Under Australian Awards, Which Statement Relating to Annual Leave Is

Under Australian awards, which statement relating to annual leave is correct?

A) Annual leave is only recognised in the financial statements when it is actually paid to an employee.
B) Employees are entitled to be paid pro-rata for annual leave not taken if their employment terminates.
C) An employee is not entitled to annual leave until he/she has worked with the same employer for a minimum of twelve months.
D) Employees are generally entitled to five weeks paid annual leave a year.