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Topic: Cash and cash equivalents

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	Cash - Wikipedia, the free encyclopedia
		The English word cash is a borrowing of the French caisse, itself a borrowing of the Provençal caissa.
		In the pre-1818 South Indian monetary system, the cash was the basic coin, with 80 cash equalling a fanam and 42 fanams equalling a star pagoda worth roughly 7s.
		For example, wages or salaries paid as "cash" (as opposed to, e.g., stock options) would in most countries normally be paid with checks or direct bank deposits, which are trivially convertible to currency.
	en.wikipedia.org /wiki/Cash (384 words)

	IAS 7: Cash Flow Statements - Wikipedia, the free encyclopedia
		Cash and cash equivalents comprise cash on hand and demand deposits, together with short-term, highly liquid investments that are readily convertible to a known amount of cash, and that are subject to an insignificant risk of changes in value.
		As regards the cash flows of associates and joint ventures, where the equity method is used, the cash flow statement should report only cash flows between the investor and the investee; where proportionate consolidation is used, the cash flow statement should include the venturer's share of the cash flows of the investee.
		The amount of cash and cash equivalents held by the enterprise that is not available for use by the group should be disclosed, together with a commentary by management.
	en.wikipedia.org /wiki/IAS_7:_Cash_Flow_Statements (828 words)

	[No title]
		Cash and cash equivalents: Cash, demand deposits, and short-term highly liquid investments that are readily convertible into known amounts of cash and which are subject to insignificant risk of changes in value.
		Cash equivalents: Short-term, highly liquid investments that are readily converted to known amounts of cash and are subject to an insignificant risk of change in value (pgs.
		Cash flows: The inflows and outflows of cash and cash equivalents (p.
	www.wiley.com /legacy/products/worldwide/canada/kieso/student/s_glossary_c.html (2534 words)

	Cash Flow Statement
		The other two indicators that are calculated as a part of a cash flow statement using cash and cash equivalents (cash flows from investing and cash flows from financing activities) serve the same purpose.
		The changes in net current assets (without cash and cash equivalents) with an impact on liquidity can only be derived from the respective figures in the balance sheet for the reporting year and from those of the previous year (calculation of difference).
		As the group’s cash flow statement represents a self-contained liquidity calculation, operating cash flow of the group according to ÖVFA may also be arrived at by using the calculations described for the separate financial statements to check the result.
	www.oevfa.at /oevfa/oevfa.nsf/Menue/56.3 (2031 words)

	Resources for Current Assets Category: Cash (Site not responding. Last check: 2007-11-03)
		Cash equivalents are not cash, and are not included in the cash account, but are reported together with cash as the first asset in many balance sheets: cash and cash equivalents.
		Cash equivalents provide a higher return than bank accounts but are essentially as liquidity as cash.
		The accounting standard governing the statement of cash flows prohibits the reporting of cash flow per share amounts by reporting firms in their annual reports, but analysts are free to devise any ratio that suits their purpose.
	www.swcollege.com /accounting/students/ca_cash_reso.htm (1671 words)

	Investor Relations Index (Site not responding. Last check: 2007-11-03)
		Cash and cash equivalents increased to $32.4 million at September 30, 1997 from $24.5 million at September 30, 1996.
		The change in the combined total of cash, cash equivalents and short-term interest-bearing investments in fiscal 1997 primarily reflects the cash provided by operations and cash used for additions to equipment, property and leasehold improvements.
		Accordingly, management believes that its cash, cash equivalents and short-term interest-bearing investments together with the cash provided by operations will be sufficient to meet the Company's cash requirements at least until the end of fiscal 1998.
	www.learningtree.com /investor/97form10k/pt2pg10.htm (386 words)

	University Policy: Management of University Cash and Cash Equivalents
		The management of cash and cash equivalents is an integral part of York University’s responsible management of its assets.
		All activities related to the management of University cash and cash equivalents shall be centralized in the Finance Department, through Treasury, to ensure optimal management of cash resources.
		All activities related to the management of University cash and cash equivalents shall maximize interest income by investing in approved investments of all available funds not immediately required for its purpose, subject to any trusts affecting the same.
	www.yorku.ca /secretariat/policies/document.php?document=21 (372 words)

