Cash

In business financials, "cash" refers to the most liquid form of assets that a company possesses. It includes:

1. Currency: Physical money such as coins and banknotes.

2. Bank Deposits: Funds held in checking and savings accounts that can be easily accessed.

3. Cash Equivalents: Short-term, highly liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value. 

Examples include Treasury bills, commercial paper, and money market funds.

Cash is an essential component of a company's balance sheet, listed under current assets, and is crucial for daily operations, paying expenses, and managing short-term obligations. It is a key indicator of a company's liquidity and financial health.