# EDGAR Filing Document

**Accession Number:** 0001493580
**File Stem:** 0001752724-23-063373
**Filing Date:** 2023-3
**Character Count:** 24856
**Document Hash:** 7f6567fa9d6e3441a71a379540d112b0
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001752724-23-063373.hdr.sgml**: 20230322

**ACCESSION NUMBER**: 0001752724-23-063373

**CONFORMED SUBMISSION TYPE**: NPORT-P

**PUBLIC DOCUMENT COUNT**: 2

**CONFORMED PERIOD OF REPORT**: 20230131

**FILED AS OF DATE**: 20230322

**DATE AS OF CHANGE**: 20230322

**PERIOD START**: 20231031

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** BNY Mellon ETF Trust
- **CENTRAL INDEX KEY:** 0001493580
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** MA

**FILING VALUES:**
- **FORM TYPE:** NPORT-P
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-23477
- **FILM NUMBER:** 23752302

**BUSINESS ADDRESS:**
- **STREET 1:** 240 GREENWICH STREET
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10286
- **BUSINESS PHONE:** 212-922-6400

**MAIL ADDRESS:**
- **STREET 1:** 240 GREENWICH STREET
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10286

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Dreyfus ETF Trust
- **DATE OF NAME CHANGE:** 20100607

## Series and Classes Contracts Data

### BNY Mellon Sustainable Global Emerging Markets ETF (Series ID: S000072023)

| Class ID   | Class Name                                         | Ticker Symbol   |
|:---|:---|:---|
| C000227709 | BNY Mellon Sustainable Global Emerging Markets ETF | BKES            |

## Nport-Ex

# STATEMENT OF INVESTMENTS
January 31, 2023 (Unaudited)

| Description | Shares | Value ($) |
| --- | --- | --- |
| Common Stocks - 96.9% |  |  |
| Brazil - 7.2% |  |  |
| Afya Ltd., Class A (1) | 7,552 | 115,394 |
| STATEMENT OF INVESTMENTS (continued) | 37,269 | 113,577 |
| Raia Drogaid SA | 44,644 | 219,425 |
| WEG SA | 40,239 | 303,836 |
|  |  | 752,232 |

2

| Class - 2019 | Shares | Value ($) |
| --- | --- | --- |
| As of 31/12/2019 |  |  |
| As of 31/12/2019 | 23,135 | 112,509 |
| As of 31/12/2019 | 87,000 | 296,912 |
| As of 31/12/2019 |  |  |
| As of 31/12/2019 | 3,600 | 147,857 |
| As of 31/12/2019 | 3,600 | 147,857 |
| As of 31/12/2019 | 13,700 | 42,857 |
| As of 31/12/2019 | 13,700 | 42,857 |
| As of 31/12/2019 | 13,600 | 137,000 |
| As of 31/12/2019 | 3,600 | 137,000 |
| As of 31/12/2019 | 3,600 | 137,000 |
| As of 31/12/2019 | 3,600 | 137,000 |
| As of 31/12/2019 | 3,600 | 137,000 |

| 1000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000 | 62,063 | 342,308 |
| --- | --- | --- |
| 1000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000 | 62,063 | 342,308 |
| 1000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000 | 62,063 | 342,308 |

3

(Unaudited)

West Lead Intelligent Equipment Co., Ltd., Class A 28,100 - 178,186
(www.wi.com) is the exclusive reference of authoritative U.S. specialty
engineering principles ("GAAP") recognized by the FASB Inc. as a
non-accidental entities. Rules and interpretive releases of the Securities and
Reinsurance Commission ("SEC") under authority of federal laws are also sources of
the GAAP for SEC registrants. BNY Mellon Sustainable Global Energy
Bank (the "fund") is an investment company and applies to the accounting
and reporting guidance of the FASB ASC Topic 946 Financial Services-Investment

# NOTES TO STATEMENT OF INVESTMENTS

The Financial Accounting Standards Board ("FASB") Accounting Standards

4

Incentivistic Gains (IC) ACRN 1,460 1,460 0
The measure of the impact of the measure is based on the proportion of the
amount of the measure of the measure of the measure of the measure of the measure of the measure of the measure of the measure of the measure of the measure of the measure of the measure of the measure of the measure of the measure of the measure of the measure of the measure of the measure of the measure of the measure of the measure of the measure of the measure of the measure of the measure of the measure of the measure of the measure of the measure of the measure of the measure of the measure

