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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 AfDB
AfS to BOE
BOEBR to Break-even
Break-up value to CSRC
CSRD to Climate Bonds Standard
Climate Bonds Standard Board to Corporate responsibility
Corporate sector purchase programme to De facto director
De jure to Dry
Dry powder to Environmental Management System
Environmental Objective to FRS 17
FS to Forward points
Forward premium to Green economy
Green energy to IFRS Interpretations Committee
IFRS – Issues For The Treasurer to Interest yield
Intergovernmental Panel on Climate Change to Ledger
Ledger balance to Management buy-in
Management buyout to NMS
NNII to Official reserves
Offline to Payment Systems Regulator
Payment association/club to Profit margin
Profit maximisation to Reduce
Reducing balance to SDLT
SDR to Short
Short-term investments to Supervisory Review and Evaluation Process
Supervisory college to Tick value
Ticker to Unencumbered
Unethical behaviour to Zero-coupon swap
Zero-sum game to €STR

Random article

Off the shelf company


An off the shelf company is a company has been duly incorporated, but has never traded.

Off the shelf companies are sold by formation agents to individuals or companies who wish to acquire a company, either to incorporate an existing business or through which to trade as a new business.

The company name, ownership and directorships are then changed as required.

Also known as 'shelf companies'.

See also

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