Glossary · Financing & treasury
Financing & treasury terms explained
Financing transactions carry their own chapter in the OECD guidelines and their own audit risk. These entries cover standalone credit assessment, implicit support, guarantee fees, cash pool leg pricing and thin capitalisation limits, with the practical detail that determines whether a rate survives challenge.
25 terms
- Arm's length interest rate
- Back-to-back loan
- Cash pool interest allocation
- Cash pool leader remuneration
- Cash pooling
- Credit rating for transfer pricing
- Debt capacity analysis
- Deposit rate benchmarking
- Funds transfer pricing
- Group treasury policy
- Implicit group support
- Intercompany factoring
- Intercompany guarantee fee
- Intercompany hedging
- Intercompany loan
- Intercompany receivables interest
- Interest limitation rules
- Interest rate benchmarking database
- Loan benchmarking
- Notional cash pooling
- OECD Chapter X financial transactions
- Physical cash pooling
- Thin capitalisation
- Treasury transfer pricing
- Working capital adjustment
From definitions to calculated intercompany numbers
Understanding the terminology is the starting point; producing figures that survive review is the work. Our tools calculate intercompany charges, benchmark financing rates and reconcile balances from your own ledger data, so each number you file traces back to the policy and the source records behind it.