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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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The Consequences of Low Interest Rates for the Australian Banking Sector

21 Dec 2022 RDP 2022-08
Anthony Brassil
Figure 8: Cash Rate Pass-through to Banks' Lending Rates. Source: Brassil, Major and Rickards (2022). ... The deposit ELB, however, is only operational at low levels of the cash rate.
https://www.rba.gov.au/publications/rdp/2022/2022-08/full.html

Introduction

21 Dec 2022 RDP 2022-08
Anthony Brassil
Australia's major banks – accounting for more than three-quarters of bank loans in Australia – maintained a fairly stable spread between their lending rates and their costs of debt (including deposits) ... a risk premium increase). If this risk
https://www.rba.gov.au/publications/rdp/2022/2022-08/introduction.html