Which of the following under IFRS, but not U.S.GAAP is considered to be part of cash and cash equivalents?

Name: Which of the following under IFRS, but not U.S.GAAP is considered to be part of cash and cash equivalents?
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Under IFRS, bank overdrafts can be considered part of cash and cash equivalents if they are repayable on demand and form an integral part of an entity's cash management. This is not the case under U.S. GAAP.

Which of the Following Under IFRS, but Not U