Treasury Management
The organizational function responsible for managing a company's liquidity, cash flow, investments, debt, and financial risk.
FAQs
When should a company hire a dedicated Treasurer?
Most companies hire a dedicated Treasurer when they have complex enough treasury needs to warrant specialization — typically at $500M+ revenue, significant debt financing, multi-currency operations, or after an IPO. Growth-stage companies ($50M–$500M) often handle treasury as part of the CFO or VP Finance role, supplemented by outside banking relationships.
What is an investment policy statement for corporate treasury?
An Investment Policy Statement (IPS) documents the approved investment guidelines for surplus corporate cash — permissible instruments (money market funds, T-bills, commercial paper), credit quality minimums, maturity limits, concentration limits by issuer, and prohibited investments. It provides governance and ensures treasury operates within board-approved risk parameters.
How do companies hedge foreign currency risk?
FX hedging typically uses forward contracts (locking in an exchange rate for a future date), options (right but not obligation to exchange at a specified rate), or natural hedging (matching revenues and expenses in the same currency). The choice depends on the company's risk appetite, hedge accounting treatment under ASC 815, and the cost of hedging instruments.
Related Terms
Sweep Account
A bank account that automatically transfers excess funds into an interest-bearing investment at the end of each business day, maximizing returns on idle cash.
Operating Account
The primary business bank account used for daily operational transactions including payroll, vendor payments, and customer receipts.
Float
The time gap between when a payment is initiated and when funds are actually debited or credited, creating a temporary balance discrepancy.
Working Capital
The difference between current assets and current liabilities, measuring a company's short-term liquidity and operational efficiency.