CERTYNEX IFRS ACADEMY

At 31 December, Lommira holds the following investments. Which of them can, in principle, be cash equivalents?

Highly liquid listed shares of a large group.

1-month commercial paper issued by a top-tier bank, bought on 20 December.

A 6-month loan granted to a customer.

A 2-month term deposit taken out on 15 November, with no significant exit penalty.

A 12-month treasury bill bought 10 months ago, maturing in 2 months.