The NBC TG 03 - Demonstração dos Fluxos de Caixa brought some concepts and definitions about the components of the Demonstração do Fluxo de Caixa. ...

The NBC TG 03 - Demonstração dos Fluxos de Caixa brought some concepts and definitions about the components of the Demonstração do Fluxo de Caixa. Considering the text above and the theme of Demonstração do Fluxo de Caixa, evaluate the following statements: I - According to NBC TG 03, Cash comprises cash and available bank deposits. II - According to NBC TG 03, Cash Equivalents are short-term financial investments, highly liquid, which are readily convertible into amounts with low risks. III - According to NBC TG 03, Cash Flows refer to cash inflows and outflows and cash equivalents.

I - According to NBC TG 03, Cash comprises cash and available bank deposits.
II - According to NBC TG 03, Cash Equivalents are short-term financial investments, highly liquid, which are readily convertible into amounts with low risks.
III - According to NBC TG 03, Cash Flows refer to cash inflows and outflows and cash equivalents.
a. I and II;