This book discuss the advantage of method notional pooling compare to cash concentration. Managing corporate cash is an integral part of a company''s success. Whilst the benefits of effective cash management are well established, they have to be balanced against the complexity of managing cash across multiple accounts and entities. The key challenge for a corporate is to understand how much cash is available and where, across multiple accounts, multiple locations and multiple currencies. The accounts might be owned by multiple legal entities, serviced by multiple banks and subject to a variety of tax regulations and legislation. Each company has their own characteristics. For a group of companies the complexity of cash management is more complex. The corporation must make good value among the group''s member (Parent Company and subsidiaries companies). In this kind of cases, cash pool (cash concentration and/or notional pooling) can be adopted by the Company group. A good cash management brings a big benefit to a company. In the short-term period the good cash management can reduce the financial risk and it will maximize corporate synergy and value.