Evaluate whether this sentence is fact or opinion and explain your reasoning: "Perhaps the most harmful aspect of Goering's new laws for Jews was the freeing of German insurance companies from paying for claims resulting from the destruction of Jewish property."

opinion

Explanation:

The sentence states an opinion that the most harmful aspect of Goering's new laws was The opinion is about the Goering new laws and specifically the law about freeing of German insurance companies from paying for claims resulting from the destruction of Jewish property  

keeping a cash reserve because cash flow is the the movement of money through a company and if it just sits there, it wont the movement