Which of the following are exceptions for PFRS 9 application?

A. Contracts to buy or sell a non-financial item that can be settled net in cash or another financial instrument as if the contracts were financial instruments
B. Derivatives that are embedded in leases
C. Contracts that were entered into and continue to be held for the purpose of the receipt or delivery of a non-financial item in accordance with the entity's expected purchase, sale or usage requirements
D. All of the above