CTP Test Specifications Linked to Knowledge, Skills and Abilities

Transcription

1 CTP Test Specifications Linked to Knowledge, Skills and Abilities Domain Weight Maintain corporate liquidity required to meet current and future obligations in a timely 1 25% and cost effective manner. 1.A Manage optimal cash positioning through short term investing and borrowing activities Ability to calculate pricing, returns, and yields (including total returns calculation, taxable v. nontaxable, benchmarking investment metrics) Ability to calculate revolving debt interest and fees authorized signers, delegation of authority, tansaction thresholds) Ability to comply with loan agreements and financial covenants(including repayment terms, material adverse changes) Ability to evaluate costs of borrowing (including interest rate, credit risk, credit enhancement letters of credit, guarantees, maturity, market conditions, term, used/unused facility fees, commitment fees, agency fees, syndication of banks, day count conventions) Ability to execute intercompany transactions (including in house banking, transfer pricing, loans, dividends, royalties) Ability to execute various payments (including electronic payments, checks) Ability to make use of cash concentration system tools and methods (including virtual vault, remote deposit, zero balance account, pooling) Ability to manage debt portfolio (e.g., fixed/floating ratio, domestic or foreign denominated, interest rate, derivative instruments, liability management) Ability to manage liquidity (including short term borrowing, short term investing, cash concentration) Ability to manage timing of maturities (including yield, matching maturities with cash outflows) Ability to perform cash management activities (including daily reconciliation; calculating cash position; cash flow forecasting; receipts and disbursements) Ability to produce forecasts using forecasting methods (including receipts and disbursements; sources and uses; distribution forecasting; statistical forecasting) Knowledge of accounting terminology, concepts, and standards (including cash v. accrual, financial statements, hedge accounting) Knowledge of capital markets (including equity, debt issues, commercial paper, asset backed securities) Knowledge of capital structure theory (including debt v. equity, dividends, weighted average cost of capital) Knowledge of cash conversion cycle (including customer to cash, purchase to pay, forecast tofulfill, float schedule) KSA ID A04 A05 A09 A12 A14 A15 A18 A19 A21 A23 A26 A31 K02 KP6 K07 K08

2 Knowledge of components of funds availability (including finality of settlement, value dating, float, image exchange/deposit) Knowledge of corporate bank account structures and funds flow Knowledge of credit markets (including credit facilities, syndications) Knowledge of disbursement methods and (including checks, electronic payments, letters of credit, payment cards, tax payments) Knowledge of dividend policies and regulations Knowledge of domestic and global payment/collection and standards (including Single Euro Payments Area, NACHA, Bacs) Knowledge of emerging payment methodologies (including Faster Payments, mobile payments, FinTech, Early Warning Services) Knowledge of credit facility types (including committed v. non committed, secure v. unsecure, multicurrency, asset backed lending) Knowledge of factors affecting forecasting (including horizon, industry, seasonality, forecasting tools, volatility, inventory management) Knowledge of portfolio management (including diversification, asset allocation, custodial services, reporting, accounting standards) Knowledge of reference rates (including base rate, prime rate, London Interbank Offered Rate LIBOR or its replacements) Knowledge of regulations affecting intercompany financing Knowledge of relationship between treasury department objectives/strategy and corporate financial objectives Knowledge of revolving credit facility mechanics (including overnight borrowing rate, LIBROor its replacements, interest expense, fees, documentation) Knowledge of roles of entities involved in a loan (including trustees, issuing and paying agents, attorneys, rating agencies, underwriters) Knowledge of roles of investment advisors, custodians, and trustees Knowledge of short term borrowing vehicles (including revolving credit facility, repurchase agreements) Knowledge of short term investment objectives, strategies, and policies (including safety, liquidity, counterparty risk, maximization of return given acceptable risk parameters, operating parameters for trading) Knowledge of short term investment vehicles (including money market funds, commercial paper, repurchase agreements) 1.B Forecast/manage cash receipts and disbursements [cash flows] Ability to communicate with other departments Ability to execute FX transactions (including forwards and futures) Ability to execute various payments (including electronic payments, checks) K11 K12 K13 K16 K17 K19 K20 K23 K25 K55 K59 K65 K66 K68 K73 K74 K78 K79 K80 A06 A13 A15

