Which of the following are not the exceptions for application of IFRS 13?
A.
Share-based payment transactions within the scope of IFRS 2 Share-based Payments
B.
Hedge instruments within the scope of IFRS 9 Financial Instruments
C.
Leasing transactions within the scope of IAS 17 Leases
D.
Net realizable value of inventories within the scope of IAS 2 Inventories