BNY Mellon ETF Trust's (the "Trust") Board of Trustees (the "Board") has designated

5

The following table provides the information in a tabular format:

NOTES TO STATEMENT OF INVESTMENTS (Unaudited) (continued)

Fair Value Measurements

6

Unless the transactions that are not entirely CAAAP, the results with the CAAAP are not included in the following table:
Total investments (cost: 815,933,869) 98.9% 10,071,235
Total investments (cost: 815,933,869) 98.9% 10,071,235
The following table shows the results of the following table:
Total investments (cost: 815,933,869) 98.9% 10,071,235
The following table shows the results of the following table:
Total investments (cost: 815,933,869) 98.9% 10,071,235
The following table shows the results of the following table:
Total investments (cost: 815,933,869) 98.9% 10,071,235

§1.4.1.2.2.1.1.1.1.1.1.1.1.1.1.1.1.1.1.1.1.1.1.1.1.1.1.1.1.1.1.1.1.1.1.1.1.1.1.1.1.1.1.1.1.1.1.1.1.1.1.1.1.1.1.1

For securities, where otherwise noted, are limited, depending on the date of the issue. Changes in value in exchange may result in changes in value in exchange. In the event of the change, the Company shall not be liable for any changes in value in exchange. Investments, denominations in foreign currencies are translated to U.S. dollars at the prevailing rates of exchange.

The table below summarizes the inputs used as of January 31, 2023 in valuing the fund's investments.

## Form NPORT-P: Monthly Portfolio Investments Report

### NPORT-P: Part A: General Information

**Item A.1. Information about the Registrant.**

- **a. Name of Registrant:** BNY Mellon ETF Trust

- **b. Investment Company Act file number:** 811-23477

- **c. CIK number of Registrant:** 0001493580

- **d. LEI of Registrant:** 549300E2C8EQYJ7B0H81

- **e. Address and telephone number of Registrant.**

  - **Street Address 1:** 240 Greenwich Street

  - **City:** New York

  - **State:** NY

  - **Foreign country:** US

  - **Zip / Postal Code:** 10286

  - **Telephone number:** 212-922-6400

**Item A.2. Information about the Series.**

- **a. Name of Series:** BNY Mellon Sustainable Global Emerging Markets ETF

- **b. EDGAR series identifier (if any):** S000072023

- **c. LEI of Series:** 549300WMHZLTZ1T40C76

**Item A.3. Reporting period.**

- **a. Date of fiscal year-end:** 2023-10-31

- **b. Date as of which information is reported:** 2023-01-31

**Item A.4. Final filing**

Does the Fund anticipate that this will be its final filing on Form N-PORT? **No**

### Fund Information

**Total Assets:** $10414818.88

**Total Liabilities:** $24331.29

**Net Assets:** $10390487.59

**Cash Not Reported:** $335937.85

**Monthly Return Information**

| Class               | Month 1 Return (%)   | Month 2 Return (%)   | Month 3 Return (%)   |
|:---|:---|:---|:---|
| Class ID C000227709 | 7.95%                | -2.03%               | 6.92%                |

**Monthly Gains & Losses**

| Period   | Net Realized Gain/Loss   | Net Unrealized Appreciation/Depreciation   |
|:---|:---|:---|
| Month 1  | $-79313.47               | $814074.96                                 |
| Month 2  | $-8194.07                | $-192684.27                                |
| Month 3  | $-29862.57               | $696560.38                                 |

