole of the period.
B) redeemable in full or in part at the discretion of the management of the entity.
C) called an ordinary share.
D) part of an equity instrument that is subordinate to all other classes of equity instruments.