Task: Instance Class Understanding (ontology: Business_Finance/Financial_Industry_Business_Ontology)

Which of the following classes does 'SPLF' belong to as one valid explicit type? Context: ISO 15022 classifier for corporate actions that involve an increase in a corporation's number of outstanding equities without any change in the shareholder's equity or the aggregate market value at the time of the split

A. business strategy classifier
B. accounting transaction
C. module
D. share payment status

Answer: business strategy classifier