### Schedule of Portfolio Investments

| Name                           | Title                                           | Identifiers                                   | Payoff Profile   | Asset Category   | Issuer Category   | Country   |   Balance | Units   | Value (USD)   | % of Net Assets   | Maturity Date   | Coupon Type   | Annualized Rate (%)   | Restricted?   |   Fair Value Level | Lending Status   |
|:---|:---|:---|:---|:---|:---|:---|---:|:---|:---|:---|:---|:---|:---|:---|---:|:---|
| ACEN Corp                      | ACEN Corp                                       | CUSIP: 000000000<br>LEI: 549300LGUZQ61GQQXQ60 | Long             | EC               | CORP              | PH        |     38130 | NS      | $4886.00      | 0.05%             |  |  |  | No            |                  1 | On Loan: No      |
| By-health Co Ltd               | By-health Co Ltd                                | CUSIP: 000000000<br>LEI: N/A                  | Long             | EC               | CORP              | CN        |     87000 | NS      | $296912.07    | 2.86%             |  |  |  | No            |                  1 | On Loan: No      |
| Bank Rakyat Indonesia Persero  | Bank Rakyat Indonesia Persero Tbk PT            | CUSIP: 000000000<br>LEI: 254900HB6S4B12GBNP64 | Long             | EC               | CORP              | ID        |   1000634 | NS      | $305730.74    | 2.94%             |  |  |  | No            |                  1 | On Loan: No      |
| HeadHunter Group PLC           | HeadHunter Group PLC                            | CUSIP: 42207L106<br>LEI: 549300IMUCFEWXP6RU11 | Long             | EC               | CORP              | RU        |      2862 | NS      | $0.00         | 0.00%             |  |  |  | No            |                  3 | On Loan: No      |
| Guangzhou Kingmed Diagnostics  | Guangzhou Kingmed Diagnostics Group Co Ltd      | CUSIP: 000000000<br>LEI: N/A                  | Long             | EC               | CORP              | CN        |     13497 | NS      | $167989.66    | 1.62%             |  |  |  | No            |                  1 | On Loan: No      |
| Clicks Group Ltd               | Clicks Group Ltd                                | CUSIP: 000000000<br>LEI: 378900E967958A677472 | Long             | EC               | CORP              | ZA        |     10965 | NS      | $167235.16    | 1.61%             |  |  |  | No            |                  1 | On Loan: No      |
| Raia Drogasil SA               | Raia Drogasil SA                                | CUSIP: 000000000<br>LEI: N/A                  | Long             | EC               | CORP              | BR        |     44644 | NS      | $219425.13    | 2.11%             |  |  |  | No            |                  1 | On Loan: No      |
| Infineon Technologies AG       | Infineon Technologies AG                        | CUSIP: 000000000<br>LEI: TSI2PJM6EPETEQ4X1U25 | Long             | EC               | CORP              | DE        |      6973 | NS      | $249517.63    | 2.40%             |  |  |  | No            |                  1 | On Loan: No      |
| Sungrow Power Supply Co Ltd    | Sungrow Power Supply Co Ltd                     | CUSIP: 000000000<br>LEI: 30030052IWC7RGVFG505 | Long             | EC               | CORP              | CN        |      8600 | NS      | $165459.27    | 1.59%             |  |  |  | No            |                  1 | On Loan: No      |
| Livent Corp                    | Livent Corp                                     | CUSIP: 53814L108<br>LEI: 254900OOLQ2VNMZTJL47 | Long             | EC               | CORP              | US        |      7549 | NS      | $195670.08    | 1.88%             |  |  |  | No            |                  1 | On Loan: No      |
| AIA Group Ltd                  | AIA Group Ltd                                   | CUSIP: 000000000<br>LEI: ZP5ILWVSYE4LJGMMVD57 | Long             | EC               | CORP              | HK        |     37650 | NS      | $425180.94    | 4.09%             |  |  |  | No            |                  1 | On Loan: No      |
| WEG SA                         | WEG SA                                          | CUSIP: 000000000<br>LEI: 254900NKQV127YFRO022 | Long             | EC               | CORP              | BR        |     40239 | NS      | $303835.64    | 2.92%             |  |  |  | No            |                  1 | On Loan: No      |
