When the joint venture, formed from the extrusion businesses of Orkla ASA and Norsk Hydro ASA, was complet- ed, creating a new global business named Sapa, it meant a hectic work- ing period in the treasury depart- ment. A totally new financial infra- structure, processes and tools were to be created to implement the merger. And, as always in mergers and acqui- sitions, cash management was on the top of the treasury’s to-do-list. The task wo

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