Indicate if each item listed below is considered part of Cash & Cash Equivalents under ASPE and under IFRS.

1. This is part of cash and equivalents under both IFRS and ASPE.

2. This is part of cash and equivalents under IFRS only.

3. This is part of cash and equivalents under ASPE only.

4. This is not part of cash and equivalents under IFRS or ASPE.

Question 18 options: Postdated cheque from a customer as payment on account.

Cash in a foreign bank (CAD equivalent)

Balance in a money market mutual fund with chequing privileges.

Cash in a bank savings account.

Cash refund due from a supplier due to overpayment of account.

Debt instrument with a maturity date of three months from the date acquired.

Cash on hand.

Preferred shares acquired shortly before their fixed maturity date

Cash in a bank chequing account. Bond sinking fund.

Options

1. This is part of cash and equivalents under both IFRS and ASPE.

2. This is part of cash and equivalents under IFRS only.

3. This is part of cash and equivalents under ASPE only.

4. This is not part of cash and equivalents under IFRS or ASPE.