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Management article
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Reference no. 88302
Published by: Harvard Business Publishing
Published in: "Harvard Business Review", 1988
Length: 7 pages

Abstract

Excess cash and unused debt capacity make up a company''s financial inventory. Too little can be crippling. But too much costs money and invites takeovers. To determine the proper balance, CFOs must understand three factors: the cost of holding reserves, the risks that reserves protect against, and the needs that reserves may have to cover.

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Abstract

Excess cash and unused debt capacity make up a company''s financial inventory. Too little can be crippling. But too much costs money and invites takeovers. To determine the proper balance, CFOs must understand three factors: the cost of holding reserves, the risks that reserves protect against, and the needs that reserves may have to cover.

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