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RBA Glossary definition for cash accounting

cash accounting – Revenues and outlays recorded in an organisation's accounts when cash is collected or spent.

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MARTIN Has Its Place: A Macroeconometric Model of the Australian Economy

20 Aug 2019 RDP PDF 1571KB
5. Model Dynamics 31. 5.1 An Increase in the Cash Rate 31. ... In MARTIN, the cash rate influences economic activity primarily through the exchange rate, dwelling.
https://www.rba.gov.au/publications/rdp/2019/pdf/rdp2019-07.pdf

Do Interest Rates Affect Business Investment? Evidence from Australian Company-level Data

27 Apr 2018 RDP PDF 1257KB
3.2.2 Cost of finance 16. 4. Accounting for Sample Selection 17. ... falls in the cash rate and in aggregate indicators of business lending rates.
https://www.rba.gov.au/publications/rdp/2018/pdf/rdp2018-05.pdf

The Consequences of Low Interest Rates for the Australian Banking Sector

19 Dec 2022 RDP PDF 1588KB
others typically pay some spread above the cash rate (or expected future cash rates). ... cash rate, then banks’ net income from holding central bank deposits does not necessarily change.
https://www.rba.gov.au/publications/rdp/2022/pdf/rdp2022-08.pdf

How Australians Pay: Evidence from the 2016 Consumer Payments Survey

24 Jul 2017 RDP PDF 1438KB
5. Cash 16. 5.1 Cash Payments 16. 5.2 Cash Holdings 22. ... survey. Overall, including all payments, transfers, cash top-ups and automatic payments, around.
https://www.rba.gov.au/publications/rdp/2017/pdf/rdp2017-04.pdf

Non-technical summary for 'The Evolution of Consumer Payments in Australia: Results from the 2022 Consumer Payments Survey'

20 Nov 2023 RDP PDF 283KB
RDP 2023-08 non-technical summary
https://www.rba.gov.au/publications/rdp/2023/2023-08/rdp-2023-08-non-technical-summary.pdf

Balance Sheet Restructuring and Investment

30 Nov 2009 RDP PDF 95KB
These trends were reflected in accounting measures of the corporate sector’sbalance sheets. ... i) Cash flow from operations, defined as net profit after tax, plus depreciation.
https://www.rba.gov.au/publications/rdp/1993/pdf/rdp9308.pdf

Adoption of Emerging Digital General-purpose Technologies: Determinants and Effects

21 Oct 2023 RDP 2023-10
Jonathan Hambur
Return on assets is measured as EBITDA/assets100, cash ratio is measured as cash/assets100 and gearing ratio is measured as debt/equity100. ... Return on assets is measured as EBITDA/assets100 and cash ratio is measured as cash/assets100.
https://www.rba.gov.au/publications/rdp/2023/2023-10/full.html
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The Real Effects of Debt Covenants: Evidence from Australia

24 Oct 2022 RDP PDF 1647KB
multiple of earnings. Examples include debt-to-earnings, debt-to-EBITDA and debt-to-cash flow. ratios. ... Debt ($ million) 321 4 2,018. Cash ($ million) 87 6 648.
https://www.rba.gov.au/publications/rdp/2022/pdf/rdp2022-05.pdf

Consumer Payment Behaviour in Australia: Evidence from the 2019 Consumer Payments Survey

9 Sep 2020 RDP PDF 1619KB
use of digital payment credentials. Despite the trend towards electronic payments, cash still. ... 4. Cash. 4.1 Cash Payments. The share of consumer payments made using cash has continued to fall, with cash accounting for.
https://www.rba.gov.au/publications/rdp/2020/pdf/rdp2020-06.pdf

Australian Money Market Divergence: Arbitrage Opportunity or Illusion?

1 Sep 2019 RDP 2019-09
Belinda Cheung and Sebastien Printant
In 2008 and 2009, DFR. t. was generally lower than the cash rate. ... In both examples Bank A is seeking to invest cash for three months.
https://www.rba.gov.au/publications/rdp/2019/2019-09/full.html
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