Cash and bank
Money in the bank and on hand at the balance-sheet date.
Cash is the most liquid part of the assets: balances on dinar and foreign-currency accounts and money on hand, at one specific date — the last day of the financial year.
That makes it the figure that goes stale fastest. A balance on 31 December says little about how the company stands in March, and it is easily arranged by timing collections or payments.
For a real-time picture of liquidity, the blockade history from the National Bank of Serbia's register is more useful — it shows how many days a company actually spent without access to its money.
Where this figure comes from
Not in APR's open data; found in the full financial statement.
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