Show which cash remains available after closing and competing commitments

A post-closing liquidity schedule answers a timing and access question: what resources can the relevant party actually use after completing the transaction and meeting competing obligations? A net-worth total cannot answer that by itself.

The OCC borrower and guarantor discussion emphasizes liquidity and obligations. This original bridge uses explicit assumptions to organize evidence. It does not establish a minimum liquidity requirement or certify that an account can legally support a loan.

Identify the owner and the relevant date

Use a dated statement and exact legal owner. Cash in a related entity may require consent, may be pledged or may be needed for that entity’s operations. Record those conditions before treating it as transferable sponsor support.

Choose the expected closing date and the period of competing uses being tested. A capital call due two weeks before closing can reduce the same cash that a month-old bank statement shows. Update material movements rather than rely on an unchanged snapshot.

Blank liquidity bridge

resource_id,legal_owner,as_of_date,gross_value_usd,haircut_percent,restricted_usd,available_before_uses_usd,closing_use_usd,other_committed_use_usd,remaining_usd,access_evidence
C001,,,,,,,,,,

Field instructions

For simplicity, this workbook applies the haircut to the gross value and then deducts the stated restriction. If restrictions themselves are securities or otherwise interact with the haircut, prepare a more detailed allocation. Do not force a complex pledged account into a misleading single deduction.

Completed hypothetical example

resource_id,legal_owner,as_of_date,gross_value_usd,haircut_percent,restricted_usd,available_before_uses_usd,closing_use_usd,other_committed_use_usd,remaining_usd,access_evidence
C001,Example Sponsor A,2026-10-15,1000000,10,200000,700000,500000,150000,50000,"Hypothetical securities; 10% assumption; $200,000 separately pledged; settlement and authority require confirmation"
C002,Example Sponsor A,2026-10-15,300000,0,0,300000,200000,125000,-25000,Hypothetical deposit account; competing capital call due before closing

Resource C001 starts at $1 million. A purely illustrative 10% haircut reduces it to $900,000; a separate $200,000 restriction leaves $700,000 before uses. After $500,000 closing equity and $150,000 other commitments, $50,000 remains.

C002 is a $300,000 deposit balance. Its planned $200,000 closing use and $125,000 competing commitment create a $25,000 shortfall. The workbook keeps the negative result visible.

Across both rows, the arithmetic remainder is $25,000. That aggregate is usable only if the cash can move when needed and the assumed valuation, restrictions and obligations are correct. An aggregate surplus does not cure an account-level timing problem automatically.

Separate expected receipts from current resources

A proposed asset sale, refinancing distribution or investor contribution should be recorded as a conditional future receipt with its own date and evidence. Do not add it to a current account balance before it occurs. Model a delayed-receipt scenario when the closing depends on it.

Similarly, a guaranty is an obligation, not a new pool of cash. Several guarantees can compete for the same sponsor resources. Use the debt and responsibility schedules to identify that overlap without adding the same liquid account repeatedly.

Decide what to do with a shortfall

Identify a specific additional source, reduce a cash use, change timing with agreement or revise the transaction. A zeroed-out negative cell is not a solution. Preserve the original shortfall and document what actually changed.

Before delivery, reconcile the closing-equity total to sources and uses, compare other commitments with the debt and capital-call schedules, and refresh evidence for material balances. The finished schedule should make access, timing and uncertainty visible next to the arithmetic.