Deposits with maturities over three months, restricted balances and cash held as collateral are generally classified outside this line. The opening and closing balances of the cash flow statement follow this definition.
Source: TMS 7
Related terms
Statement of cash flowsThe statement showing an entity's cash inflows and outflows for a period, classified into operating, investing and financing activities.Statement of financial positionThe statement showing an entity's assets, liabilities and equity at a specific date; also known as the balance sheet.Current and non-current assetsThe classification of assets according to whether they will be realised within the normal operating cycle or within twelve months after the reporting date.Accounting estimatesThe determination by management judgement of amounts that cannot be measured precisely, such as provisions, useful lives, expected credit losses and fair values.Accounting policiesThe specific principles, bases, conventions, rules and practices an entity applies in preparing its financial statements.Accrual basis of accountingThe principle of recording transactions as income, expenses, assets and liabilities in the period in which they occur, rather than when cash is received or paid.
Last updated: November 8, 2026 · This definition is for general information only.