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

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

A. ISO 15022 classifier for corporate actions in which an offer is made to existing shareholders by the issuing company to repurchase equity or other securities convertible into equity
B. ISO 15022 classifier for corporate actions that involve distribution of a dividend to shareholders in the form of equities of the issuing corporation
C. ISO 15022 classifier for corporate actions that involve booking out of valueless securities
D. ISO 15022 classifier for corporate actions that offer holders the option to buy (call warrant) or to sell (put warrant) a specific amount of stock, cash, or commodity, at a predetermined price, during a predetermined period of time

Answer: ISO 15022 classifier for corporate actions that involve distribution of a dividend to shareholders in the form of equities of the issuing corporation