Current liabilities include:

(A) Trade receivables
(B) Unclaimed dividend
(C) Interest accrued but not due on loan
(D) Acceptances
(E) 12% debentures redeemable after four years

Choose the correct answer from the options given below:

(B), (C) and (D) only

The correct answer is option 2- (B), (C) and (D) only.

Current liabilities are debts that are due within one year or within the company's normal operating cycle. Non-current liabilities are debts that are not due within one year or within the company's normal operating cycle.

* A. Trade receivables are current assets.

* B. Unclaimed dividends are dividends that have been declared by the company but have not yet been paid to shareholders. It can be claimed by shareholders anytime so it is current liability.

*C. Interest accrued but not due on loan is interest that has accrued on a loan but has not yet been paid. It is current liability.

* D. Acceptances are bills of exchange that have been accepted by the company and must be paid at a future date. It is a current liability.

* E. 12% debentures redeemable after four years are non-current liabilities.

So, the correct answer is B, C and D.