Cash and cash equivalents are financial instruments and include cash at hand, deposits held at call or at short notice with banks and other short-term highly liquid investments with original maturities of three months or less.
Denarna sredstva in njihovi ustrezniki so finančni instrumenti in zajemajo gotovino v blagajni, bančne vloge na odpoklic ali kratkoročne vloge ter druge kratkoročne visoko likvidne naložbe s prvotno zapadlostjo treh mesecev ali manj.