3 Ability to make use of cash concentration system tools and methods (including virtual vault, remote deposit, zero balance account, pooling) Ability to manage liquidity (including short term borrowing, short term investing, cash concentration) Ability to manage timing of maturities (including yield, matching maturities with cash outflows) Ability to perform cash management activities (including daily reconciliation; calculating cash position; cash flow forecasting; receipts and disbursements) Ability to perform variance analysis Ability to produce forecasts using forecasting methods (including receipts and disbursements; sources and uses; distribution forecasting; statistical forecasting) Knowledge of capital markets (including equity, debt issues, commercial paper, asset backed securities) Knowledge of capital structure theory (including debt v. equity, dividends, weighted average cost of capital) Knowledge of cash conversion cycle (including customer to cash, purchase to pay, forecast tofulfill, float schedule) Knowledge of components of funds availability (including finality of settlement, value dating, float, image exchange/deposit) Knowledge of corporate bank account structures and funds flow Knowledge of disbursement methods and (including checks, electronic payments, letters of credit, payment cards, tax payments) Knowledge of dividend policies and regulations Knowledge of domestic and global payment/collection and standards (including Single Euro Payments Area, NACHA, Bacs) Knowledge of emerging payment methodologies (including Faster Payments, mobile payments, FinTech, Early Warning Services) Knowledge of credit facility types (including committed v. non committed, secure v. unsecure, multicurrency, asset backed lending) Knowledge of factors affecting forecasting (including horizon, industry, seasonality, forecasting tools, volatility, inventory management) Knowledge of financial supply chain methods (including open account, letters of credit, bank guarantee, surety bond) Knowledge of fraud prevention methods (including positive pay, account blocks, internal controls, filtering) Knowledge of research tools/publications available to determine and analyze market and credit conditions(including Bloomberg, Reuters, Federal Reserve/European Commission publications/reports, Dun & Bradstreet, etc.) A18 A21 A23 A26 A28 A31 K06 K07 K08 K11 K12 K16 K17 K19 K20 K23 K25 K28 K30 K36

4 Knowledge of long term investment objectives, strategies, and policies (including safety, liquidity, counterparty risk, maximization of return given acceptable risk parameters, operating parameters for trading) Knowledge of medium and long term borrowing vehicles (including bonds, term loans, mediumterm notes, leasing, promissory notes) Knowledge of medium and long term investment vehicles (including bonds, agencies, mediumterm notes, certificates of deposit, government issued debt, equities) Knowledge of merchant services methods,, and risks (including fees, controls, card security compliance, retention requirements) Knowledge of methods of accounts receivable (A/R) monitoring (including days sales outstanding, aging, percentage of automated cash application) Knowledge of A/R management (including reduction of A/R balances and aging; objectives of trade credit; collection system) Knowledge of objectives of disbursement management (including increasing days payable outstanding, reducing cost, managing information access Knowledge of payment terminology (including payer, transit routing number, settlement date, correspondent bank) Knowledge of portfolio management (including diversification, asset allocation, custodial services, reporting, accounting standards) Knowledge of receivables billing, collection, and payment terms and types (including third party payment providers, electronic data interchange) 1.C Leverage cash concentration/pooling structures Ability to analyze financial service provider pricing (including compensating balances, earnings credit, bank fees, overdraft charges, billig codes, value dating, interest income) Ability to calculate pricing, returns, and yields (including total returns calculation, taxable v. nontaxable, benchmarking investment metrics) Ability to calculate revolving debt interest and fees Ability to execute intercompany transactions (including in house banking, transfer pricing, loans, dividends, royalties) Ability to execute various payments (including electronic payments, checks) Ability to make use of cash concentration system tools and methods (including virtual vault, remote deposit, zero balance account, pooling) Ability to manage liquidity (including short term borrowing, short term investing, cash concentration) Ability to perform cash management activities (including daily reconciliation; calculating cash position; cash flow forecasting; receipts and disbursements) Knowledge of components of funds availability (including finality of settlement, value dating, float, image exchange/deposit) Knowledge of corporate bank account structures and funds flow Knowledge of disbursement methods and (including checks, electronic payments, letters of credit, payment cards, tax payments) K44 K46 K47 K48 K49 K50 K52 K54 K55 K58 A01 A04 A05 A14 A15 A18 A21 A26 K11 K12 K16

5 Knowledge of documentation required for intercompany financing (including legal, tax) Knowledge of domestic and global payment/collection and standards (including Single Euro Payments Area, NACHA, Bacs) Knowledge of emerging payment methodologies (including Faster Payments, mobile payments, FinTech, Early Warning Services) Knowledge of financial institutions and service providers (including commercial banks, investment banks, brokerage firms, custodians, third party processors, insurance brokers) Knowledge of financial legislation and regulations (including securities regulations, central bank regulations, Uniform Commercial Code) Knowledge of in house banking Knowledge of international banking practices (including anti corruption practices, "know your customer" requirements) Knowledge of international banking regulations Knowledge of regulations affecting intercompany financing 1.D Manage foreign exchange (FX) exposure Ability to analyze financial service provider pricing (including compensating balances, earnings credit, bank fees, overdraft charges, billig codes, value dating, interest income) Ability to communicate with other departments Ability to execute FX transactions (including forwards and futures) Ability to execute intercompany transactions (including in house banking, transfer pricing, loans, dividends, royalties) Ability to execute various payments (including electronic payments, checks) Ability to hedge FX, interest rate, and/or commodities exposure Ability to prepare regulatory and compliance reports (including FBAR) Ability to produce forecasts using forecasting methods (including receipts and disbursements; sources and uses; distribution forecasting; statistical forecasting) Knowledge of arbitrage (including interest rates, currency, commodities) Knowledge of components of funds availability (including finality of settlement, value dating, float, image exchange/deposit) Knowledge of corporate bank account structures and funds flow Knowledge of debt compliance reporting requirements Knowledge of documentation required for intercompany financing (including legal, tax) K18 K19 K20 K26 K27 K37 K39 K40 K65 A01 A06 A13 A14 A15 A16 A30 A31 K03 K11 K12 K15 K18

