We show that two-dimensional band insulators, with vanishing bulk polarization, obey bulk-and-edge to corner charge correspondence, stating that the knowledge of the bulk and the two corresponding ribbon band structures uniquely determines a fractional part of the corner charge irrespective of the corner termination. Moreover, physical observables related to macroscopic charge density of a terminated crystal can be obtained by representing the crystal as collection of polarized edge regions with polarizations P edge α , where the integer α enumerates the edges. We introduce a particular manner of cutting a crystal, dubbed "Wannier cut," which allows us to compute P edge α. We find that P edge α consists of two pieces: the bulk piece expressed via quadrupole tensor of the bulk Wannier functions' charge density and the edge piece corresponding to the Wannier edge polarization-the polarization of the edge subsystem obtained by Wannier cut. For a crystal with n edges, out of 2n independent components of P edge α , only 2n − 1 are independent of the choice of Wannier cut and correspond to physical observables: corner charges and edge dipoles.