The effective date of the application of this FRSIC CONSENSUS was 1 February 2008.
The release of FRSIC Consensus 3 – Is Fixed Deposit Held On Lien for Bank Guarantee Facilities A Cash and Cash Equivalent? provides guidance, to address the situation where fixed deposits pledged to financial institutions for bank guarantee facilities. The issue is whether such fixed deposits are considered as a component of cash and cash equivalents or should be excluded from cash and cash equivalents due to the reason that they are restricted cash.
You can download FRISC Consensus 3 here: http://www.frsic.my/consensus_consensus.asp