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Kit Corporate Treasury

Treasury-, Hedging- und Kapitalstrukturrichtlinien, 13-Wochen-Cashflow, Working-Capital-Review, Liquiditäts- und Finanzierungsplan, Hedge-Dokumentation und Covenant-Bescheinigung.

Schritt 1

Richtlinien und Regeln

  1. Corporate Treasury Policy Template

    Vollständig

    Objectives, governance and delegated authorities, liquidity headroom (KaTeX), funding limits, FX and rate summary, counterparty limits, surplus cash, payment fraud controls, EMIR

    EMIR (EU 648/2012, 2024/2987); 17 CFR 50.50; GAO Green Book 2025

  2. FX and Interest Rate Hedging Policy Template

    Vollständig

    Exposure register, forecast accuracy, layered hedge bands, fixed-rate share band, parity forward check (KaTeX), instruments, ISDA and EMIR, hedge accounting choices, dealing controls

    IFRS 9 ch. 6; ASC 815; ASU 2025-09; EMIR; 17 CFR 50.50

  3. Capital Structure and Dividend Policy Template (Board Paper)

    Vollständig

    Board policy on leverage and distributions: capital structure, WACC, target range, capital allocation, dividends, buybacks, reserves tests, stress tests

    UK Companies Act 2006 Parts 18 and 23; Delaware GCL ss.160, 170, 173, 174; GmbHG s.30; Vietnam Law on Enterprises 59/2020/QH14
Schritt 2

Planung

  1. 13-Week Cash Flow Forecast Template (Direct Method)

    Vollständig

    Direct-method weekly cash forecast: opening cash and facilities, receipts and disbursements by category, weekly roll, headroom vs minimum, variance and bridge, levers

    Corporate treasury practice (direct method); IAS 7 (name only)

  2. Working Capital Review Template (DSO, DIO, DPO, Cash Conversion Cycle)

    Vollständig

    Working capital review: DSO, DIO, DPO and cash conversion cycle (KaTeX), receivables ageing and credit policy, inventory, payables and supplier finance, cash release, action plan

    IAS 7 and IFRS 7 supplier finance amendments (May 2023); ASC 405-50 (ASU 2022-04); Directive 2011/7/EU

  3. Liquidity and Funding Plan Template (Corporate Treasury)

    Vollständig

    Corporate liquidity and funding plan: sources, funding needs, maturity profile, headroom vs policy minimum, refinancing, covenants, stress tests, contingency actions

    Corporate treasury practice; IFRS 7 para 39; UK Corporate Governance Code 2024 Provisions 30-31 (names only)
Schritt 3

Dokumentation erstellen

  1. Hedge Designation Documentation Template (IFRS 9, ASC 815)

    Vollständig

    One hedge relationship at inception: objective, hedged item and layer, instrument, hedge ratio, effectiveness (dollar offset KaTeX), ineffectiveness, CFHR and reclassification, ASU 2025-09

    IFRS 9 para 6.4.1(b); ASC 815-20-25-3; ASU 2025-09
Schritt 4

Offenlegung und Advisories

  1. Covenant Compliance Certificate Template (Leverage, Interest Cover, DSCR)

    Vollständig

    Borrower covenant certificate: definitions by clause, leverage, interest cover, DSCR, liquidity, capex, EBITDA bridge, headroom, guarantor coverage, ratchet

    Facility agreement practice (LMA/LSTA forms by name only)