The correct answer is: All the items except the short term deposit are included in cash.
IAS 7 defines cash as 'cash in hand and demand deposits'.
A deposit is repayable on demand if it can be withdrawn without notice (in practice within 24 hours).
A short term deposit normally has a fixed maturity date and cannot be withdrawn earlier without incurring a penalty.
Therefore it falls outside the definition of cash but comes under the definition of cash equivalents.
An overdraft is a bank borrowing, and as such, would normally be treated as a financing activity. However, in some countries, bank overdrafts which are repayable on demand form part of the cash management of an entity, so in such circumstances, are treated as a part of cash and cash equivalents.
