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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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Doing Less, with Less: Capital Misallocation, Investment and the Productivity Slowdown in Australia

16 Mar 2023 RDP PDF 1288KB
even once accounting for compositional changes in firms’ age, industry and size (orange line), or. ... But the weakening in the relationship has mainly occurred for the cash flow positive firms.
https://www.rba.gov.au/publications/rdp/2023/pdf/rdp2023-03.pdf

Central Bank Frameworks: Evolution or Revolution?

4 Jan 2023 Conferences PDF 7522KB
RBA Conference Volume 2018
https://www.rba.gov.au/publications/confs/2018/pdf/rba-conference-volume-2018.pdf

The Consequences of Low Interest Rates for the Australian Banking Sector

29 Dec 2022 Conferences PDF 1221KB
RBA Annual Conference 2022
https://www.rba.gov.au/publications/confs/2022/pdf/rba-conference-2022-brassil.pdf

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
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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

Do Australian Households Borrow to Keep up with the Joneses?

10 Nov 2022 RDP 2022-06
Kim Nguyen
Even after accounting for all these potential biases, it is worth noting that the empirical model does not establish causality as there could still be some unobserved time-varying factors at ... In this section I also assess the role of financial
https://www.rba.gov.au/publications/rdp/2022/2022-06/full.html
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Do Australian Households Borrow to Keep up with the Joneses?

8 Nov 2022 RDP PDF 1659KB
section. Even after accounting for all these potential biases, it is worth noting that the empirical model does. ... attitudes by looking at household’s willingness to take financial risk with their spare cash.11 This is.
https://www.rba.gov.au/publications/rdp/2022/pdf/rdp2022-06.pdf

The Real Effects of Debt Covenants: Evidence from Australia

25 Oct 2022 RDP 2022-05
Kim Nguyen
6.0. 61.7. 63.3. 68.5. 44.6. 79.3. Cash ($ million). 5.0. 15.2. ... 15. 2,189. Debt ($ million). 321. 4. 2,018. Cash ($ million).
https://www.rba.gov.au/publications/rdp/2022/2022-05/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

Macrofinancial Stress Testing on Australian Banks

20 Sep 2022 RDP 2022-03
Nicholas Garvin, Samuel Kurian, Mike Major and David Norman
We calibrate this mechanism based roughly on historical experience of the spread between the three-month bank bill swap rate and the cash rate during economic downturns. ... 3.4 The use of loan loss provisions. Accounting rules require banks to recognise
https://www.rba.gov.au/publications/rdp/2022/2022-03/full.html
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