For finding cash and cash equivalents.

Let's start by having a look at Samsonites interim.

We'll have a look at their interim report here.

What we're looking for is the balance sheet.

We're gonna go down to their contents page.

You can see the balance sheet here.

It's not clickable, so we'll have to go to their page number manually and you can see that their balance sheet is in a slightly unusual order with non-current stuff first.

Normally the most liquid stuff would come first and the less liquid stuff like PP E would come afterwards.

Here they've gone the opposite direction and the most liquid asset of all is towards the end.

And here we've got cash and cash equivalents.

There's suggestion that there's a note.

It's not clickable, so we'll have to go and find ourselves.

Over here on page 91, which I've scrolled to with the video paused, you can see the note on cash and cash equivalents.

We can see that it's actually split into bank balances and an overnight sweep account and deposits, so there's a little bit more detail here and there's some detail underneath as well.

In terms of pros, let's look at an American company.

Next, take two interactive.

We'll go into their interim, their quarterly accounting, and we're looking for their balance sheet.

And you can see we can click through to it.

You can see they have a fair bit of detail on their balance sheet, splitting what another company might just call cash.

Cash equivalence into cash, short term investments, and restricted cash.

While there's no specific note about cash, we can find some details somewhere else that can be helpful.

Having done another bit of scrolling while the video is paused, I've ended up at note four, which we'll find on page 12 of the financial statements.

This is the fair value measurement.

This is quite a technical note.

It usually categorizes assets into level one, two, and three.

Level one is easy to value because it's an active market.

Levels two and three are harder to value or very hard to value.

Cash is definitely level one given its value is inherent.

If we scroll down and look at the table, you can see a good breakdown of what sort of stuff is in each cash line.

Money market funds appear to be very important to take two, and this gives us an extra bit of detail that was lacking elsewhere in the accounts.