Fd grouping

It should be under bank account only (current asset)

But may i knw what is the logic(reason/Explanation) for your answer

FDR is just a type of bank account opened with the bank.

you can utilise and withdraw the amount as and when you require (though you may loose some interest), but there is no restriction on the utlisation of amount.

So it should be treated as cash in bank only.

In some cases FDR is required as security for bank guarantee. You can check if that is the reason for the FDR and if FD is pledged with the bank