restricted cash
[rɪˈstrɪktɪd kæʃ]
nounpl: restricted cash accounts / restricted cash balances
caixa restrito / numerário restrito / caixa com restrição
1. Cash or cash equivalents that are not freely available for use by a company because they are subject to legal, contractual, or other restrictions
The company reported $2 million in restricted cash for debt covenant compliance on its balance sheet.
A empresa reportou $2 milhões em numerário restrito para conformidade com a cláusula da dívida em seu balanço patrimonial.
2. Funds held in escrow, pledged as collateral, or designated for specific purposes that limit their withdrawal or use
The restricted cash account includes deposits held as security for lease obligations.
A conta de caixa restrito inclui depósitos mantidos como garantia para obrigações de locação.
3. In accounting, cash presented separately from current assets because access is limited by external or internal constraints
Under IFRS, restricted cash must be disclosed separately in the financial statements.
Sob IFRS, o numerário restrito deve ser divulgado separadamente nas demonstrações financeiras.
Restricted cash is a critical concept in corporate accounting and finance in both the USA and Brazil. In Brazil, companies must disclose restricted cash separately in their financial statements according to CVM (Comissão de Valores Mobiliários) regulations, similar to SEC requirements in the USA. This is especially important for companies with debt covenants, lease obligations, or funds held for specific legal purposes. The term is frequently encountered in audit reports, investor presentations, and financial analysis in both markets.
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