This only concerns Authorised (non-Light) funds.
A definition as found in the ESMA documentation:
Unencumbered cash, i.e. a fund’s position in cash or cash-like securities not subject to legal claims by another party (e.g. from collateral pledges or securities lending activities)
Matterhorn automatically sets the Unencumbered Cash  field as the sum of all POSITION records with Sub-Asset Type  equal to “SEC_CSH_OTHC” (“Other cash and cash equivalents (excluding government securities)”).
It uses POSITION field “Net Asset Value”, so bank overdrafts are subtracted. If for a POSITION record the field “Net Asset Value” is not filled in, the POSITION field “Position value (Article 2 AIFMD)” is used.
If the sum ends up below zero, zero is reported.
Just overwrite our calculation by entering the Unencumbered Cash in our template on the PORTFOLIO_LIQUIDITY_PROFILE record (field 185).
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