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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 Advance ratio
Advance tax ruling to BES
BESP to Book build
Book entry to COP
COP25 to Cheque image processing
Cheque imaging to Contingent assets
Contingent capital to Cyberthreat
Cyclical to Directive
Director to EU ETS
EU Emissions Trading System to Executive
Executive coaching to Financial inclusion
Financial institution to GMCT
GMCTR to Held-to-maturity
Held for trading to Impact Economy Foundation
Impact Investing Institute to Investee
Investing activities to Lintner
Liquid to Master of Science
Masters degree to Natural Capital Protocol
Natural capital to Operating profit
Operating profit margin to Penetration
Penny to Promisee
Promisor to Reference rate
Refi to SDG 7
SDG 8 to Shareholder value
Shareholder value analysis to Sub-underwriter
Subject To Tax Rule to The City
The City Code on Takeovers and Mergers to UPI
UPL to Whole business securitisation
Whole turnover to €STR

Random article



The excess of an end amount over a starting amount.

For example, the excess of the accumulated principal and interest at the end of an investment period, over the amount originally invested.

In this simple case, the gain might also be the same as the total amount of interest earned for the period.


Capital gain.

3. Tax.

Chargeable gain.

See also

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