6 Knowledge of factors affecting forecasting (including horizon, industry, seasonality, forecasting tools, volatility, inventory management) Knowledge of financial institutions and service providers (including commercial banks, investment banks, brokerage firms, custodians, third party processors, insurance brokers) Knowledge of financial legislation and regulations (including securities regulations, central bank regulations, Uniform Commercial Code) Knowledge of FX processes, tools, and hedging instruments (including forwards, futures, swaps, options, spots) Knowledge of impact of global, fiscal, and monetary policies on interest rates, FX rates, derivatives, currency controls, and taxes Knowledge of impact of FX rates Knowledge of international banking practices (including anti corruption practices, "know your customer" requirements) Knowledge of international banking regulations Knowledge of mark to market principles Knowledge of regulations affecting FX processes (including tax implications) Knowledge of relationship between treasury department objectives/strategy and corporate financial objectives Knowledge of risk management and mitigation techniques (including insurance, hedging, policies, diversification, tolerance, SSAE/ISAE/SOC) Knowledge of rules/regulations related to payments and international trade restrictions (including Office of Foreign Asset Control) Knowledge of sovereign risk Knowledge of types of involved in FX hedging 1.E Manage trade financing (including letters of credit) Ability to analyze financial service provider pricing (including compensating balances, earnings credit, bank fees, overdraft charges, billig codes, value dating, interest income) Ability to communicate with other departments Ability to evaluate costs of borrowing (including interest rate, credit risk, credit enhancement letters of credit, guarantees, maturity, market conditions, term, used/unused facility fees, commitment fees, agency fees, syndication of banks, day count conventions) Ability to execute various payments (including electronic payments, checks) Ability to prepare regulatory and compliance reports (including FBAR) Knowledge of cash conversion cycle (including customer to cash, purchase to pay, forecast tofulfill, float schedule) Knowledge of components of funds availability (including finality of settlement, value dating, float, image exchange/deposit) Knowledge of corporate bank account structures and funds flow K25 K26 K27 K29 K33 K35 K39 K40 K45 K60 K66 K69 K75 K81 K87 A01 A06 A12 A15 A30 K08 K11 K12

7 Knowledge of disbursement methods and (including checks, electronic payments, letters of credit, payment cards, tax payments) Knowledge of domestic and global payment/collection and standards (including Single Euro Payments Area, NACHA, Bacs) Knowledge of emerging payment methodologies (including Faster Payments, mobile payments, FinTech, Early Warning Services) Knowledge of factors affecting forecasting (including horizon, industry, seasonality, forecasting tools, volatility, inventory management) Knowledge of financial institutions and service providers (including commercial banks, investment banks, brokerage firms, custodians, third party processors, insurance brokers) Knowledge of financial legislation and regulations (including securities regulations, central bank regulations, Uniform Commercial Code) Knowledge of financial supply chain methods (including open account, letters of credit, bank guarantee, surety bond) Knowledge of regulations affecting trade financing Knowledge of relationship between treasury department objectives/strategy and corporate financial objectives Knowledge of roles of entities involved in a loan (including trustees, issuing and paying agents, attorneys, rating agencies, underwriters) Knowledge of rules/regulations related to payments and international trade restrictions (including Office of Foreign Asset Control) 1.F Manage intercompany financing (including loans, repatriation, in house banking) Ability to calculate pricing, returns, and yields (including total returns calculation, taxable v. nontaxable, benchmarking investment metrics) Ability to communicate with other departments Ability to comply with loan agreements and financial covenants (including repayment terms, material adverse changes) Ability to evaluate costs of borrowing (including interest rate, credit risk, credit enhancement letters of credit, guarantees, maturity, market conditions, term, used/unused facility fees, commitment fees, agency fees, syndication of banks, day count conventions) Ability to execute FX transactions (including forwards and futures) Ability to execute intercompany transactions (including in house banking, transfer pricing, loans, dividends, royalties) Ability to execute various payments (including electronic payments, checks) Ability to hedge FX, interest rate, and/or commodities exposure Ability to prepare regulatory and compliance reports (including FBAR) Knowledge of accounting terminology, concepts, and standards (including cash v. accrual, financial statements, hedge accounting) Knowledge of cash conversion cycle (including customer to cash, purchase to pay, forecast tofulfill, float schedule) K16 K19 K20 K25 K26 K27 K28 K64 K66 K73 K75 A04 A06 A09 A12 A13 A14 A15 A16 A30 K02 K08

