Notes to Financial Statements
March 31, 1997
Delaware Group Cash Reserve, Inc. (the "Fund") is registered as a diversified, open-end investment company
under the Investment Company Act of 1940. The Fund is organized as a Maryland corporation and offers four
classes of shares.
The Fund's objective is to provide current income by investing in high-quality money market instruments with
maturities of no more than 13 months. Though there is no guarantee that this goal will be met, the Fund strives to
maintain a stable net asset value of $1.00.
1. Significant Accounting Policies The following accounting policies are in accordance with generally accepted
accounting principles and are consistently followed by the Fund:
Security Valuation - Securities are valued at amortized cost which approximates market value. Security
transactions are recorded on the date the securities are purchased or sold (trade date).
Federal Income Taxes - The Fund intends to continue to qualify as a regulated investment company and make the
requisite distributions to shareholders. Accordingly, no provision for federal income taxes has been made in the
Class Accounting - Investment income and common expenses are allocated to the various classes of the Fund on
the basis of daily net assets of each class. Distribution expenses relating to a specific class are charged directly to
Use of Estimates - The preparation of financial statements in conformity with generally accepted accounting
principles requires management to make estimates and assumptions that affect the reported amounts of assets and
liabilities at the date of the financial statements and the reported amounts of revenues and expenses during a
reporting period. Actual results could differ from those estimates.
Other - Expenses common to all funds within the Delaware Group of Funds are allocated amongst the funds on
the basis of average net assets. Premiums and discounts are amortized on a pro-rata basis and included in inter