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  "documentTitle": "Amcor plc (pro forma Amcor-Berry Global combination) (AMCR)",
  "authorId": "54_Spruce_Point_Capital",
  "authorName": "Ben Axler",
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  "sourceTypeLabel": "Short seller",
  "presentationDate": "2020-03-10 00:00:00",
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  "notes": "The slide highlights a discrepancy in financial reporting practices regarding cash liquidity.",
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      "text": "Data providers have taken Amcor's cash at face value and do not adjust, or at least discuss, the presence of bank overdrafts or legal deposits that might restrict cash. This leads to incorrect conclusions about Amcor's liquidity.",
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      "text": "Data providers have taken Amcor's cash at face value and do not adjust, or at least discuss, the presence of bank overdrafts or legal deposits that might restrict cash. This leads to incorrect conclusions about Amcor's liquidity.",
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