8 Knowledge of components of funds availability (including finality of settlement, value dating, float, image exchange/deposit) Knowledge of corporate bank account structures and funds flow Knowledge of disbursement methods and (including checks, electronic payments, letters of credit, payment cards, tax payments) Knowledge of dividend policies and regulations Knowledge of documentation required for intercompany financing (including legal, tax) Knowledge of domestic and global payment/collection and standards (including Single Euro Payments Area, NACHA, Bacs) Knowledge of emerging payment methodologies (including Faster Payments, mobile payments, FinTech, Early Warning Services) Knowledge of factors affecting forecasting (including horizon, industry, seasonality, forecasting tools, volatility, inventory management) Knowledge of financial legislation and regulations (including securities regulations, central bank regulations, Uniform Commercial Code) Knowledge of FX processes, tools, and hedging instruments (including forwards, futures, swaps, options, spots) Knowledge of in house banking Knowledge of international banking practices (including anti corruption practices, "know your customer" requirements) Knowledge of international banking regulations Knowledge of reference rates (including base rate, prime rate, London Interbank Offered Rate LIBOR or its replacements) Knowledge of regulations affecting intercompany financing Knowledge of relationship between treasury department objectives/strategy and corporate financial objectives Knowledge of requirements regarding repatriation of capital (including tax implications, cash flow planning, investment rules) Knowledge of roles of entities involved in a loan (including trustees, issuing and paying agents, attorneys, rating agencies, underwriters) Knowledge of sovereign risk 1.G Review cash balances and reconcile transaction activity to ensure accuracy Ability to communicate with other departments Ability to perform cash management activities (including daily reconciliation; calculating cash position; cash flow forecasting; receipts and disbursements) Ability to perform variance analysis K11 K12 K16 K17 K18 K19 K20 K25 K27 K29 K37 K39 K40 K59 K65 K66 K67 K73 K81 A06 A26 A28

9 Knowledge of bank account management (including country specific documentation requirements, interest bearing accounts, bank fees, signatories) Knowledge of accounting terminology, concepts, and standards (including cash v. accrual, financial statements, hedge accounting) Knowledge of bank reconciliation process Knowledge of corporate bank account structures and funds flow Knowledge of disbursement methods and (including checks, electronic payments, letters of credit, payment cards, tax payments) Knowledge of domestic and global payment/collection and standards (including Single Euro Payments Area, NACHA, Bacs) Knowledge of fraud prevention methods (including positive pay, account blocks, internal controls, filtering) Knowledge of in house banking Knowledge of methods of accounts receivable (A/R) monitoring (including days sales outstanding, aging, percentage of automated cash application) Knowledge of objectives of disbursement management (including increasing days payable outstanding, reducing cost, managing information access Knowledge of payment terminology (including payer, transit routing number, settlement date, correspondent bank) Knowledge of receivables billing, collection, and payment terms and types (including third party payment providers, electronic data interchange) Knowledge of treasury technologies (including information reporting, bank, data transmission, imaging, application service providers) 1.H Optimize treasury operations (including considerations for roles/responsibilities and outsourcing options) Ability to assess proposals for services Ability to make use of cash concentration system tools and methods (including virtual vault, remote deposit, zero balance account, pooling) Ability to assess potential impact of technology changes Knowledge of cash conversion cycle (including customer to cash, purchase to pay, forecast tofulfill, float schedule) Knowledge of emerging payment methodologies (including Faster Payments, mobile payments, FinTech, Early Warning Services) K01 K02 K04 K12 K16 K19 K30 K37 K49 K52 K54 K58 K84 A02 A18 A29 K08 K20

10 Knowledge of financial institutions and service providers (including commercial banks, investment banks, brokerage firms, custodians, third party processors, insurance brokers) Knowledge of functions of shared service centers (including cross border considerations, tax domicile, centralized v. decentralized processed) Knowledge of in house banking Knowledge of outsourcing options and opportunities Knowledge of potential impacts of business combination/reorganization (including mergers and acquisitions; reorganization; regulatory changes; technology) Knowledge of roles of independent auditors, internal auditors, directors, and board members Knowledge of roles and responsibilities of the treasury department (including execution of transactions, confirmations, record keeping, cash position, borrowing, investments, risk mitigation) Knowledge of treasury/finance organizational structure Knowledge of types of involved in FX hedging 1.I Calculate, analyze, and evaluate financial ratios to optimize financial decision making K26 K31 K37 K53 K56 K71 K72 K85 K87 Ability to calculate financial ratios (including performance, operating, leverage, return) Ability to communicate with other departments Ability to comply with loan agreements and financial covenants(including repayment terms, material adverse changes) Ability to evaluate costs of borrowing (including interest rate, credit risk, credit enhancement letters of credit, guarantees, maturity, market conditions, term, used/unused facility fees, commitment fees, agency fees, syndication of banks, day count conventions) Ability to manage debt portfolio (e.g., fixed/floating ratio, domestic or foreign denominated, interest rate, derivative instruments, liability management) Ability to perform capital budgeting and financial analysis (including cost/benefit analysis, net present value) Ability to perform financial calculations (including discount, interest, ratios, opportunity costs, EBITDA, free cash flow, financial statement analysis) Ability to perform variance analysis Knowledge of accounting terminology, concepts, and standards (including cash v. accrual, financial statements, hedge accounting) Knowledge of benchmarking tools Knowledge of capital structure theory (including debt v. equity, dividends, weighted average cost of capital) Knowledge of debt compliance reporting requirements Knowledge of medium and long term borrowing vehicles (including bonds, term loans, mediumterm notes, leasing, promissory notes) Knowledge of medium and long term investment vehicles (including bonds, agencies, mediumterm notes, certificates of deposit, government issued debt, equities) Knowledge of objectives of capital market investments (including growing balance sheet, diversifying risk, generating income) A03 A06 A09 A12 A19 A25 A27 A28 K02 K05 K07 K15 K46 K47 K51

