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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 Alternative risk transfer
American to Banker's payment
Bankers' Association for Finance and Trade to CE
CEB to Charge on income
Chargeable accounting period to Corkscrew
Coronavirus to Debt to equity ratio
Debtor days to EGP
EHRC to Exchange Rate Mechanism
Exchange controls to First mortgage debenture
First year allowance to Global depositary receipt
Global depository receipt to ILO
ILS to Inventory turnover ratio
Inverse function to London International Financial Futures Exchange
London International Financial Futures and Options Exchange to Monetise
Money to ONS
ON RRP to Payback
Payback period to Prospective financial information
Prospectus to Reps and warranties
Repudiate to Sampling period
Samurai bond to Sterling
Sterling Monetary Framework to Think tank
Third line of defence to VFM

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Accrued benefit obligation



The present value of pension benefits owed to employees under a pension scheme’s benefit formula without any projected salary increases and discounted at a nominal rate of interest.

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