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1586 terms

Glossary

Every term is defined twice: once the way a filing would put it, and once the way somebody would explain it to you across a table. The second one is usually the one that sticks.

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Trapped cash

Accounting

Cash held in a group entity from which it cannot readily be moved to where it is needed — because of that entity’s other shareholders, a lender’s consent, a distributable-profits test, or a cross-border tax cost.

In plain terms

Distinct from restricted cash, which is legally encumbered where it sits. Trapped cash is unencumbered and in the wrong company, and consolidation adds the two together without comment.

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Indian stock market glossary · Market Vidyalaya