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Where to look for "Cash and cash equivalents" in financial reports?

If you wish to view the "Cash and cash equivalents at end of a financial year" of a company, you should be looking at the Consolidated Statement of Cash Flows. The "Cash and bank balances" as recorded on the Balance Sheets may be different.

Taking Koh Brothers' FY2009 annual report as an example,

Balance Sheets
Cash and bank balances 42,974

Consolidated Statement of Cash Flows
Cash and cash equivalents at end of a financial year 40,852

The reason for the difference is because "Cash and bank balances" may include restricted cash and bank overdrafts.
Cash and bank balances 42,974
Restricted cash         (750)
Bank overdrafts       (1,372)
                      _______
                       40,852

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