11 Knowledge of relationship between treasury department objectives/strategy and corporate financial objectives Manage capital structure, manage costs of long term capital, and quantitatively evaluate longterm 2 18% capital resource investments. 2.A Negotiate and manage syndicated agreements Ability to analyze financial service provider pricing (including compensating balances, earnings credit, bank fees, overdraft charges, billig codes, value dating, interest income) Ability to assess proposals for services Ability to calculate revolving debt interest and fees Ability to comply with loan agreements and financial covenants(including repayment terms, material adverse changes) Ability to evaluate costs of borrowing (including interest rate, credit risk, credit enhancement letters of credit, guarantees, maturity, market conditions, term, used/unused facility fees, commitment fees, agency fees, syndication of banks, day count conventions) Ability to manage debt portfolio (e.g., fixed/floating ratio, domestic or foreign denominated, interest rate, derivative instruments, liability management) Ability to perform financial calculations (including discount, interest, ratios, opportunity costs, EBITDA, free cash flow, financial statement analysis) Ability to prepare regulatory and compliance reports (including FBAR) Knowledge of accounting terminology, concepts, and standards (including cash v. accrual, financial statements, hedge accounting) Knowledge of capital structure theory (including debt v. equity, dividends, weighted average cost of capital) Knowledge of credit markets (including credit facilities, syndications) Knowledge of credit rating agencies and ratings (including Standard & Poor's, Moody's, Fitch) Knowledge of debt compliance reporting requirements Knowledge of credit facility types (including committed v. non committed, secure v. unsecure, multicurrency, asset backed lending) Knowledge of financial institutions and service providers (including commercial banks, investment banks, brokerage firms, custodians, third party processors, insurance brokers) Knowledge of financial legislation and regulations (including securities regulations, central bank regulations, Uniform Commercial Code) Knowledge of internal and external financial reporting (including regulatory reports, annual reports, local statutory reports) Knowledge of medium and long term borrowing vehicles (including bonds, term loans, mediumterm notes, leasing, promissory notes) Knowledge of reference rates (including base rate, prime rate, London Interbank Offered Rate LIBOR or its replacements) Knowledge of relationship between treasury department objectives/strategy and corporate financial objectives K66 A01 A02 A05 A09 A12 A19 A27 A30 K02 K07 K13 K14 K15 K23 K26 K27 K38 K46 K59 K66

12 Knowledge of revolving credit facility mechanics (including overnight borrowing rate, LIBOR or its replacements, interest expense, fees, documentation) Knowledge of risk types (such as reputational, operational, credit, counterparty, systemic, market) Knowledge of roles of entities involved in a loan (including trustees, issuing and paying agents, attorneys, rating agencies, underwriters) Knowledge of short term borrowing vehicles (including revolving credit facility, repurchase agreements) Skill in building and maintaining relationships with external financial service providers (including service level agreements, bank report cards, pricing) Skill in project management related to implementation of treasury products and services 2.B Manage investment portfolio Ability to analyze financial service provider pricing (including compensating balances, earnings credit, bank fees, overdraft charges, billig codes, value dating, interest income) Ability to assess proposals for services Ability to calculate pricing, returns, and yields (including total returns calculation, taxable v. nontaxable, benchmarking investment metrics) Ability to execute FX transactions (including forwards and futures) Ability to execute various payments (including electronic payments, checks) Ability to manage liquidity (including short term borrowing, short term investing, cash concentration) Ability to manage timing of maturities (including yield, matching maturities with cash outflows) Ability to perform financial calculations (including discount, interest, ratios, opportunity costs, EBITDA, free cash flow, financial statement analysis) Ability to prepare regulatory and compliance reports (including FBAR) Knowledge of accounting terminology, concepts, and standards (including cash v. accrual, financial statements, hedge accounting) Knowledge of capital structure theory (including debt v. equity, dividends, weighted average cost of capital) Knowledge of components of funds availability (including finality of settlement, value dating, float, image exchange/deposit) Knowledge of credit rating agencies and ratings (including Standard & Poor's, Moody's, Fitch) Knowledge of credit facility types (including committed v. non committed, secure v. unsecure, multicurrency, asset backed lending) Knowledge of factors affecting forecasting (including horizon, industry, seasonality, forecasting tools, volatility, inventory management) Knowledge of financial institutions and service providers (including commercial banks, investment banks, brokerage firms, custodians, third party processors, insurance brokers) K68 K70 K73 K78 S01 S02 A01 A02 A04 A13 A15 A21 A23 A27 A30 K02 K07 K11 K14 K23 K25 K26

