This final lesson covers specialist risk management tools and contemporary developments in trade finance. The ACT syllabus requires the recommendation of appropriate forms of finance for international transactions and an understanding of the evolving role of treasury .

8.1 Specialist Risk Management Tools

The syllabus covers a range of specialist tools, including factoring and supplier finance (reverse factoring), bill advances, bank payment obligation, the role of Export Credit Agencies, recourse/non-recourse financing, and forfaiting . The selection criteria for appropriate financing and risk management tools are a key learning outcome .

8.2 Emerging Technologies and Digital Trade

The syllabus addresses contemporary developments including the role of disruptive technologies in trade finance . The evolving role of treasury in working capital and trade finance includes the use of IT, managing data flows, and the impact of regulations such as anti-money laundering and sanctions .

8.3 The Evolving Role of Treasury

The unit concludes by exploring how treasury overlaps with working capital and trade finance, including cash flow forecasting, liquidity management, and alternative funding/investment options. This includes the increasing breadth of treasury responsibilities and the role of shared service centres