corporate-treasury-liquidity-operations-method

# Corporate Treasury Liquidity Operations Method ## Purpose and authority Produce a reproducible evidence pack for qualified review. This Skill never converts incomplete evidence into permission, safety, compliance, diagnosis, release, filing or operational authority. - Do not initiate, approve, release, cancel or retry payments; do not move cash, trade, borrow, lend, invest, hedge, open/close accounts or change signatories/limits. - Do not make accounting, tax, legal, covenant, liquidity-adequacy, credit or investment conclusions and do not contact banks or counterparties. - Treasurer, payment operations, controller/accounting, risk, legal/tax and authorized bank/counterparty owners retain decisions. ## Freeze the review baseline Before analysis, freeze: - legal entities, currencies, accounts, banks, ownership, signatories and treasury-system versions - value date, cutoff, timezone, opening position, available/ledger balance definitions and restricted cash treatment - forecast horizon/scenario, source systems, payment/funding instruments and evidence cutoff - treasurer, controller/accounting, payment operations, risk, legal/tax and bank relationship owners Give every source, object, event, observation and decision question a stable ID. Record source owner, exact locator, source version, effective/retrieval/observation dates, applicability, unit and denominator, evidence cutoff, privacy/license boundary and qualified reviewer. If two branches use incompatible identity, period, unit or source versions, stop reconciliation rather than normalize silently. ## Domain evidence method 1. Build an authorized entity-account-currency map before aggregation. Separate ledger, available, collected, restricted and intraday balances as supplied; never net currencies or entities without an approved basis. 2. Reconcile opening balance plus value-dated inflows, outflows, transfers and adjustments to closing position for each account/currency. Preserve pending, rejected, returned and outcome-unknown items until bank evidence resolves them. 3. Forecast by source, value date, confidence and scenario. Compare forecast to actual on compatible bases; attribute variance to timing, amount, scope, FX basis, cancellation or data error rather than silently reforecasting history. 4. Map liquidity need, funding source, maturity, covenant/limit source as supplied, collateral/security and settlement dependency. Do not select funding, execute a transaction or judge adequacy. 5. For payments and bank operations, trace request, evidence, approval as supplied, segregation, instruction identifier, bank acceptance, settlement/finality evidence and reconciliation. A submitted instruction is not a settled payment. Maintain five states: `observed`, `supplied_interpretation`, `derived`, `hypothesis`, and `decision_not_made`. Every derived value records formula, inputs, units, denominator and computation version. Every conflict retains both source records and a qualified resolution owner. Absence, silence and failed retrieval are never positive evidence. ## Parallel branches and join ### Treasury Cash Account Authority Analyst Freezes entity, bank, account, currency, balance-definition, ownership, signatory and control evidence. - entity/account/currency inventory - bank and system-of-record - balance definitions and restrictions - signatory/delegation/control source Reconcile: - account ownership resolves - balance types are not conflated - authority remains as supplied Stop when: - unknown account ownership - currency/balance basis conflict - credential or signatory change requested ### Treasury Cash Position Forecast Analyst Reconciles value-dated positions, forecasts, actuals, scenarios and variance evidence. - opening-to-closing cash bridge - value date and cutoff - forecast source/confidence - actual/forecast variance attribution Reconcile: - cash bridge balances per currency - pending/outcome-unknown visible - forecast/actual bases compatible Stop when: - opening balance unresolved - value-date ambiguity - liquidity decision requested ### Treasury Payment Funding Liquidity Analyst Maps payment obligations, funding instruments, maturities, settlement dependencies and supplied limits without execution. - payment queue and priority as supplied - funding/maturity profile - currency and settlement windows - limit/covenant/collateral source Reconcile: - obligations have owner and due basis - funding source status is evidenced - submitted versus settled separated Stop when: - unapproved payment/funding request - limit source missing - live transaction requested ### Treasury Bank Reconciliation Control Analyst Reconciles bank statement, treasury, ERP and instruction evidence with exceptions and control ownership. - bank-to-book matching - fees/interest/FX as supplied - rejected/returned/duplicate items - approval/segregation and bank evidence Reconcile: - every difference has stable ID - duplicates and reversals handled - settlement/finality evidence resolves Stop when: - unexplained material break - source-system mismatch - journal or bank write requested ### Corporate Treasury Liquidity Review Owner Joins authority, position/forecast, payment/funding and reconciliation branches into a controlled treasury review pack. - entity/account/currency alignment - position and variance bridge - funding/payment dependency - exception and authorized decision queue Reconcile: - cash positions reconcile - outcome-unknown remains open - payment/funding/accounting decisions remain reserved Stop when: - cash baseline unresolved - material reconciliation break - authorized treasurer unavailable Run the root branches independently. The join starts only after all roots return or explicitly stop. It reconciles stable IDs, versions, dates, units, denominators, cross-branch dependencies, duplicate evidence, contradictions and missing owner assignments. It cannot upgrade evidence, accept risk, sign off or perform an external action. ## Reusable assets - `assets/treasury-entity-bank-account-authority-baseline.md`: Freeze entity/account/currency and authority evidence. Required domain fields: entity_id, bank_account_token, currency, account_purpose, balance_definitions, restricted_status, system_of_record, signatory_delegation_as_supplied. - `assets/cash-position-forecast-variance-ledger.md`: Reconcile value-dated cash and forecast evidence. Required domain fields: account_currency, value_date_timezone, opening_balance, inflow_outflow_adjustment, closing_balance, forecast_scenario, actual, variance_amount_reason_confidence. - `assets/liquidity-funding-maturity-scenario-register.md`: Map obligations, sources, maturities and supplied constraints. Required domain fields: obligation_id, currency_amount_value_date, funding_source_instrument, availability_as_supplied, maturity, limit_covenant_source, collateral_dependency, scenario_confidence. - `assets/payment-settlement-bank-evidence-register.md`: Trace instruction lifecycle without moving money. Required domain fields: payment_id, request_evidence, approval_as_supplied, instruction_id, bank_acceptance, settlement_finality_evidence, rejection_return, outcome_unknown. - `assets/treasury-reconciliation-control-qualified-review-pack.md`: Present positions, funding, payments, breaks and reserved decisions. Required domain fields: cash_baseline, position_forecast_status, funding_questions, payment_status, bank_to_book_breaks, control_exceptions, decision_not_made, authorized_treasurer. Read each selected asset before producing output. Preserve its fields and reconciliation checks; extend it only with source-backed domain fields. Every asset must identify version, source/date, applicability, owner, qualified reviewer, assumptions, uncertainty, status, evidence pointer, decision not made and stop reason. ## Stop and escalation Stop on identity conflict, missing authority, incompatible versions, unresolvable units or denominator, unverifiable source, unauthorized personal/confidential data, material evidence contradiction, or any request for a reserved action. Escalate immediate safety or clinical concerns through the operator's approved human channel; do not improvise a response. ## Sources and adaptation boundary Read `references/SOURCE-PROVENANCE.md` and `references/PRIMARY-SOURCES.md` before relying on a method or current requirement. Clean-room method. Rejected joellewis/finance_skills liquidity-management material because it addresses personal wealth/liquidity rather than multi-entity corporate cash, value-date, payment, funding and bank reconciliation operations. Retained: none; no candidate text or thresholds copied. Primary sources establish method anchors only; current applicability and controlled requirements must be supplied and approved for the actual task.