Which of the following is included in the definition of 'Cash'?

The correct choice reflects the components typically recognized as "Cash" in accounting and financial reporting. Cash is understood as the currency on hand and demand deposits that can be accessed immediately. This includes checking accounts and cash equivalents such as short-term investments that are readily convertible to cash.

Demand deposits are particularly significant as they are funds deposited in a bank that can be withdrawn at any time without prior notice, thereby meeting the definition of cash due to their liquidity. Time deposits, while generally not categorized as cash since they are invested for a fixed period, can also fall under cash equivalents if they are short-term and easily liquidated.

In contrast, long-term investments and property are not included in the cash definition because they are illiquid and cannot be easily converted into cash in the short term. Similarly, fixed assets and intangible assets are not considered cash as they represent investments in the company rather than liquid capital. Lastly, liabilities and equity do not feature in the cash definition, as they pertain to obligations and ownership stakes, which are distinct from liquid financial assets.