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If cash cash equivalents restricted cash and restricted and other segregated cash and cash equivalents are presented in multiple line items on the balance sheet reporting entities are required to present on the face of the statement of cash flows or disclose in the footnotes in either a narrative or tabular format a reconciliation of the total amount in the cash flow statement to the amounts presented in the balance sheet.
Restricted cash presentation on balance sheet. Therefore Alterra included this restricted cash under current assets. However to denote the fact that restricted cash is not available for use the row of the balance sheet that contains it includes the term restricted cash. In addition when cash cash equivalents restricted cash and restricted cash equivalents are presented in more than one line item on the balance sheet entities are required to reconcile the totals in the statement of cash flows to the related captions in the balance sheet.
If the company expects not to be able to use the case for over one year or more it reports. The certificate renews automatically for successive three-month periods with the next maturity date occurring in July 2012. Entities have classified transfers between cash and restricted cash as operating investing or financing activities or as a combination of those activities in the statement of cash flows.
Presentation and disclosure of cash paid acquired in a business combination 142. When a company expects to be able to use the restricted cash within one year it reports the restricted cash as short-term or current assets on the balance sheet. The revisions change the presentation of restricted cash and restricted cash equivalents in the statement of cash flows.
GAAP does not require restricted cash to be presented separately on the balance sheet. Investment companies that are not exempt from the requirement to provide a statement of cash flows. The reason for the cash being restricted is.
If a company restricts cash for purposes other than current obligations it excludes the cash. Changes in restricted cash and restricted cash equivalents are shown in the statement of cash flows. Once the equipment ships this cash is available to the company for its regular operation.
Restricted cash appears as a separate item from the cash and cash equivalents listing on a companys balance sheet. When cash cash equivalents restricted cash and restricted cash equivalents are disaggregated in the balance sheet include a narrative or tabular reconciliation of the disaggregated amounts to the aggregated amount used in the statement of cash flows The nature of restrictions on cash and cash equivalent balances. The Company had no restricted cash as of December 31 2010.
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