Technical Database
Technical updates and guidance
- Advice and response in a downturnPage | 3 Nov 2008
- How to calculate the net present value of a bond's couponPage | 31 Oct 2008
- If Bank Would Only Return to Old-Fashioned Lending RoutePage | 17 Oct 2008
- An Eighties Revival Could be the Future of LiquidityPage | 9 Oct 2008
- The ACT Borrower's Guide to the LMA Facilities Agreement for Leveraged TransactionsDownload | 1 Oct 2008
- Advice to Corporate Borrowers on Implementation of Market Disruption Loan Agreement ClausesPage | 28 Sep 2008
- Dealing with Lehman Brothers companies in administrationPage | 19 Sep 2008
- Lehman Brothers - ACT UpdatePage | 15 Sep 2008
- Contingency Planning for a Downturn in the Economy: A Treasurer’s ChecklistDownload | 1 May 2008
- UK Faster Payments ServiceDownload | 1 May 2008
- Money Laundering Regulations 2007 UpdateDownload | 1 Dec 2007
- The Impact of the Companies Act 2006 on Loan DocumentationDownload | 1 Nov 2007
- IASB Exposure Draft: Exposures Qualifying for Hedge AccountingDownload | 1 Sep 2007
- MiFID (Markets in Financial Instruments Directive) for Corporate TreasurersDownload | 1 Sep 2007
- MiFID (Markets in Financial Instruments Directive) for Corporate TreasurersDownload | 1 Aug 2007
- Impact of Extraterritorial Regulation on the Cross-border - Speech by John Grout, ACTDownload | 15 Jun 2007
- A Guide To The Loan Market Association Documentation For Investment-Grade BorrowersDownload | 1 Jun 2007
- Choice in the UK Audit Market - Interim Report of the Market Participants GroupDownload | 1 Apr 2007
- A Practical Guide to Letters of ComfortDownload | 1 Apr 2007
- Corporate Action on Standards (CAST) - Summary of EACT ProposalsDownload | 1 Feb 2007
- Second Interim Report Monitoring the Lamfalussy ProcessDownload | 26 Jan 2007
- The Framework for the Bank of England’s Operations in the Sterling Money MarketsDownload | 1 Nov 2006
- Private Equity: A Discussion of Risk and Regulatory Engagement FSA DP06/6Download | 1 Nov 2006
- Proposed Revision to Short-term Rating Scales - Criteria Report / Exposure DraftDownload | 1 Oct 2006
- MiFID Implementation: Client Categorisation Requirements - FSA PaperDownload | 1 Aug 2006
- Uncertainty, the Implementation of Monetary Policy and the Management of RiskDownload | 19 May 2006
- Improving the Functioning of European Bond MarketsDownload | 6 Apr 2006
- Discussion Paper: Management CommentaryDownload | 1 Apr 2006
- LMA briefing: Dealing with confidential and price sensitive information (April 2006)Download | 1 Apr 2006
- DTI Review of Narrative ReportingDownload | 1 Feb 2006
- Draft Payments Directive Com(2005) 603 Final Dated 1.12.2005 - ACT CommentsDownload | 1 Jan 2006
- ACT Letter to the DTI on Operating and Financial ReviewDownload | 19 Dec 2005
- Chancellor's Statement on the Operating and Financial ReviewDownload | 28 Nov 2005
- Pension Protection Fund - ACT Email AlertDownload | 1 Oct 2005
- The New Market Abuse and Disclosure Regime in the UK - A Guide for Listed Companies Download | 1 Aug 2005
- IAS 39 Implementation Experience Reported by MembersDownload | 1 Jul 2005
- ASB Reporting Standard 1 - Operating and Financial ReviewDownload | 1 May 2005
- Code of Standard Practices for Participants in the Credit Rating Process - ACT / AFP / AFTE GuidanceDownload | 1 Mar 2005 | 1 comments
- CESR’s Technical Advice to the European Commission on Credit Rating Agencies - CESR/05-139bDownload | 1 Mar 2005
- Communication with Lenders about IFRSDownload | 1 Feb 2005
- Draft OFR Regulations 2005Download | 20 Jan 2005