13 Knowledge of financial legislation and regulations (including securities regulations, central bank regulations, Uniform Commercial Code) Knowledge of FX processes, tools, and hedging instruments (including forwards, futures, swaps, options, spots) Knowledge of impact of global, fiscal, and monetary policies on interest rates, FX rates, derivatives, currency controls, and taxes Knowledge of research tools/publications available to determine and analyze market and credit conditions(including Bloomberg, Reuters, Federal Reserve/European Commission publications/reports, Dun & Bradstreet, etc.) Knowledge of long term investment objectives, strategies, and policies (including safety, liquidity, counterparty risk, maximization of return given acceptable risk parameters, operating parameters for trading) Knowledge of mark to market principles Knowledge of medium and long term investment vehicles (including bonds, agencies, mediumterm notes, certificates of deposit, government issued debt, equities) Knowledge of objectives of capital market investments (including growing balance sheet, diversifying risk, generating income) Knowledge of portfolio management (including diversification, asset allocation, custodial services, reporting, accounting standards) Knowledge of relationship between treasury department objectives/strategy and corporate financial objectives Knowledge of risk types (such as reputational, operational, credit, counterparty, systemic, market) Knowledge of roles of investment advisors, custodians, and trustees Knowledge of short term investment objectives, strategies, and policies (including safety, liquidity, counterparty risk, maximization of return given acceptable risk parameters, operating parameters for trading) Knowledge of short term investment vehicles (including money market funds, commercial paper, repurchase agreements) Knowledge of principles of fiduciary responsibility and agency dilemma Skill in building and maintaining relationships with external financial service providers (including service level agreements, bank report cards, pricing) 2.C Issue debt and equity Ability to analyze financial service provider pricing (including compensating balances, earnings credit, bank fees, overdraft charges, billig codes, value dating, interest income) Ability to assess proposals for services Ability to comply with loan agreements and financial covenants(including repayment terms, material adverse changes) Ability to evaluate costs of borrowing (including interest rate, credit risk, credit enhancement letters of credit, guarantees, maturity, market conditions, term, used/unused facility fees, commitment fees, agency fees, syndication of banks, day count conventions) Ability to execute various payments (including electronic payments, checks) K27 K29 K33 K36 K44 K45 K47 K51 K55 K66 K70 K74 K79 K80 K82 S01 A01 A02 A09 A12 A15

14 Ability to manage debt portfolio (e.g., fixed/floating ratio, domestic or foreign denominated, interest rate, derivative instruments, liability management) Ability to manage liquidity (including short term borrowing, short term investing, cash concentration) Ability to manage timing of maturities (including yield, matching maturities with cash outflows) Ability to perform financial calculations (including discount, interest, ratios, opportunity costs, EBITDA, free cash flow, financial statement analysis) Ability to prepare regulatory and compliance reports (including FBAR) Knowledge of accounting terminology, concepts, and standards (including cash v. accrual, financial statements, hedge accounting) Knowledge of capital markets (including equity, debt issues, commercial paper, asset backed securities) Knowledge of capital structure theory (including debt v. equity, dividends, weighted average cost of capital) Knowledge of credit markets (including credit facilities, syndications) Knowledge of credit rating agencies and ratings (including Standard & Poor's, Moody's, Fitch) Knowledge of debt compliance reporting requirements Knowledge of credit facility types (including committed v. non committed, secure v. unsecure, multicurrency, asset backed lending) Knowledge of factors affecting forecasting (including horizon, industry, seasonality, forecasting tools, volatility, inventory management) Knowledge of financial institutions and service providers (including commercial banks, investment banks, brokerage firms, custodians, third party processors, insurance brokers) Knowledge of financial legislation and regulations (including securities regulations, central bank regulations, Uniform Commercial Code) Knowledge of FX processes, tools, and hedging instruments (including forwards, futures, swaps, options, spots) Knowledge of impact of global, fiscal, and monetary policies on interest rates, FX rates, derivatives, currency controls, and taxes Knowledge of research tools/publications available to determine and analyze market and credit conditions(including Bloomberg, Reuters, Federal Reserve/European Commission publications/reports, Dun & Bradstreet, etc.) Knowledge of internal and external financial reporting (including regulatory reports, annual reports, local statutory reports) Knowledge of medium and long term borrowing vehicles (including bonds, term loans, mediumterm notes, leasing, promissory notes) Knowledge of reference rates (including base rate, prime rate, London Interbank Offered Rate LIBOR or its replacements) Knowledge of relationship between treasury department objectives/strategy and corporate financial objectives Knowledge of risk types (such as reputational, operational, credit, counterparty, systemic, market) A19 A21 A23 A27 A30 K02 K06 K07 K13 K14 K15 K23 K25 K26 K27 K29 K33 K36 K38 K46 K59 K66 K70

