Read Time:3 Minute, 37 Second
Integrated Treasury Accounting Units.
Accounting – Valuation and Elimination of Exposures.
Accounting of Treasury Instruments.
Management of Daily, Weekly and Monthly Liquidity / Funding Plans and
Coordinating Plans with Treasury Dealer.
Administration – Bank Cash Management System.
Group Cash Flow Forecasting.
Daily, Weekly and Monthly Treasury MIS to Stakeholders.
Monthly Bank Reconciliation.
Treasury Control and Hedge Accounting:
o Treasury Hedge Accounting as per US GAAP (FAS 133, FAS 157), IFRS
(IFRS 9, IFRS 13) and Indian GAAP
o Detailed Accounting of all Hedge Items in respective Corporates Books
8. Treasury – Taxation 60-88
Tax on Derivatives.
Financial Transaction Tax.
Banking Services Tax.
Other Taxes applicable to Treasury Operations (Domestic and Forex).
9. Treasury – Types 89-135
Treasury – Manufacturing and Service Corporates:
o Back ground
o Contribution Analysis
o Operating and Financial Leverage
o Liquidity Management
o Foreign Exchange Exposures
o Commodity Exposures
o Credit Exposures
o Debt Restructurings
Treasury – Banking
o Back ground
o Capital Adequacy
o Yield Curve and Spreads
o Credit Risks
o Foreign Exchange Risk
o Interest Risks
o Re-financing Risks
o Asset Liability Management
Treasury – Special Reference to:
o Insurance Companies (Life & General)
o Mutual Fund Organizations
o Chit Fund Organizations
o Housing Finance Companies
o Non-banking Financial Companies
o Government (Either State or Central)
o Reserve Bank of India
o Profit Centre Vs. Non-Profit Treasury
10 Treasury – Risk Management 136-228
Risk – Definition.
o Risk Process – Risk Management
o Key Risks – Interest Rate Risk, Market Risk, Currency Risk, Credit Risk,
Liquidity Risk, Legal and Operational Risk
Treasury Risk Management Policy.
o Risk Measurement and Control
o Monitoring Risks in Open & Exposure Limits
o Risk Exposure Analysis
o Risk Mitigation Policy
o Risk Immunization Policy
o Risk Diversification Strategies
o Risk Framework and Individual Instruments
o Contingency Plan for Liquidity Management
o Reviewing Risk-Return Profile as well as the Tax-efficiency of investment
o Minimizing Float Across the Business Value Chain and reducing the Cost
of Borrowing Reviews
Role of Mid Office
o Operational Clarity and Documentation and Monitoring.
System Audit – Risk Management / Mitigations.
Approach to Forex Risk Management Policy.
o Developing Risk Framework
o Country Risk and Operating Risk
o Liquidity Coverage Ratio, Net Stable Funding Ratio, Leverage Ratio
Risk Hedging Instruments & its Mechanism.
o Forward, Futures, Options, Swaps and Arbitrage Opportunities
Credit Rating Agencies.
o Portfolio Management Services.
Asset Liability Management.
o Multi Currency Balance Sheet
o Organizational Structure
o Risk Adjusted return on Capital
o Capital Adequacy Norms
o ALCO Techniques / Tools – GAP Analysis
o Liquidity and Interest Rate Sensitivity Gaps
o ALM Book – Banking Book & Trading Book
o Liability Management using Interest Rate Derivatives
o Mismatch of positions – Gap Limits (IGL – Individual Gap Limits and AGL
– Aggregate Gap Limit) and Stop Loss Limits VaR & Capital Provisions
Viability and Risk of using different Hedging Instruments.
o Hedging Strategies – Mandatory and Optional Hedging – Transactionwise / Portfolio-wise Risk Management
Implications and Challenges of Basel III.
International Swaps and Derivatives Association Master Agreement:
o Role played by ISDA Agreement during Global Financial Crisis
o Importance of ISDA after Global Financial Crisis
11. Treasury – Regulation, Supervision and
Treasury Management – Ethics and Compliance.
Prevention of Money Laundering Act, 2002.
Money Market Operations.
o RBI Policy – Liquidity Support for Banks and Primary Dealers
o Market Practices
o FIMMDA Guidelines (In Detail)
o Investment Bankers, Bankers to the Issues, Underwriters
o Portfolio Managers, Wealth Advisors, Investment Advisors
Intraday Liquidity Management Guidelines issued by RBI.
RBI Guidelines on Risk Management.
Regulatory Guidelines on Futures, Options, Forward and Swaps.
Recent Policy Guidelines of RBI on Basel III implementation.
Statutory Returns to Reserve Bank of India (RBI).
Overview of Regulatory Requirements SEBI (ICDR) Regulations, 2009.
Latest Foreign Direct Investment Policy.
Foreign Exchange Management Act, 1999.
Disclosures in Banks Balance Sheet on Treasury.
FEDAI Guidelines for Merchant Quotes.
RBI Guidelines on Internal Control.
12. Treasury – Auditing 333-363
Internal Audit and External Audit.
Internal Audit of Treasury:
Treasury Operations – Systems Audit.
Documentation & Internal Audit:
o Limit Setup for Existing / New Corporates
o Un-secured and Collateral based Limits set-up
Audit of Regulatory Compliance in particular Foreign Exchange Risk
New Norms in Internal Audit or COSO (Committee of Sponsoring
Compliance Guidelines with regard to Investments of Banks.
Issues in Management of Integrated Treasury.
Co-ordination: Internal and External Treasury Audit.