| Medlive Technology Co Ltd      | Medlive Technology Co Ltd                       | CUSIP: 000000000<br>LEI: N/A                  | Long             | EC               | CORP              | CN        |     26625 | NS      | $36739.83     | 0.35%             |  |  |  | No            |                  1 | On Loan: No      |
| TSMC                           | Taiwan Semiconductor Manufacturing Co Ltd       | CUSIP: 000000000<br>LEI: 549300KB6NK5SBD14S87 | Long             | EC               | CORP              | TW        |     36750 | NS      | $638917.57    | 6.15%             |  |  |  | No            |                  1 | On Loan: No      |
| Marico Ltd                     | Marico Ltd                                      | CUSIP: 000000000<br>LEI: 3358003SFDQFGJPC5O84 | Long             | EC               | CORP              | IN        |     47323 | NS      | $287708.36    | 2.77%             |  |  |  | No            |                  1 | On Loan: No      |
| L'Oreal SA                     | L'Oreal SA                                      | CUSIP: 000000000<br>LEI: 529900JI1GG6F7RKVI53 | Long             | EC               | CORP              | FR        |       536 | NS      | $220293.53    | 2.12%             |  |  |  | No            |                  1 | On Loan: No      |
| HDFC Bank Ltd                  | HDFC Bank Ltd                                   | CUSIP: 000000000<br>LEI: 335800ZQ6I4E2JXENC50 | Long             | EC               | CORP              | IN        |     14636 | NS      | $286454.10    | 2.76%             |  |  |  | No            |                  1 | On Loan: No      |
| Discovery Ltd                  | Discovery Ltd                                   | CUSIP: 000000000<br>LEI: 378900245A26169C8132 | Long             | EC               | CORP              | ZA        |     17958 | NS      | $142425.52    | 1.37%             |  |  |  | No            |                  1 | On Loan: No      |
| Aier Eye Hospital Group Co Ltd | Aier Eye Hospital Group Co Ltd                  | CUSIP: 000000000<br>LEI: N/A                  | Long             | EC               | CORP              | CN        |     23135 | NS      | $112508.77    | 1.08%             |  |  |  | No            |                  1 | On Loan: No      |
| Dr Lal PathLabs Ltd            | Dr Lal PathLabs Ltd                             | CUSIP: 000000000<br>LEI: 984500E8E9CY102B9718 | Long             | EC               | CORP              | IN        |      6841 | NS      | $175457.25    | 1.69%             |  |  |  | No            |                  1 | On Loan: No      |
| Fleury SA                      | Fleury SA                                       | CUSIP: 000000000<br>LEI: N/A                  | Long             | EC               | CORP              | BR        |     37269 | NS      | $113577.10    | 1.09%             |  |  |  | No            |                  1 | On Loan: No      |
| INOVANCE                       | Shenzhen Inovance Technology Co Ltd             | CUSIP: 000000000<br>LEI: N/A                  | Long             | EC               | CORP              | CN        |     36600 | NS      | $385556.80    | 3.71%             |  |  |  | No            |                  1 | On Loan: No      |
| Jiangsu Hengrui Pharmaceutical | Jiangsu Hengrui Pharmaceuticals Co Ltd          | CUSIP: 000000000<br>LEI: N/A                  | Long             | EC               | CORP              | CN        |     30400 | NS      | $189905.80    | 1.83%             |  |  |  | No            |                  1 | On Loan: No      |
| Bolsa Mexicana de Valores SAB  | Bolsa Mexicana de Valores SAB de CV             | CUSIP: 000000000<br>LEI: 894500CS2D6RLGW61A19 | Long             | EC               | CORP              | MX        |     67481 | NS      | $146533.45    | 1.41%             |  |  |  | No            |                  1 | On Loan: No      |
| VITASOY INT'L                  | Vitasoy International Holdings Ltd              | CUSIP: 000000000<br>LEI: 5493003LPGHN62KWIZ77 | Long             | EC               | CORP              | HK        |     58320 | NS      | $123763.07    | 1.19%             |  |  |  | No            |                  1 | On Loan: No      |
