Cash and cash equivalents are cash in hand and in bank accounts, plus investments so short-term and liquid that they are as good as cash: typically those maturing within three months of purchase, such as money market funds and Treasury bills.
How Listed shows it
As reported on the balance sheet, under the XBRL concept CashAndCashEquivalentsAtCarryingValue, or CashAndCashEquivalents for IFRS filers. It is an amount on one date, the balance sheet date, so it is never added across quarters.
What it leaves out
- Short-term investments and marketable securities. Many large companies hold most of their liquid funds in these, on separate lines. Cash and equivalents alone can understate how much a company could raise quickly.
- Restricted cash. Cash the company cannot freely use is reported separately. The cash flow statement's ending balance usually includes restricted cash, so it can differ from the balance sheet figure Listed uses.
When it says "not reported"
The company tags its cash with a different concept, for example one that combines cash with restricted cash on the face of the balance sheet, or one of its own.