15 Knowledge of roles of entities involved in a loan (including trustees, issuing and paying agents, attorneys, rating agencies, underwriters) Skill in building and maintaining relationships with external financial service providers (including service level agreements, bank report cards, pricing) Skill in project management related to implementation of treasury products and services 2.D Manage revolving debt agreements Ability to analyze financial service provider pricing (including compensating balances, earnings credit, bank fees, overdraft charges, billig codes, value dating, interest income) Ability to assess proposals for services Ability to calculate revolving debt interest and fees Ability to comply with loan agreements and financial covenants (including repayment terms, material adverse changes) Ability to evaluate costs of borrowing (including interest rate, credit risk, credit enhancement letters of credit, guarantees, maturity, market conditions, term, used/unused facility fees, commitment fees, agency fees, syndication of banks, day count conventions) Ability to execute FX transactions (including forwards and futures) Ability to execute various payments (including electronic payments, checks) Ability to manage debt portfolio (e.g., fixed/floating ratio, domestic or foreign denominated, interest rate, derivative instruments, liability management) Ability to manage liquidity (including short term borrowing, short term investing, cash concentration) Ability to manage timing of maturities (including yield, matching maturities with cash outflows) Ability to perform financial calculations (including discount, interest, ratios, opportunity costs, EBITDA, free cash flow, financial statement analysis) Ability to prepare regulatory and compliance reports (including FBAR) Knowledge of credit markets (including credit facilities, syndications) Knowledge of debt compliance reporting requirements Knowledge of credit facility types (including committed v. non committed, secure v. unsecure, multicurrency, asset backed lending) Knowledge of factors affecting forecasting (including horizon, industry, seasonality, forecasting tools, volatility, inventory management) Knowledge of financial institutions and service providers (including commercial banks, investment banks, brokerage firms, custodians, third party processors, insurance brokers) Knowledge of FX processes, tools, and hedging instruments (including forwards, futures, swaps, options, spots) Knowledge of internal and external financial reporting (including regulatory reports, annual reports, local statutory reports) Knowledge of reference rates (including base rate, prime rate, London Interbank Offered Rate LIBOR or its replacements) K73 S01 S02 A01 A02 A05 A09 A12 A13 A15 A19 A21 A23 A27 A30 K13 K15 K23 K25 K26 K29 K38 K59

16 Knowledge of relationship between treasury department objectives/strategy and corporate financial objectives Knowledge of revolving credit facility mechanics (including overnight borrowing rate, LIBOR or its replacements, interest expense, fees, documentation) Knowledge of risk types (such as reputational, operational, credit, counterparty, systemic, market) Knowledge of roles of entities involved in a loan (including trustees, issuing and paying agents, attorneys, rating agencies, underwriters) Knowledge of short term borrowing vehicles (including revolving credit facility, repurchase agreements) Skill in building and maintaining relationships with external financial service providers (including service level agreements, bank report cards, pricing) Skill in project management related to implementation of treasury products and services 2.E Assess impact of mergers, acquisitions, and divestitures K66 K68 K70 K73 K78 S01 S02 Ability to calculate financial ratios (including performance, operating, leverage, return) Ability to communicate with other departments Ability to comply with loan agreements and financial covenants (including repayment terms, material adverse changes) Ability to evaluate costs of borrowing (including interest rate, credit risk, credit enhancement letters of credit, guarantees, maturity, market conditions, term, used/unused facility fees, commitment fees, agency fees, syndication of banks, day count conventions) Ability to perform capital budgeting and financial analysis (including cost/benefit analysis, net present value) Ability to perform financial calculations (including discount, interest, ratios, opportunity costs, EBITDA, free cash flow, financial statement analysis) Ability to assess potential impact of technology changes Ability to produce forecasts using forecasting methods (including receipts and disbursements; sources and uses; distribution forecasting; statistical forecasting) Knowledge of accounting terminology, concepts, and standards (including cash v. accrual, financial statements, hedge accounting) Knowledge of capital markets (including equity, debt issues, commercial paper, asset backed securities) Knowledge of capital structure theory (including debt v. equity, dividends, weighted average cost of capital) Knowledge of credit markets (including credit facilities, syndications) Knowledge of credit rating agencies and ratings (including Standard & Poor's, Moody's, Fitch) Knowledge of debt compliance reporting requirements Knowledge of dividend policies and regulations A03 A06 A09 A12 A25 A27 A29 A31 K02 K06 K07 K13 K14 K15 K17

17 Knowledge of credit facility types (including committed v. non committed, secure v. unsecure, multicurrency, asset backed lending) Knowledge of factors affecting forecasting (including horizon, industry, seasonality, forecasting tools, volatility, inventory management) Knowledge of financial legislation and regulations (including securities regulations, central bank regulations, Uniform Commercial Code) Knowledge of functions of shared service centers (including cross border considerations, tax domicile, centralized v. decentralized processed) Knowledge of geopolitical risk Knowledge of impact of global, fiscal, and monetary policies on interest rates, FX rates, derivatives, currency controls, and taxes Knowledge of governing bodies and regulatory agencies Knowledge of impact of FX rates Knowledge of research tools/publications available to determine and analyze market and credit conditions(including Bloomberg, Reuters, Federal Reserve/European Commission publications/reports, Dun & Bradstreet, etc.) Knowledge of international banking practices (including anti corruption practices, "know your customer" requirements) Knowledge of international banking regulations Knowledge of long term investment objectives, strategies, and policies (including safety, liquidity, counterparty risk, maximization of return given acceptable risk parameters, operating parameters for trading) Knowledge of objectives of capital market investments (including growing balance sheet, diversifying risk, generating income) Knowledge of potential impacts of business combination/reorganization (including mergers and acquisitions; reorganization; regulatory changes; technology) Knowledge of relationship between treasury department objectives/strategy and corporate financial objectives Knowledge of roles of independent auditors, internal auditors, directors, and board members Knowledge of sovereign risk Knowledge of information security risks and cyber related risks (including types of risk, mitigation strategies) 2.F Evaluate current market conditions (including credit availability, spreads, interest rates, terms, risk) as they relate to long term borrowing strategies Ability to analyze financial service provider pricing (including compensating balances, earnings credit, bank fees, overdraft charges, billig codes, value dating, interest income) Ability to calculate pricing, returns, and yields (including total returns calculation, taxable v. nontaxable, benchmarking investment metrics) Ability to calculate revolving debt interest and fees Ability to communicate with other departments Ability to evaluate costs of borrowing (including interest rate, credit risk, credit enhancement letters of credit, guarantees, maturity, market conditions, term, used/unused facility fees, commitment fees, agency fees, syndication of banks, day count conventions) Ability to perform capital budgeting and financial analysis (including cost/benefit analysis, net present value) K23 K25 K27 K31 K32 K33 K34 K35 K36 K39 K40 K44 K51 K56 K66 K71 K81 K86 A01 A04 A05 A06 A12 A25