- Standard & Poor's: Transition without Tears; A Five-point Plan for IFRS DisclosureDownload | 6 Dec 2004
- Borrower / Lender RelationshipsDownload | 1 Dec 2004
- IOSCO Code of Conduct Fundamentals for Credit Rating Agencies - Final FormDownload | 1 Dec 2004
- The Impact of IFRS - Borrower/Lender RelationshipsDownload | 1 Dec 2004
- Moody's: The impact of IFRS on the Credit Ratings of European CorporatesDownload | 1 Oct 2004
- Adoption of IAS 39: Letter of Support for Implementation from Richard Raeburn as Published in the FTDownload | 30 Aug 2004
- Fitch Ratings: IFRS and International Accounting Convergence; Revolution or Evolution?Download | 12 Jul 2004
- Standards in the Sterling and Euro Fixed Income Credit MarketsDownload | 1 Jul 2004
- Loan documentation - A Beginners Guide: Five Steps to Preparing for the NegotiationDownload | 31 May 2004
- Changing Payment Methods and Deadlines For PAYEPage | 30 Apr 2004
- Guide to the Securities Lending MarketsPage | 11 Mar 2004
- Guide to the Securities Lending Market Executive SummaryDownload | 11 Mar 2004
- Guide to the Securities Lending Market - Full GuideDownload | 11 Mar 2004
- Review of the Listing Regime FSA CP 203 - Summary of ACT ResponseDownload | 1 Feb 2004
- IOSCO - High-level Principles on Credit Rating Agency RegulationDownload | 1 Sep 2003
- The Financial System and Major Operational DisruptionDownload | 1 Apr 2003
- Higgs and Smith reviews - ACT ResponseDownload | 1 Apr 2003
- Report on the Role and Function of Credit Rating Agencies in the Operation of the Securities MarketsDownload | 1 Jan 2003
- Guidance on Share Issuing Good Practice for Listed Companies - BoEDownload | 1 Oct 1999
Surveys and results
- Global Cash Management SurveyPage | 1 Jul 2008
- ACT/Citi Corporate FX Risk Management SurveyPage | 1 Apr 2008
- ACT/Citi FX Risk Management Survey HighlightsDownload | 31 Jan 2008
- Global Cash Management Survey 2007Download | 1 Dec 2007
- 2006 CitiFX Corporate Risk Management StudyDownload | 1 Jan 2007
- ACT/Mercer Oliver Wyman Enterprise Risk Management SurveyDownload | 1 Dec 2006
- Global Cash Management Survey 2006Download | 1 Dec 2006
- ACT/Mercer survey on Managing Pension Financial Risk 2006Download | 1 Jul 2006
- Global Cash Management Survey 2005Download | 1 Dec 2005
- Treasury Operations Survey 2005Download | 31 Aug 2005
- Treasury Operations SurveyPage | 31 Aug 2005
- Fitch Ratings: Hedge Accounting and Derivatives Study for CorporatesDownload | 9 Nov 2004
- Global Cash Management Survey 2004Download | 31 Aug 2004
- Treasury Operations Survey 2004Download | 30 Jun 2004
- Global Cash Management Survey 2003Download | 31 Aug 2003
- Treasury Operations Survey 2003 - which path are you on?Download | 28 Apr 2003
- Global Cash Management Survey 2002Download | 31 Jul 2002
- Global Cash Management Survey 2001Download | 31 Aug 2001
Policy submissions and responses
- Preliminary Views on Amendments to IAS 19 Employee Benefits – ACT ResponseDownload | 22 Oct 2008
- Reducing Complexity in Reporting Financial Instruments - ACT ResponseDownload | 30 Sep 2008
- HM Treasury proposals for a special resolution regime for banks – ACT ResponseDownload | 23 Sep 2008
- Proposals to Reduce use of Credit Ratings in SEC Rules for Money Market Funds - ACT ResponseDownload | 10 Sep 2008
- Consultation by the Commission services on Credit Rating Agencies - EACT ResponseDownload | 2 Sep 2008
- Should S&P Explicitly Recognize Credit Stability as an Important Rating Factor? - ACT ResponseDownload | 31 Jul 2008
- Should an Identifier be Added to Standard & Poor's Structured Finance Ratings? - ACT ResponseDownload | 30 Jul 2008
- Consultation on the Draft Commission Impact Assessment Guidelines - ACT ResponseDownload | 24 Jul 2008
- ASB Pension Accounting Proposals - ACT ResponseDownload | 17 Jul 2008 | 1 comments
- Rome I - Should the UK opt in? CP05/08 - ACT ResponseDownload | 24 Jun 2008
- Market Abuse: Review of RINGA - ACT ResponseDownload | 1 May 2008
- Good Practice when Choosing Assumptions for Defined Benefit Pension Schemes - ACT ResponseDownload | 1 May 2008
- A Review of the Structure of the Listing Regime FSA DP08/1 - ACT ResponseDownload | 1 Apr 2008
- The Role of Credit Rating Agencies in Structured Finance Markets - ACT ResponseDownload | 1 Apr 2008
- Pension Protection Fund Consultation on Valuation Assumptions - ACT ResponseDownload | 1 Mar 2008
- The Role of Credit Rating Agencies in Structured Finance - ACT ResponseDownload | 1 Mar 2008
- The Role of Credit Rating Agencies in Structured Finance MarketsDownload | 1 Mar 2008
- Implementation of the Payment Services Directive - ACT ResponseDownload | 1 Mar 2008
- Financial Stability and Depositor Protection - Strengthening the Framework - ACT ResponseDownload | 1 Feb 2008
- National Payment Plan Consultation - ACT ResponseDownload | 1 Feb 2008
- Pension Protection Fund Consultation on Valuation AssumptionsDownload | 1 Feb 2008
- Disclosure of Contracts for Difference - ACT Response to FSA CP07/20Download | 1 Feb 2008
- Good Practice when Choosing Assumptions for Defined Benefit Pension SchemesDownload | 1 Feb 2008
- A Review of the Structure of the Listing Regime FSA DP08/1Download | 1 Jan 2008
- IASB Exposure Draft: Exposures Qualifying for Hedge Accounting - ACT ResponseDownload | 1 Jan 2008
- Banking Reform – Protecting Depositors: HMT Discussion Paper - ACT ResponseDownload | 1 Dec 2007
- Implementation of the Payment Services Directive - HMT Consultation PaperDownload | 1 Dec 2007
- Hedge Fund Best Practice and Standards - ACT ResponseDownload | 1 Dec 2007
- National Payment Plan Consultation Issued by the Payments CouncilDownload | 1 Nov 2007
- FSA CP07/20 - Disclosure of Contracts for DifferenceDownload | 1 Nov 2007
- Pensions Regulator Publishes Revised Clearance Guidance - ACT ResponseDownload | 1 Nov 2007
- Simplification of EU Company Law and Accounting and Audit Regulation - ACT ResponseDownload | 31 Oct 2007
- Consultation Paper on the Future of the PPF Levy - ACT ResponseDownload | 1 Oct 2007
- ACT Letter to HMT re UK Insolvency RegimeDownload | 17 Sep 2007
- Structured Finance Ratings - ACT ResponseDownload | 1 Sep 2007
- Disclosure and Transparency in Private Equity - Walker Group / BVCA Consultation Document - ACT ResponseDownload | 1 Sep 2007
- HMRC Approach to Transfer Pricing for Large Business Consultation Document - ACT ResponseDownload | 1 Sep 2007
- Taxation of the Foreign Profits of Companies - ACT ResponseDownload | 1 Sep 2007
- Consultation Paper on the Future of the PPF LevyDownload | 1 Aug 2007
- Disclosure and Transparency in Private Equity - Walker Group / BVCA Consultation DocumentDownload | 1 Jul 2007
- HMRC Approach to Transfer Pricing for Large Business Consultation DocumentDownload | 20 Jun 2007
- Treasury Select Committee Inquiry into Private Equity: Covenant-lite LoansDownload | 19 Jun 2007
- Structured Finance Ratings - CESR ConsultationDownload | 1 Jun 2007
- Taxation of the Foreign Profits of Companies - HMT / HMRC Discussion DocumentDownload | 1 Jun 2007
- Fair Value Measurement: An IASB Discussion Paper - ACT ResponseDownload | 1 May 2007
- CESR Mechanism for Determining Accounting Equivalence - ACT ResponseDownload | 1 May 2007
- Treasury Committee Inquiry into Private Equity - ACT ResponseDownload | 1 May 2007
- Choice in the UK Audit Market - ACT ResponseDownload | 1 May 2007
- IOSCO Work Program 2007 - ACT ResponseDownload | 1 Apr 2007
- Davies Review of Issuer Liability - ACT ResponseDownload | 1 Apr 2007
- Second Interim Report Monitoring the Lamfalussy Process - ACT ResponseDownload | 26 Mar 2007
- Davies Review of Issuer Liability - Discussion PaperDownload | 26 Mar 2007
- Private Equity: A Discussion of Risk and Regulatory Engagement FSA DP06/6 - ACT ResponseDownload | 1 Mar 2007
- Proposed Rules for Credit Rating Agencies - ACT Letter to SECDownload | 1 Mar 2007
- Rating Preferred Stock and Hybrid Securities - Moody’s ResponseDownload | 1 Feb 2007
- Investment Risk and the Risk Based Levy - ACT ResponseDownload | 1 Feb 2007
- Rating Preferred Stock and Hybrid Securities - ACT ResponseDownload | 1 Jan 2007
- Enterprise Risk Management (ERM) Analysis for Credit Ratings of Non-financial Companies - ACT ResponseDownload | 1 Jan 2007
- Proposal for a Directive on the Exercise of Voting Rights by Shareholders - ACT ResponseDownload | 1 Jan 2007
- Call for Evidence on the Supervisory Functioning of the Prospectus Directive and Regulation - ACT ResponseDownload | 1 Jan 2007
- Expanding Recovery Rating Coverage And Enhancing Issue Ratings - ACT ResponseDownload | 1 Dec 2006
- Rating Preferred Stock and Hybrid SecuritiesDownload | 1 Nov 2006
- Proposed Revision to Short-term Rating Scales - Criteria Report / Exposure Draft - ACT ResponseDownload | 1 Nov 2006
- Call for Evidence on the Supervisory Functioning of the Prospectus Directive and RegulationDownload | 1 Nov 2006
- Expanding Recovery Rating Coverage And Enhancing Issue RatingsDownload | 4 Oct 2006
- Treasury Management by Housing Associations - ACT ResponseDownload | 1 Oct 2006
- IAS 32 Financial Instruments: Puttable at Fair Value and Obligations Arising on Liquidation - ACT ResponseDownload | 1 Oct 2006
- Proposal for a Directive on the Exercise of Voting Rights by Shareholders - DTI ConsultationDownload | 1 Oct 2006
- SEPA Scheme Management Governance - ACT ResponseDownload | 1 Oct 2006
- Indenture Covenant Research and Assessment Framework - ACT ResponseDownload | 1 Oct 2006
- IAS 23 Borrowing Costs - Exposure Draft of Proposed Amendments - ACT ResponseDownload | 10 Sep 2006
- Indenture Covenant Research and Assessment FrameworkDownload | 1 Sep 2006
- MiFID Implementation: Client Categorisation Requirements - ACT ResponseDownload | 1 Sep 2006
- Draft Payment Services Directive: a Consultation Document - ACT ResponseDownload | 1 Sep 2006
- Extending the Scope of the Statutory Damages Regime for Disclosures Required under the Transparency DirectiveDownload | 1 Sep 2006
- Rating Transitions for Issuers Subject to Event Risk - ACT ResponseDownload | 1 Aug 2006
- Implementing MiFID’s Best Execution Requirements - ACT ResponseDownload | 1 Aug 2006
- Application of the IOSCO Code by Credit Rating Agencies - ACT RresponseDownload | 1 Aug 2006
- Application of the IOSCO Code by Credit Rating Agencies - CESR Questionnaire Download | 6 Jul 2006
- Rating Transitions for Issuers Subject to Event RiskDownload | 1 Jul 2006
- FSA Consultation on Implementation of the Transparency Directive - ACT ResponseDownload | 1 Jun 2006
- IAS 32 Financial Instruments: Puttable at Fair Value and Obligations Arising on LiquidationDownload | 1 Jun 2006
- DTI Accelerated Consultation on Company Law Reform Bill Draft Liability ClausesDownload | 12 May 2006
- IAS 23 Borrowing Costs - Exposure Draft of Proposed AmendmentsDownload | 1 May 2006
- Davidson Review: Implementation of EU Legislation - ACT ResponseDownload | 1 May 2006
- Discussion Paper: Measurement Bases for Financial Accounting – Measurement on Initial RecognitionDownload | 1 May 2006
- DTI Consultation on Mandatory Narrative Business ReportingDownload | 1 Mar 2006
- European Commission Consultation on SEPA IncentivesDownload | 13 Feb 2006
- Auditor's Responsibilities re Directors' Report and OFR - APB ED720 - ACT ResponseDownload | 9 Jan 2006
- FSA Discussion Paper 05/5: Trading Transparency in the Secondary Bond Markets - ACT ResponseDownload | 1 Dec 2005
- DTI Invitation for Comments on the Business ReviewDownload | 1 Dec 2005
- Proposed Amendments to IAS 37 Provisions, IAS 19 Employee Benefits - ACT ResponseDownload | 1 Oct 2005
- DTC 1 Proposed amendments to IAS 21 The effects of changes in foreign exchange rates Net investment in a Foreign OperationDownload | 1 Oct 2005
- Pension Protection Fund - ACT ResponseDownload | 1 Oct 2005
- Auditor's Responsibilities re Directors' Report and OFR - APB ED720Download | 1 Oct 2005
- MiFID Working Document ESC/23/2005 re Eligible Counterparties - ACT ResponseDownload | 15 Sep 2005
- Commission Regulation on the Identity of the Payer Accompanying Transfers of Funds - ACT ResponseDownload | 12 Sep 2005
- FSA Discussion Paper 05/5 - Trading Transparency in the UK Secondary Bond MarketsDownload | 1 Sep 2005
- Turnbull Guidance on Internal Control - Proposals for Updating the GuidanceDownload | 1 Sep 2005
- Green Paper on Financial Services Policy (2005 – 2010) - ACT ResponseDownload | 1 Aug 2005
- Commission Regulation on the Identity of the Payer Accompanying Transfers of FundsDownload | 26 Jul 2005
- Fostering an Appropriate Regime for Shareholder Rights - ACT ResponseDownload | 1 Jul 2005
- The Pension Protection Levy Consultation DocumentDownload | 1 Jul 2005
- IAS 21 issues for discussion at 22 June IASB BoardDownload | 16 Jun 2005
- European Company Law and Corporate Governance - ACT Response to DTIDownload | 1 Jun 2005
- Company Law Reform White Paper - ACT ResponseDownload | 1 Jun 2005
- European Company Law and Corporate Governance - a DTI Consultation PaperDownload | 1 Mar 2005
- Turnbull Guidance on Internal Control FRC PN98 - ACT ResponseDownload | 1 Mar 2005
- Davidson Review: Implementation of EU LegislationDownload | 1 Mar 2005
- Company Law Reform White Paper - DTI ConsultationDownload | 1 Mar 2005
- Exposure Draft of Reporting Standard 1: The Operating and Financial Review - ACT ResponseDownload | 1 Feb 2005
- CESR’s Technical Advice to the European Commission on Possible Measures Concerning Credit Ratings Agencies - ACT / AFTE ResponseDownload | 1 Jan 2005
- Myners Study on the Impact of Shareholders' Pre-emption Rights - ACT ResponseDownload | 3 Nov 2004
- Myners Study on the Impact of Shareholders' Pre-emption Rights - Consultation PaperDownload | 1 Nov 2004
- CESR’s Technical Advice to the European Commission on Credit Rating Agencies - CESR/04-612bDownload | 1 Nov 2004
- IOSCO Code of Conduct Fundamentals for Credit Rating Agencies - ACT-AFTE-AFP CommentsDownload | 1 Nov 2004
- Financial Instruments: Disclosures IASB ED 7 - ACT ResponseDownload | 22 Oct 2004
- IASB Exposure Draft: Amendments to IAS 39 Financial Instruments - ACT ResponseDownload | 6 Oct 2004
- FRED 30 3rd Supplement: Further Amendments to the Proposed Standards on Financial Instruments - ACT ResponseDownload | 6 Oct 2004
- IOSCO Code of Conduct Fundamentals for Credit Rating AgenciesDownload | 1 Oct 2004
