'short term, highly liquid investments | that are readily convertible to known amounts of cash| and are subject to an insignificant risk of changes in value'
For example short-term government bonds with a maturity date of three months or less.
Remeasurement Component (RC) treatment in SCF with short explanation.
This starts with profit before tax | and adjusted it to remove the effect of non-cash transactions | and transactions that relate to investing or financing activities.