	Applying IFRS : Assets : Cash and cash equivalents (Site not responding. Last check: 2007-11-03)
		Cash equivalents are defined as short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value [IAS7.6].
		Cash and cash equivalents should be separately disclosed on the face of the balance sheet and should present a reconciliation of these balances to the equivalent amounts reported in the cash flow statement [IAS1.66(g)] [IAS7.45].
		Cash and cash equivalent balances held with another entity should reflect the cash flows expected to be received from that entity.
	www.pwc.com /extweb/service.nsf/docid/0d5b69872ed1e45580256c7d004f9db1 (932 words)

	WRF \| Cash Collateral: Negotiating from Strength
		Since the debtor’s ability to use cash equivalents in the day-to-day operation of its business is usually essential for reorganization, a creditor who has a security interest in cash collateral can negotiate from a position of strength in the Chapter 11 case.
		First, the debtor or trustee is prohibited from using, selling, or leasing cash collateral even to meet payroll or other essential operating expenses unless the secured creditor consents or unless the court, after notice and a hearing, permits the debtor to use such cash collateral.
		What this means in practical terms is that the lender secured by the debtor’s cash collateral may be in a position to force the debtor to shut its doors unless the debtor cooperates in providing protection of the lender’s interest, such as periodic payments or a replacement lien.
	www.wrf.com /publication.cfm?pf=1&publication_id=11390 (870 words)

	CMGI Press Release - 03-12-03 - CMGI Announces Second Quarter Fiscal 2003 Financial Results (Site not responding. Last check: 2007-11-03)
		Total cash, cash equivalents and marketable securities (excluding equity securities) usage for continuing operations in the second quarter was $7.2 million, which included the benefit of $24 million received during the quarter from the sale of our investments in Vicinity and Signatures, versus $33.2 million of cash usage for the previous quarter.
		Consolidated cash, cash equivalents and marketable securities balance (excluding equity securities) exiting the third quarter of fiscal 2003 is expected to be approximately $153 million.
		The usage of cash, cash equivalents and marketable securities in the third quarter of fiscal year 2003 is expected to be $21.7 million, of which it is estimated that approximately $9 million would relate to termination payments for leased equipment.
	www.cmgi.com /news/prdata/Q2_FY03_Financial_Results.shtml (1101 words)

	Market Wire News (Site not responding. Last check: 2007-11-03)
		Canbras' cash, cash equivalents and temporary investments as at December 31, 2005 were $6,386 thousand down from $7,267 thousand at December 31, 2004.
		The decrease was due principally to the shareholder distribution of $9,918 thousand as well as cash required for operations partially offset by the receipt on July 21, 2005 of cash of $9,500 thousand in settlement of the Note.
		Cash, cash equivalents and temporary investments held by the Corporation pending the final shareholder distribution are being invested in high-grade money market instruments.
	www.marketwire.com /mw/release_printer_friendly?release_id=124261&category= (5873 words)

	Cash Management (cash flow) - article by TuffBaggs
		Cash is easily stolen, lost, misused, uncollected, improperly mismanaged, and often lacks adequate written policies and procedures (control activities).
		All cash and cash equivalents must be disclosed as current assets in financial statements in accordance with GAAP (Generally Accepted Accounting Principles).
		Cash is generated by the revenue and financing functions of the business and cash is expended by the operating and acquisition activities.
	www.tuffbaggs.com /news/cash.htm (1111 words)

	globeandmail.com : globeinvestor.com : Zarlink Semiconductor Releases Third Quarter Fiscal 2004 Results
		Cash (the Company's cash is comprised of cash, cash equivalents, short- term investments and restricted cash)(x) at the end of the third quarter was US$88 million, compared with US$97 million in the second quarter.
		Readers are cautioned that cash, cash equivalents, short-term investments and restricted cash combined together does not have any standardized meaning prescribed by GAAP and is therefore unlikely to be comparable to similar measures prescribed by other companies.
		Readers are cautioned that cash, cash equivalents, short-term investments and restricted cash combined together do not have any standardized meaning prescribed by GAAP and is therefore unlikely to be comparable to similar measures prescribed by other companies.
	www.globeinvestor.com /servlet/WireFeedRedirect?cf=GlobeInvestor/config&vg=BigAdVariableGenerator&date=20040121&archive=cnw&slug=1201212012 (1396 words)

