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

Which of the following definitions best describes the instance 'SPLF'?

A. ISO 15022 classifier for corporate actions that disseminate information regarding a change further described in the corporate action details
B. ISO 15022 classifier for corporate actions that involve distribution of a dividend to shareholders with a choice of benefit to receive
C. 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
D. ISO 15022 classifier for corporate actions that involve a public offer where priority is given to existing shareholders

Answer: 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