18 Ability to perform financial calculations (including discount, interest, ratios, opportunity costs, EBITDA, free cash flow, financial statement analysis) Knowledge of arbitrage (including interest rates, currency, commodities) Knowledge of benchmarking tools Knowledge of capital markets (including equity, debt issues, commercial paper, asset backed securities) Knowledge of capital structure theory (including debt v. equity, dividends, weighted average cost of capital) Knowledge of credit markets (including credit facilities, syndications) Knowledge of credit rating agencies and ratings (including Standard & Poor's, Moody's, Fitch) Knowledge of dividend policies and regulations Knowledge of credit facility types (including committed v. non committed, secure v. unsecure, multicurrency, asset backed lending) Knowledge of geopolitical risk Knowledge of impact of global, fiscal, and monetary policies on interest rates, FX rates, derivatives, currency controls, and taxes Knowledge of research tools/publications available to determine and analyze market and credit conditions(including Bloomberg, Reuters, Federal Reserve/European Commission publications/reports, Dun & Bradstreet, etc.) Knowledge of objectives of capital market investments (including growing balance sheet, diversifying risk, generating income) Knowledge of portfolio management (including diversification, asset allocation, custodial services, reporting, accounting standards) Knowledge of reference rates (including base rate, prime rate, London Interbank Offered Rate LIBOR or its replacements Knowledge of requirements regarding repatriation of capital (including tax implications, cash flow planning, investment rules) Knowledge of revolving credit facility mechanics (including overnight borrowing rate, LIBOR or its replacements, interest expense, fees, documentation) Knowledge of risk management and mitigation techniques (including insurance, hedging, policies, diversification, tolerance, SSAE/ISAE/SOC) Knowledge of risk types (such as reputational, operational, credit, counterparty, systemic, market) Knowledge of roles of entities involved in a loan (including trustees, issuing and paying agents, attorneys, rating agencies, underwriters) Knowledge of roles of investment advisors, custodians, and trustees Knowledge of short term investment vehicles (including money market funds, commercial paper, repurchase agreements) Knowledge of sovereign risk 3 20% Manage internal and external relationships A27 K03 K05 K06 K07 K13 K14 K17 K23 K32 K33 K36 K51 K55 K59 K67 K68 K69 K70 K73 K74 K80 K81 3.A Build, maintain, and review relationships with external financial service providers Ability to create service provider selection documents (including Requests for Information, Requests for Proposal) A10

19 Ability to prepare regulatory and compliance reports (including FBAR) Knowledge of credit rating agencies and ratings (including Standard & Poor's, Moody's, Fitch) Knowledge of financial institutions and service providers (including commercial banks, investment banks, brokerage firms, custodians, third party processors, insurance brokers) Knowledge of functions of shared service centers (including cross border considerations, tax domicile, centralized v. decentralized processed) Knowledge of research tools/publications available to determine and analyze market and credit conditions(including Bloomberg, Reuters, Federal Reserve/European Commission publications/reports, Dun & Bradstreet, etc.) Knowledge of international banking practices (including anti corruption practices, "know your customer" requirements) Knowledge of merchant services methods,, and risks (including fees, controls, card security compliance, retention requirements) Knowledge of outsourcing options and opportunities Knowledge of receivables billing, collection, and payment terms and types (including third party payment providers, electronic data interchange) Knowledge of requirements regarding repatriation of capital (including tax implications, cash flow planning, investment rules) Knowledge of roles and responsibilities of the treasury department (including execution of transactions, confirmations, record keeping, cash position, borrowing, investments, risk mitigation) Knowledge of roles of entities involved in a loan (including trustees, issuing and paying agents, attorneys, rating agencies, underwriters) Knowledge of roles of investment advisors, custodians, and trustees Knowledge of service provider selection process (including Requests for Information) Knowledge of short term investment objectives, strategies, and policies (including safety, liquidity, counterparty risk, maximization of return given acceptable risk parameters, operating parameters for trading) Knowledge of principles of fiduciary responsibility and agency dilemma Knowledge of process for issuing equity (including market selection, IPOs, private shares, general/preferred stock, ratios, valuation) Knowledge of treasury technologies (including information reporting, bank, data transmission, imaging, application service providers) Knowledge of information security risks and cyber related risks (including types of risk, mitigation strategies) Knowledge of types of involved in FX hedging Skill in building and maintaining relationships with external financial service providers (including service level agreements, bank report cards, pricing) A30 K14 K26 K31 K36 K39 K48 K53 K58 K67 K72 K73 K74 K76 K79 K82 K83 K84 K86 K87 S01