Quarterly Survey of Financial Statements (QSFS)

Cash available of enterprise, category

Cash available refers to the amount of funds that can be accessed by the company at any time, or on demand. It includes cash on hand, cash on deposits, and highly liquid short term investments (cash equivalents).

Enterprise refers to the highest level of the Business Register statistical hierarchy. In alignment with the System of National Accounts, it is defined as an institutional unit that directs and controls the allocation of resources relating to its operations, and for which financial statements are maintained from which international transactions, an international investment position and a financial position for the unit can be derived. Enterprises can be corporations, quasi-corporations, institutions, or unincorporated businesses such as sole proprietors or partnerships. For incorporated enterprises, financial statements can be consolidated.