Cash Position

I. Formal Definition

The total cash and cash equivalents an organisation holds at a point in time, including bank balances, money market funds, and short-term marketable securities. Cash position is the foundation of liquidity reporting and directly drives runway computation. The federation requires cash position to be reported with the composition of cash equivalents disclosed, restricted cash separately stated, and counterparty concentration noted where any single counterparty holds more than twenty-five percent of the total under MEV-Annex:4.1. Foreign currency cash is reported in functional currency with the FX rate disclosed.

II. Etymology

A standard term of treasury and corporate finance practice; the construction stabilised in early twentieth century banking and accounting vocabulary.

III. Federation Usage

Federation members report cash position weekly to the steward council via the disclosure portal. Counterparty concentration above the threshold is escalated for treasury review. Restricted cash above ten percent of total is separately classified under MEV-Annex:4.1.

IV. Related Terms

• working-capital
• runway
• cash-management
• liquidity-risk

V. Authoritative Citations

• UFMS-001:3.1UFMS Article III - Cash Position
• MEV-Annex:4.1MEV Annex IV - Cash Reporting

VI. Citation in BibTeX

@misc{ifo4_glossary_cash_position,
  title        = {{Cash Position}},
  author       = {{IFO4 Federation Editorial Board}},
  howpublished = {{IFO4 Federation Glossary, slug \texttt{cash-position}}},
  year         = {2026},
  url          = {https://ifo4.org/glossary/cash-position},
  note         = {Category: Capital; key: CashPosition}
}

VII. Challenge This Definition

Federation members and accredited practitioners may challenge any entry under TGS-002:1.7. Filed challenges are routed to the editorial board, triaged into the revision register, and resolved in writing on the public docket. The slug remains stable through any revision.