Strengthening Intercompany Financing and Treasury Compliance Through Data Analytics

Abstract Intercompany financing review requires financial amounts, classifications and calculation conventions to remain connected to supporting evidence. This study develops a traceable control framework and evaluates selected components through a single-entity documentary case and a separate benchmark calculation. Shell International Finance B.V.’s 2022–2024 reports supply 48 currency rows from twelve maturity tables, including eight comparative rows for 2021. A separate official dataset contains 748 Secured Overnight Financing Rate (SOFR) effective-date observations during 2022–2024. All 84 maturity-column and grand-total checks reconcile exactly; the maximum row-bucket residual is US$1,000, within the stated rounding tolerance. Comparing the original 2023 presentation with the 2024 report’s 2023 comparative identifies 20 changed maturity-bucket cells and four changed currency-row totals, while aggregate totals remain unchanged. The analysis preserves both presentations without determining the authoritative currency labels. An ex-post rate schedule covers 1 January 2022 to 1 January 2025, excluding the endpoint: 1,096 calendar accrual days. On a US$100 million illustrative notional, annual simple ACT/360 interest is US$1.670 million, US$5.076 million and US$5.228 million. Changing the denominator to 365 reduces 2024 interest by US$71,619, or 1.37%. Decimalarithmetic validation reproduces a published 90-day compounded average within its displayed rounding precision. The contribution is a reproducible distinction between arithmetic agreement, source-vintage consistency and convention-sensitive calculation. The study tests neither actual loan contracts nor transfer-pricing outcomes; enterprise compliance effectiveness remains for future field evaluation.