Treasury Pooling Engine

Pool the cash.
Track every loan.

Give group treasury a consolidated view of cash positions and intercompany loans across subsidiaries, with interest calculated automatically on pooled balances. Each subsidiary's contribution and drawdown is tracked, so transfer-pricing interest is computed rather than reconstructed.

The Foundation

The Execution Mechanics

Turn a manual intercompany accounting effort into a live pooled position with automated interest.

01.

Consolidated Cash View

See the whole group at once. The pool records every subsidiary's balance on one ledger, giving treasury a real-time consolidated position across the group.

02.

Intercompany Loan Ledger

Track every internal loan. When one subsidiary's surplus funds another, the loan is recorded with its counterparties, amount, and rate on-chain.

03.

Automated Interest Calculation

Compute transfer-pricing interest. The Escrow and Conditional Settlement module accrues interest on each intercompany position at the agreed rate automatically.

04.

Contribution & Drawdown Tracking

Attribute every movement. Each subsidiary's contribution to and drawdown from the pool is logged, so its net position is always exact.

05.

Immutable Audit Trail

Satisfy transfer pricing. The Audit Logs module seals every pool movement and interest accrual as an immutable record for tax and audit review.

06.

Compliance Attestation

Support the tax position. The Compliance Attestations module attests that intercompany interest was applied at agreed rates, backing the group's transfer-pricing documentation.

The Pooling Lifecycle

Follow surplus cash from one subsidiary through an intercompany loan to automatic interest accrual.

Operational log system
cerulea_treasury_engine.log

09:20:00

[SYS] Subsidiary A contributing surplus...

09:20:01

[CMD] contribute(pool: "GRP_11", sub: "A", amount: 12000000)

09:20:01

[AUTH] Updating subsidiary net position...

09:20:02

[OK] Contribution recorded to pool.

Smart Contract Anatomy

Cerulea decomposes corporate cash pooling into modular contracts. Each layer records contributions, tracks intercompany loans, accrues interest, and consolidates without a manual accounting effort.

Applicability Across the Spectrum

Consolidated pooling is a horizontal capability. Here is how different actors rely on a live intercompany record.

Group Treasury

Operate cash pooling with a live consolidated position and automated intercompany interest, replacing a heavy manual accounting effort with a verified real-time record.

Key Asset Types

  1. 1Pool Positions
  2. 2Intercompany Loans
  3. 3Interest Accruals

Subsidiary Finance Teams

See an exact net position in the pool and the interest on every drawdown, removing disputes over how much each entity contributed or owes.

Key Asset Types

  1. 1Contributions
  2. 2Drawdowns
  3. 3Net Positions

Tax & Audit Functions

Rely on an attested trail that intercompany interest was applied at agreed rates, backing transfer-pricing documentation with verifiable evidence.

Key Asset Types

  1. 1Audit Trails
  2. 2Rate Attestations
  3. 3Transfer-Pricing Records

Network & Execution Architecture

Whether you are bridging subsidiary ERP systems or connecting the treasury workstation, Cerulea routes both into one pooled position record.

Track A: Subsidiary ERP Bridging

For subsidiaries on legacy ERP. Cash movements are translated into signed on-chain contributions and drawdowns through the API gateway automatically.

Subsidiary ERP

Entity Finance System

HTTPS / REST

Cerulea API Gateway

Movement Signing

WASM COMPILATION

Cerulea Private Chain

Cash Pool Ledger

Track B: Treasury Workstation

For the group treasury desk. The workstation records pool rules and reads the consolidated position directly from the pool contract.

Treasury Workstation

Group Treasury

WALLET SIGNATURE

Pool Validators

Position Consensus

STATE EXECUTION

Cerulea Ledger

Consolidated Pool Record

Accelerated Time-to-Market Simulator

Building a cash pooling system with a consolidated view, intercompany loan tracking, automated interest, and a transfer-pricing audit trail from scratch requires treasury engineers and long ERP integration. Calculate your exact deployment speed using Cerulea.

Required Pooling & Interest Rules

37Rules
Simple (10)Enterprise (200)

Traditional Deployment

Solidity Coding & Audits

~ 12 Months

Cerulea Edge

Visual Compilation

WASM Logical Artifacts

~ 4 Weeks

>_

Technical Methodology

The legacy timeline reflects treasury system integration benchmarks. Building a consolidated pool ledger, intercompany loan tracking, automated interest accrual, and a transfer-pricing audit trail across subsidiaries takes a baseline of 8 months. Building the same architecture on Cerulea takes a baseline of 2 weeks, because Cerulea Studio visually translates your pooling and interest rules into pre-audited WebAssembly binaries and provisions the cash pool ledger and consolidation view instantly.