| Apollo Hospitals Enterprise Lt | Apollo Hospitals Enterprise Ltd                 | CUSIP: 000000000<br>LEI: 3358005YT7JQCWYLTG43 | Long             | EC               | CORP              | IN        |      2006 | NS      | $104204.39    | 1.00%             |  |  |  | No            |                  1 | On Loan: No      |
| Info Edge India Ltd            | Info Edge India Ltd                             | CUSIP: 000000000<br>LEI: 335800MXUVHTBF9DEC78 | Long             | EC               | CORP              | IN        |      3935 | NS      | $176314.03    | 1.70%             |  |  |  | No            |                  1 | On Loan: No      |
| Pharmaron Beijing Co Ltd       | Pharmaron Beijing Co Ltd                        | CUSIP: 000000000<br>LEI: 300300JYXHGVS5SNGG54 | Long             | EC               | CORP              | CN        |     37490 | NS      | $274440.10    | 2.64%             |  |  |  | No            |                  1 | On Loan: No      |
| Samsung SDI Co Ltd             | Samsung SDI Co Ltd                              | CUSIP: 000000000<br>LEI: 9884002AESDO4YW87G32 | Long             | EC               | CORP              | KR        |       368 | NS      | $204643.61    | 1.97%             |  |  |  | No            |                  1 | On Loan: No      |
| LEAD INTELLIGENT               | Wuxi Lead Intelligent Equipment Co Ltd          | CUSIP: 000000000<br>LEI: 836800J7WO9E2EF72B65 | Long             | EC               | CORP              | CN        |     26100 | NS      | $178185.87    | 1.71%             |  |  |  | No            |                  1 | On Loan: No      |
| Delta Electronics Inc          | Delta Electronics Inc                           | CUSIP: 000000000<br>LEI: 529900UVZWNWGDLJSM52 | Long             | EC               | CORP              | TW        |     16000 | NS      | $154005.00    | 1.48%             |  |  |  | No            |                  1 | On Loan: No      |
| Syngene International Ltd      | Syngene International Ltd                       | CUSIP: 000000000<br>LEI: 335800FFAWRC77Z2EY68 | Long             | EC               | CORP              | IN        |     12704 | NS      | $87191.12     | 0.84%             |  |  |  | No            |                  1 | On Loan: No      |
| Havells India Ltd              | Havells India Ltd                               | CUSIP: 000000000<br>LEI: 549300U1LOGHTTNT7D47 | Long             | EC               | CORP              | IN        |      8035 | NS      | $115897.79    | 1.12%             |  |  |  | No            |                  1 | On Loan: No      |
| Hindustan Unilever Ltd         | Hindustan Unilever Ltd                          | CUSIP: 000000000<br>LEI: 5493007IW5N37IKRPM32 | Long             | EC               | CORP              | IN        |      8861 | NS      | $278688.27    | 2.68%             |  |  |  | No            |                  1 | On Loan: No      |
| CATL                           | Contemporary Amperex Technology Co Ltd          | CUSIP: 000000000<br>LEI: 300300KINDY1K0E9I032 | Long             | EC               | CORP              | CN        |      3600 | NS      | $247851.47    | 2.39%             |  |  |  | No            |                  1 | On Loan: No      |
| HDFC Life Insurance Co Ltd     | HDFC Life Insurance Co Ltd                      | CUSIP: 000000000<br>LEI: 335800RQI8GAFHIRGZ37 | Long             | EC               | CORP              | IN        |     15534 | NS      | $109752.14    | 1.06%             |  |  |  | No            |                  1 | On Loan: No      |
| Bandhan Bank Ltd               | Bandhan Bank Ltd                                | CUSIP: 000000000<br>LEI: 335800Q13QAC32IOCH33 | Long             | EC               | CORP              | IN        |     61573 | NS      | $183526.86    | 1.77%             |  |  |  | No            |                  1 | On Loan: No      |
| Afya Ltd                       | Afya Ltd                                        | CUSIP: 000000000<br>LEI: 54930008Y7J8Z1BSDT57 | Long             | EC               | CORP              | BR        |      7552 | NS      | $115394.56    | 1.11%             |  |  |  | No            |                  1 | On Loan: No      |
| Wuhan DR Laser Technology Corp | Wuhan DR Laser Technology Corp Ltd              | CUSIP: 000000000<br>LEI: 836800RAF3JVTRX1GR25 | Long             | EC               | CORP              | CN        |      6700 | NS      | $140585.03    | 1.35%             |  |  |  | No            |                  1 | On Loan: No      |
