Which of the following is a cash equivalent in the cash flow statement of the company?

All of these

All are matured within 3 months. So, all are cash equivalents. According to AS-3, 'Cash' encompasses physical currency and funds held in demand accounts with banks. Meanwhile, 'Cash equivalents' refer to short-term, easily convertible investments that can be readily transformed into specific cash amounts, with an inconsequential likelihood of value fluctuations. Generally, an investment is deemed a cash equivalent when it possesses a brief maturity, typically within three months or less from its acquisition date. Notably, investments in stocks are typically not regarded as cash equivalents unless they hold considerable characteristics of liquidity akin to cash equivalents.