IAS7 requires companies to report changes in their consolidated balance of cash and cash equivalents during the reporting period. Which of the following is most likely to be included in consolidated cash and cash equivalents if held at the balance sheet date?

Select one:

A 180 day term deposit that may be withdrawn early for a penalty of 10%

A publicly traded 10-year bond issued by a listed company

A 10-year UK government bond purchased 2 months prior to its maturity

A contract to exchange 13 million of US dollars for 10 million sterling in 90 days