Which among the following criterion are required to be fulfilled for an asset to be classified as a Current Asset?

An asset shall be classified as current when it satisfies any one of the following criteria: a.    It is expected to be realized in, or is intended for sale or consumption in, the company’s normal operating cycle b.    It is held primarily for the purpose of being traded c.     It is expected to be realized within 12 months after the reporting date, or d.    It is cash or cash equivalent unless it is restricted from being exchanged or used to settle a liability for at least 12 months after the reporting date All other assets shall be classified as non-current .