	Icoria Announces First Quarter 2005 Results
		Icoria ended the quarter with $11.8 million in cash, cash equivalents and short-term investments, bolstered by a $4.75 million payment from Monsanto.
		Also under GAAP, cash and cash equivalents at the beginning and end of the period would be less, as they would exclude short-term investments of $0.4 million as of March 31, 2005, $9.1 million as of December 31, 2003 and $6.1 million as of March 31, 2004.
		Cash, cash equivalents, short-term and long-term investments exclude restricted cash.
	www.prnewswire.com /cgi-bin/stories.pl?ACCT=104&STORY=/www/story/05-16-2005/0003631324&EDATE= (1041 words)

	CMGI Press Release - 12-12-02 - CMGI ANNOUNCES FIRST QUARTER FISCAL 2003 FINANCIAL RESULTS (Site not responding. Last check: 2007-11-03)
		Total cash, cash equivalents and marketable securities (excluding equity securities) usage in the first quarter was $36 million, versus $41 million for the previous quarter.
		Consolidated cash, cash equivalents and marketable securities balance (excluding equity securities) exiting the second quarter of fiscal 2003 is expected to be approximately $169 million.
		The usage of cash, cash equivalents and marketable securities in the second quarter of fiscal year 2003 is expected to be $34 million, of which it is estimated that approximately $10 million would relate to cash in companies being considered for divestiture in the second quarter.
	www.cmgi.com /news/prdata/CMGI_ANNOUNCES_Q1FY03.shtml (1025 words)

	GTC BIOTHERAPEUTICS REPORTS THIRD QUARTER 2004 FINANCIAL RESULTS
		Cash, cash equivalents and marketable securities at October 3, 2004 were $29.8 million compared to $31.1 million at December 28, 2003.
		GTC utilized $15.2 million of cash, cash equivalents and marketable securities in the first nine months of 2004, exclusive of the registered direct placement of common stock in March 2004 which raised $13.9 million net of placement expenses.
		GTC expects its net use of cash and marketable securities for 2004, inclusive of the effect of the March 2004 registered direct placement, to be approximately $6.1 million.
	www.transgenics.com /pressreleases/pr110404.html (1498 words)

	Vernimmen - Definition of Cash (and cash equivalents) - Finance dictionary
		Cash, alongside wealth, is one of the two fundamental concepts of corporate finance.
		In a corporate context, cash includes currency (paper money), coins, cheques, money orders, traveller's cheques, cashier's cheques, bank drafts, balances on current accounts, and receipts from credit card sales.
		It is important to remember that cash disbursement does not necessarily reduce wealth and that cash receipt does not necessarily increase wealth, although ultimately the wealth created will be reflected in the cash position of the company.
	www.vernimmen.com /html/glossaire/definition_cash.html (397 words)

	Investor's Business Daily: Breaking News (Site not responding. Last check: 2007-11-03)
		The reconciliation of free cash flow, which is not a measurement under generally accepted accounting principles, to the company's Consolidated Statements of Cash Flows is provided on the table attached to this release.
		Free cash flow is not a measurement under generally accepted accounting principles in the United States and may not be similar to free cash flow measures used by other companies.
		The Company believes that free cash flow before special legal and other investigation costs provides useful information to its management and investors by improving their ability to compare the Company's free cash flow without the special legal and other investigation costs for a particular fiscal period with the corresponding period in the prior year.
	www.investors.com /breakingnews.asp?journalid=34339689 (849 words)

	Accounting.Com: Cash Flow (Site not responding. Last check: 2007-11-03)
		The aggregate cash paid or received as consideration should be reported net of cash and cash equivalents acquired or disposed of
		Be aware, cash flow stmt will help you understand where the cash comes from and goes to, but the cash net change is totally different with income or net income.
		Cash flow stmt is important to both internal management and external investors for looking at company's capability to grow.
	www.accounting.com /forum2/forum_posts.asp?TID=3293&PN=2&get=last (1052 words)

	Compaq 1998 Annual Report - Liquidity & Capital Resources (Site not responding. Last check: 2007-11-03)
		Compaq's cash, cash equivalents and short-term investments decreased to $4.1 billion at December 31, 1998, from $6.8 billion at December 31, 1997.
		The decrease in cash generated by operating activities in 1998 compared to 1997 was significantly affected by the net loss in 1998 (offset by the purchased in-process technology acquired from Digital of approximately $3.2 billion) and an increase in accounts receivable.
		The remainder to be spent is estimated to be: $510 million in 1999, $660 million in 2000, $630 million in 2001, $520 million in 2002, $400 million in 2003, $210 million in 2004 and $90 million in 2005.
	h18000.www1.hp.com /corporate/1998ar/financials/MDA/liquidity_nf.html (810 words)

