7.1.5.3 Cash Adjustment
This method increases or decreases the cash balance based on the side of the balance sheet which is greater. If the liabilities side is greater than the assets side after computing forward balances, then cash balance is increased by the difference amount. If the asset side is greater than the liabilities side, cash is decreased by the difference amount.
In the illustrations above, since the liabilities side is greater than the assets side, the cash balance is increased by 200, which is the difference amount. The adjusted forward cash balance is 550 (i.e. 350 + 200).