A liability or an expense for termination benefits can only arise when the entity is demonstrably committed to provide the benefits. Which of the following is listed in AASB 119 as part of the requirements of a detailed formal plan for termination that determines the meaning of 'demonstrably committed'?
a. All of the above
b. Identification of termination benefits for each job classification or function
c. Identification of the location, function, and approximate number of employees whose services will be terminated
d. Identification of when the termination will occur