	Akamai: Press Releases (Site not responding. Last check: 2007-11-03)
		Akamai considers Free Cash Flow to be an important indicator of the Company's ability to generate cash to maintain operations, service its debt and make strategic investments.
		EBITDA, Free Cash Flow and normalized net loss should be considered in addition to, not as a substitute for, the Company's operating loss, net loss, and various cash flow measures (e.g., cash used in operations), as well as other measures of financial performance reported in accordance with generally accepted accounting principles.
		Net increase (decrease) in cash and cash equivalents as reported on the consolidated statements of cash flow, which are prepared in accordance with GAAP is the financial measure most directly comparable to Free Cash Flow.
	www.akamai.com /en/html/about/press/press395.html (1446 words)

	Fool.com: Calculating Cash Flow Ratios (Stock Research) July 7, 2000
		The cash flow statement, which is often overlooked in favor of the balance sheet and income statement, is the optimum resource for testing a company's liquidity.
		Two important ratios derived from the cash flow statement are the operating cash flow ratio and the cash current debt coverage ratio.
		Any existing cash balance can help the company meet these needs, but there has to be some concern about whether or not the company will be able to continue operating without raising additional funds, as the existing cash balance cannot last forever.
	www.fool.com /research/2000/features000707.htm (1280 words)

	[No title]
		The Company closed the quarter financially strong with $56.1 million in cash, cash equivalents and marketable securities, after deducting accrued liabilities related to discontinued operations.
		The $7.6 million decrease in cash, cash equivalents and marketable securities from the previous quarter was partially due to the Company spending $1.2 million to repurchase 190,000 shares of its common stock in the open market as part of the Company's stock repurchase program announced in October 2001.
		The remaining $4.1 million decrease in cash, cash equivalents and marketable securities was used primarily to fund the Company's working capital needs.
	www.byteandswitch.com /document.asp?doc_id=11377&print=true (394 words)

	3Com Press Release: 03/17/2005 3Com Reports Fiscal Q3 Results
		Operating expenses were $114 million, resulting in a net loss of $53 million, or $0.14 per share, compared to a net loss of $86 million, or $0.22 per share, for the third quarter of fiscal year 2004.
		Cash, cash equivalents and short term investments totaled $883 million, a net decrease of $391 million from the balance at the end of the previous quarter.
		The change comprises a decrease in cash and cash equivalents of $108 million and a decrease in short-term investments of $283 million.
	www.3com.com /corpinfo/en_US/pressbox/press_release.jsp?INFO_ID=212284 (3234 words)

	Openwave - News Room - OPENWAVE REPORTS RESULTS FOR FIRST QUARTER FISCAL 2003 (Site not responding. Last check: 2007-11-03)
		Net cash used in continuing operations during the fiscal quarter ended September 30, 2002 was $17.4 million, excluding $2.3 million of cash used for restructuring costs.
		For the quarter ending December 31, 2002, management expects net cash used in continuing operations to be approximately $17 to $22 million and cash used to finance restructuring, financing and investing activities to be $12 to $17 million.
		Excluding $22.9 million set aside as restricted cash, management expects to have cash, cash equivalents, short-term and long-term investments of $215 to $225 million as of December 31, 2002.
	www.openwave.com /us/news_room/press_releases/2002/20021022_opwv_q1earnings_1023.htm (773 words)

	IAS Plus International Accounting Standards IAS 7, Cash Flow Statements
		as regards the cash flows of associates and joint ventures, where the equity method is used, the cash flow statement should report only cash flows between the investor and the investee; where proportionate consolidation is used, the cash flow statement should include the venturer's share of the cash flows of the investee [IAS 7.37-38]
		cash receipts and payments for items in which the turnover is quick, the amounts are large, and the maturities are short, generally less than three months (for example, charges and collections from credit card customers, and purchase and sale of investments)
		the amount of cash and cash equivalents held by the enterprise that is not available for use by the group should be disclosed, together with a commentary by management [IAS 7.48]
	www.iasplus.com /standard/ias07.htm (913 words)

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