Restricted Cash – Current (SF.BS.RestrictedCash_Current)

Restricted Cash – Current (SF.BS.RestrictedCash_Current) refers to cash on hand that carry some kind of restriction and may not be available for operational use. When a company reports its assets without segregation between current and non-current, all restricted cash is classified in Restricted Cash – Long Term (SF.BS.RestrictedCashLT).
“Restrictions” are limited to non-operational restrictions. Restrictions due to operational activities, like payroll, are not considered restriction, and are instead classified as liabilities.

Restricted Cash – Current (SF.BS.RestrictedCash_Current) includes:

  • Restricted short-term investments in securities
  • Restricted Investments

Restricted Cash – Current (SF.BS.RestrictedCash_Current) does not include: