For many treasurers, it seems, a corporate credit rating is much like Forrest Gump’s now proverbial box of chocolates – “you never know what you’re going to get”.It is therefore not surprising that the need for an enhanced information flow on the bases for rating decisions emerged as a recurring leitmotif in a series of roundtables featuring treasurers, investors and market professionals at the ACT conference, Rating Agencies: Prophets, Judges or Mere Mortals?, sponsored by Merrill Lynch.