21. (c) Cash and cash equivalents
Cash and cash equivalents are measured at their nominal value and include cash in hand, deposits held at call with banks, and other short-term highly liquid investments with original maturities of three months or less which are subject only to insignificant risks of change in value. Bank overdrafts are shown within borrowings in current liabilities in the Consolidated Statement of Financial Position.
These contents are part of the Non-financial Group Report and were subject to a separate limited assurance examination.