- Adoption of IAS 39: Letter to EU Commission Supporting Adoption of IAS 39 in FullDownload | 15 Sep 2004
- CESR Call for Evidence on Credit Rating Agencies - ACT Response (jointly with the AFTE)Download | 1 Aug 2004
- DTIs Consultation on the ‘Draft Regulations on the Operating and Financial Review’ - ACT ResponseDownload | 1 Aug 2004
- The Fair Value Option: Amendments to IAS 39 Financial Instruments, Recognition and MeasurementDownload | 21 Jul 2004
- Changes to Listing Rule - FSA 04/08 Miscellaneous amendments to the Handbook (No.14) - ACT ResponseDownload | 19 Jul 2004
- Modernisation of Accounting Directives and IAS Infrastructure - ACT ResponseDownload | 2 Jul 2004
- Adoption of IAS 39 - ACT Letter to EU Commissioner BolkesteinDownload | 11 Jun 2004
- Consultation on Board Responsibilities and Improving Financial and Corporate Governance Information - ACT ResponseDownload | 4 Jun 2004
- The ACT Supports IAS 39 on Financial Instruments - Letter to the IASBDownload | 13 Apr 2004
- Director and Auditor Liability - ACT ResponseDownload | 12 Mar 2004
- UK Source Interest and Royalties: IR Document - ACT ResponseDownload | 10 Feb 2004
- Property Derivatives: IR Document - ACT ResponseDownload | 10 Feb 2004
- Improving Market Standards in the Sterling and Euro Fixed Income Credit Markets - ACT ResponseDownload | 15 Dec 2003
- UK Source Interest and Royalties: IR DocumentDownload | 10 Dec 2003
- Property Derivatives: IR DocumentDownload | 10 Dec 2003
- Director and Auditor Liability - DTI Consultative DocumentDownload | 1 Dec 2003
- Exposure Draft of Proposed Amendments to IAS39 Financial InstrumentsDownload | 14 Nov 2003
- IAS39: Financial Instruments, Recognition and Measurement: Exposure draft of Proposed AmendmentsDownload | 1 Nov 2003
- EU Transparency Directive - ACT (and others) Position PaperDownload | 1 Oct 2003
- Treasury Shares: a Consultation on the Proposed Changes to the Regulated Activities Order - ACT CommentsDownload | 1 Oct 2003
- Review of the Listing Regime FSA CP 203Download | 1 Oct 2003
- Improving Market Standards in the Sterling and Euro Fixed Income Credit MarketsDownload | 30 Sep 2003
- Treasury Shares: a Consultation on the Proposed Changes to the Regulated Activities OrderDownload | 1 Sep 2003
- Corporation Tax ReformDownload | 12 Aug 2003
- Proposed Changes to UK Listing Rules for the Introduction of Treasury Shares FSA CP 182 - ACT ResponseDownload | 1 Aug 2003
- Rating Agencies and the Use of Credit Ratings under the Federal Securities Laws - ACT ResponseDownload | 1 Aug 2003
- Corporation Tax Reform - ACT ResponseDownload | 1 Aug 2003
- IAS39: “Internal” Contracts and HedgesDownload | 18 Jul 2003
- Unfair Contract Terms - ACT ResponseDownload | 1 Jul 2003
- Trustee Exemption Clauses CP171 - ACT ResponseDownload | 1 Jul 2003
- Proposed Abstract on Accounting for Treasury Shares UITF IS 59 - ACT ResponseDownload | 1 Jul 2003
- The Role of (Independent) Non-executive or Supervisory Directors - ACT ResponseDownload | 4 Jun 2003
- FRED31: Share-based Payment - ACT ResponseDownload | 4 Mar 2003
- Trustee Exemption Clauses CP171Download | 2 Dec 2002
- Green Paper on Pensions Reform - ACT ResponseDownload | 1 Dec 2002
- Modernising Company Law - Draft Statement of Director's Duties - ACT ResponseDownload | 1 Nov 2002
- Modernising Company Law, a DTI Consultation - ACT ResponseDownload | 1 Nov 2002
- Review of the Role and Effectiveness of Non-executive Directors - ACT ResponseDownload | 1 Sep 2002
- Unfair Terms in Contracts - The Law Commission CP166 / The Scottish Law Commission DP119Download | 2 Jul 2002