Business Pitch Dictionary by pitch.dog
Assets, liabilities & equity · Working

Restricted cash

Also called: ring-fenced cash

ELI5

Cash whose use is limited by contract, law or other conditions.

Used in conversation

“Counsel wants restricted cash clarified before anyone signs.”

Pitch context

You will see “Restricted cash” in financial models, budgets, board packs and investor materials when the discussion reaches assets, liabilities & equity.

Why it matters: In assets, liabilities & equity, different calculation boundaries, periods or accounting treatments can change the number and the decision.

Caution

Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.

Sources & evidence · 4

Direct term-level sources and supporting source families.