| Capitec Bank Holdings Ltd      | Capitec Bank Holdings Ltd                       | CUSIP: 000000000<br>LEI: N/A                  | Long             | EC               | CORP              | ZA        |      1471 | NS      | $151474.96    | 1.46%             |  |  |  | No            |                  1 | On Loan: No      |
| Shenzhen Mindray Bio-Medical E | Shenzhen Mindray Bio-Medical Electronics Co Ltd | CUSIP: 000000000<br>LEI: N/A                  | Long             | EC               | CORP              | CN        |      3200 | NS      | $157533.80    | 1.52%             |  |  |  | No            |                  1 | On Loan: No      |
| Godrej Consumer Products Ltd   | Godrej Consumer Products Ltd                    | CUSIP: 000000000<br>LEI: 335800P4GUWLGZFK2D63 | Long             | EC               | CORP              | IN        |     21365 | NS      | $238153.11    | 2.29%             |  |  |  | No            |                  1 | On Loan: No      |
| LONGi Green                    | LONGi Green Energy Technology Co Ltd            | CUSIP: 000000000<br>LEI: 300300NRGAITUP1EZ248 | Long             | EC               | CORP              | CN        |     26980 | NS      | $192259.38    | 1.85%             |  |  |  | No            |                  1 | On Loan: No      |
| StarPower Semiconductor Ltd    | StarPower Semiconductor Ltd                     | CUSIP: 000000000<br>LEI: N/A                  | Long             | EC               | CORP              | CN        |      1600 | NS      | $74767.46     | 0.72%             |  |  |  | No            |                  1 | On Loan: No      |
| Novozymes A/S                  | Novozymes A/S                                   | CUSIP: 000000000<br>LEI: 529900T6WNZXD2R3JW38 | Long             | EC               | CORP              | DK        |      3514 | NS      | $182255.34    | 1.75%             |  |  |  | No            |                  1 | On Loan: No      |
| Housing Development Finance Co | Housing Development Finance Corp Ltd            | CUSIP: 000000000<br>LEI: 335800OX2H9AP7NHLT64 | Long             | EC               | CORP              | IN        |      7249 | NS      | $232076.83    | 2.23%             |  |  |  | No            |                  1 | On Loan: No      |
| PB Fintech Ltd                 | PB Fintech Ltd                                  | CUSIP: 000000000<br>LEI: 98450083AC6B01HF1F87 | Long             | EC               | CORP              | IN        |     11699 | NS      | $61194.71     | 0.59%             |  |  |  | No            |                  1 | On Loan: No      |
| Flat Glass Group Co Ltd        | Flat Glass Group Co Ltd                         | CUSIP: 000000000<br>LEI: 300300BEL4RMXBKEA373 | Long             | EC               | CORP              | CN        |     13750 | NS      | $42962.45     | 0.41%             |  |  |  | No            |                  1 | On Loan: No      |
| PING AN                        | Ping An Insurance Group Co of China Ltd         | CUSIP: 000000000<br>LEI: 529900M9MC28JLN35U89 | Long             | EC               | CORP              | CN        |     25375 | NS      | $196433.24    | 1.89%             |  |  |  | No            |                  1 | On Loan: No      |
| NARI Technology Co Ltd         | NARI Technology Co Ltd                          | CUSIP: 000000000<br>LEI: N/A                  | Long             | EC               | CORP              | CN        |     62040 | NS      | $242303.94    | 2.33%             |  |  |  | No            |                  1 | On Loan: No      |
| ASML Holding NV                | ASML Holding NV                                 | CUSIP: 000000000<br>LEI: 724500Y6DUVHQD6OXN27 | Long             | EC               | CORP              | NL        |       406 | NS      | $265976.26    | 2.56%             |  |  |  | No            |                  1 | On Loan: No      |
| Tata Consultancy Services Ltd  | Tata Consultancy Services Ltd                   | CUSIP: 000000000<br>LEI: 335800ZJKU9GPQRE2U66 | Long             | EC               | CORP              | IN        |      7354 | NS      | $301480.00    | 2.90%             |  |  |  | No            |                  1 | On Loan: No      |

### Signature

**Date Signed:** 2023-03-17

**Name of Applicant:** BNY Mellon ETF Trust

**Signature:** James Windels

**Name of Signer:** James Windels

**Title:** Treasurer