DCF-Intercompany balances and cash

I am valuing an early stage company, which is part of a larger established group, using the FCFF method. I am trying to address the following peculiarities: 1. The Company has a large cash balance which earns minimal interest, sitting in a checking account. No other investments in marketable or short term securities: Should cash be included as part of working capital as it is not invested anywhere in any financial instrument, earning no returns similar to any other C.A, example Inventory? 2. The Company has a few large investments in Real Estate, which it holds for a Shareholder. No rental income, nevertheless, flows from these investments. Should this be treated as a non-operating asset and added back to the Enterprise Value, to ultimately get to the equity value? 3. The Company owes a large amount to the parent company, shown as inter company dues as a liability. This is an interest free liability. They are also pondering converting this amount as share capital in the future. How should this amount be treated?

PS: The company operates in a tax free jurisdiction so no tax implications.

Thanks in advance!