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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.

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(B)/W to Amicable Dispute Resolution
Amortisation to Basel Committee
Basel Committee on Banking Supervision to CIF
CII to Clearing member
Clearing system to Cover ratio
Covered bond to Diet
Differential swap to Efficiency ratio
Efficient frontier to FRSSE
FRS 100 to Free trade agreement
Free trade area to Historical cost accounting
Historical exchange rate to Institute for Supply Management
Institute of Actuaries to Ledger
Ledger balance to Market risk
Market risk premium to Nominal rate
Nominal value to PRAG
PRA buffer to Private placement
Private rating to Regulation D
Regulation Q to SSM
SSP to Statement of financial position
Statement of funding principles to The Street
The Treasurer to VNAV

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Net profit


Tax and accounting.

Profit after tax.


Tax and accounting.

Profit attributable to ordinary shareholders, being profit after tax less any preference dividends.


More generally, profit calculated after taking account of related expenses.

Sometimes referred to informally as the bottom line because of its position at (or near) the bottom line of an Income statement.

The alternative term net income may refer to any of the definitions of Net profit above.

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