Cash (SF.BS.Cash)
Cash (SF.BS.Cash) refers to cash in hand, balances on demand deposits, and short-term savings and time deposits. These items should be readily available for use and should not have any contractual restrictions that limit their use in payment of debts and other operational cash needs.
Cash (SF.BS.Cash) includes:
- Cash in transit
- Cash in banks
- Petty cash
Cash (SF.BS.Cash) does not include:
- Due from banks (classified as Cash & Due From Banks (SF.BS.Cash_DueFromBanks))
- Time deposits in banks which are due within 90 days (classified as Cash and Cash Equivalents (SF.BS.Cash_Equivalents))
- Restricted cash (defined based on the type of restrictions) (classified as Restricted Cash – Current (SF.BS.RestrictedCash_Current) or Restricted Cash – Long-Term (SF.BS.RestrictedCashLT)
- Cash in trust (“trust” has the same status as “restriction”)
- Short-term paper and CD’s with maturity less than 3 months (classified as Cash and Cash Equivalents (SF.BS.Cash_Equivalents))
- Money market funds (classified as Cash and Cash Equivalents (SF.BS.Cash_Equivalents))
- Short-term paper and CD’s with maturity between 3 to 12 months (classified as Short-Term Investments (SF.BS.STInvestments))
- Travel advances (classified as Receivables – Other (SF.BS.Receivables_Other))