16:07 Dec 18, 2009 

The "attività finanziarie per cassa" in my context are a category of asset that includes "UCITS units, debt securities and equities", which is why I don't think "cash" is appropriate for "per cassa". As I said I think the "per cassa" means "on-balance sheet" i.e. assets stated in the financial statements as opposed to "off-balance sheet" assets not stated. However, I'd like somebody to confirm whether or not my interpretation is correct. If you google "attività finanziarie per cassa" you'll see that its a caption often used in Italian company balance sheets.

15:27 Dec 18, 2009 

As a suggestion, but I'm not sure it fits the framework you're working with, or that this sort of thing is even measured in accounting.