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Welcome to the Treasurer's Wiki

The Treasurer’s Wiki aims to share knowledge and experience across the treasury community. We hope you will use it as a platform to share knowledge and provide useful tools to other likeminded people.

The Association of Corporate Treasurers (ACT) sets the benchmark for international treasury excellence. As the Chartered body for treasury, we lead the profession by delivering our internationally recognised suite of treasury qualifications, by defining standards and by championing continuing professional development. We are the authentic voice of the treasury profession representing the interests of the real economy and educating, supporting and leading the treasurers of today and tomorrow.

All pages

(B)/W to Arithmetic mean
Arm’s-length price to Bond basis
Bond equivalent yield to Cash concentration or disbursement
Cash concentration or disbursement plus addendum to Corporate card
Corporate credit ratings: a quick guide to Deposit account
Deposit float to Employer
Enabling Act to Federal Reserve
Federal Reserve Bank to Global fund
Globalisation to Incorporeal property
Incoterms to Last in first out
Law of comparative advantage to Mexico
Mezzanine to Off balance sheet finance
Off balance sheet risk to Physical supply chain
Pi to Receivables purchase
Receivables turnover to Sales
Sales Tax to Supply
Supply chain to Truncation
Trust to Zero rated

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Big 4


In the professional services context, the Big 4 usually refers to the four largest international professional services firms and auditors.


The term is also commonly used in banking, in different contexts.

For example, referring to the four largest banks in a given country or a given region.

The four largest UK banks in 2016, by total assets, were HSBC, Barclays, RBS and Lloyds.

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