Topic

Corporate Cash & Liquidity Management Guide

The operating side of treasury: seeing and controlling cash day to day and planning it over time. Cash positioning vs forecasting, physical vs notional pooling, in-house banks and payment factories, and how to get global cash visibility.

These are the decisions the systems exist to support — written from real treasury-transformation work, with the trade-offs and the things that usually go wrong.

31 articles · ~145 min, in 5 sections — each in reading order

Cash Forecasting

5 articles · ~22 min
Note4 min

How to Measure Cash Forecast Accuracy

Measure cash forecast accuracy by comparing forecast to actual per period and category — variance, MAPE, bias, hit rate — so you know where it's reliable.

Pattern5 min

Cash Forecast Operating Model & Ownership

A cash forecast is a process, not a spreadsheet. Who owns it, who contributes, at what cadence, and how to run the forecast-to-actual loop people trust.

Positioning

2 articles · ~9 min
NoteKey article4 min

How to Build a Daily Cash Position

A daily cash position is a consolidated view of the cash available today across every account and currency — prior-day vs intraday, actuals vs expected.

NoteKey article5 min

How to Achieve Global Cash Visibility

Global cash visibility is seeing all the group's cash (every account, currency and bank) in one timely view. Mostly a data problem: full statement coverage.

Liquidity Risk

7 articles · ~35 min
Note6 min

Supply Chain Finance and Dynamic Discounting

Supply chain finance (reverse factoring) pays suppliers early via a bank on the buyer's credit; dynamic discounting uses the buyer's cash. When to use each.

Note5 min

Liquidity Risk Management

Liquidity risk management: not having cash when needed is the one risk that fails companies, even profitable ones. Forecasts, buffers, lines, stress tests.

Note4 min

Corporate Funding and Credit Facilities

Corporate funding secures cash beyond operations — facilities, commercial paper, short-term debt — and the committed-vs-uncommitted distinction.

Note6 min

Bank Guarantees and Letters of Credit

Bank guarantees and letters of credit are a bank's promise to pay if a counterparty fails or documents are presented — and both consume credit lines.

Pattern5 min

Liquidity Escalation Framework

How to build a liquidity escalation framework — thresholds, tiers, actions and owners — so a liquidity squeeze triggers a plan, not panic.

Structures

12 articles · ~56 min
Note6 min

Trapped Cash and Cash Repatriation

Trapped cash is money the group owns and can see but can't freely move to where it's needed — here's why it gets stuck and how treasury frees it.

NoteKey article4 min

What Is an In-House Bank? A Treasury Guide

An in-house bank is a central treasury acting as a bank for the group — internal accounts, intercompany funding, on-behalf-of payments and netting.

Note4 min

What Are Virtual Accounts?

Virtual accounts (virtual IBANs) are sub-accounts over one real account — each with its own number, all cash in one place. How they cut reconciliation.

Note4 min

Electronic Bank Account Management (eBAM)

Electronic bank account management (eBAM) handles opening, closing, mandates and signatories digitally, not on paper. Why account admin is broken.

Note4 min

Bank Relationship Management

How a company deliberately manages which banks it uses, for what, and the value exchanged both ways — because the bank relationship is two-way, not one-sided.

Note5 min

What Is a Payment Factory?

A payment factory centralizes payments for many entities through one channel, often with payments-on-behalf-of (POBO). Why, how, and the intercompany catch.

Note4 min

Intercompany Netting: How It Works

Intercompany netting offsets what group entities owe each other so only net positions settle, cutting payments, FX and fees. Bilateral vs multilateral netting.

Optimization

5 articles · ~23 min
Note7 min

Money Market Funds for Corporate Treasury

Money market funds pool short-dated, high-quality instruments to give treasury same-day liquidity and a yield on cash — inside policy, not chasing return.

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Frequently asked questions

What is a 13-week cash flow forecast?

A 13-week cash flow forecast is a rolling, week-by-week projection of a company's cash receipts and disbursements over the next quarter (13 weeks), built on a direct basis — actual expected cash in and out, not accruals. It's the standard tool for short-term liquidity management because it shows precisely when cash could run short, week by week, far enough ahead to do something about it. It's especially common in tight-liquidity, high-leverage or restructuring situations.

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What is a daily cash position?

A daily cash position is a consolidated view of the cash a company actually has available today, across all its bank accounts, currencies and entities, as of a point in time this morning. It combines the opening balances from bank statements with the day's known movements to answer the treasurer's first question: how much cash do we have, where is it, and what's it going to do today?

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What is global cash visibility?

Global cash visibility is the ability to see all of a group's cash, across every bank account, legal entity, currency and banking partner, in one consolidated, timely view. It means treasury at the centre can answer 'how much cash does the group have and where is it?' without emailing subsidiaries or waiting for month-end. It's the foundation for cash concentration, funding decisions and reducing idle balances.

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What is an in-house bank?

An in-house bank (IHB) is a centralized treasury structure that provides banking services to a group's operating entities — internal current accounts, intercompany loans and deposits, payments and collections on behalf of the entities, netting, and internal FX. It lets treasury concentrate the group's cash, reduce the number of external bank accounts and fees, and centralize control, effectively acting as an internal bank for the subsidiaries.

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Why is it 13 weeks specifically?

Thirteen weeks is one quarter — long enough to see the liquidity pressures that are actually coming (a tax payment, a debt repayment, a seasonal dip) but short enough that a week-by-week direct forecast can be reasonably accurate. Beyond about a quarter, receipts-and-disbursements detail becomes guesswork; inside it, the weekly granularity gives you time to act. It's the sweet spot between visibility and reliability for short-term cash.

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