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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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Developments in the Financial System Infrastructure

10 Mar 2004 FSR – March 2004
To complete the transaction, the seller delivers shares to the central counterparty in return for cash. ... The central counterparty in turn delivers the shares to the buyer who pays cash to the central counterparty.
https://www.rba.gov.au/publications/fsr/2004/mar/dev-sys-infra.html

Resilience of Australian Households and Businesses

6 Oct 2023 FSR – October 2023
Resilience of Australian Households and Businesses | Financial Stability Review – October 2023
https://www.rba.gov.au/publications/fsr/2023/oct/household-business-finances-in-australia.html

Box B: Scenario Analysis on Indebted Households' Spare Cash Flows and Prepayment Buffers

6 Apr 2023 FSR – April 2023
Box B: Scenario Analysis on Indebted Households' Spare Cash Flows and Prepayment Buffers | Financial Stability Review – April 2023
https://www.rba.gov.au/publications/fsr/2023/apr/box-b-scenario-analysis-on-indebted-households-spare-cash-flows-and-prepayment-buffers.html

List of tables

10 Mar 2012 FSR – March 2012
ratio, after accounting for losses on sovereign exposures. ... 5.1. (a) Includes superannuation assets held in statutory funds. (b) Cash management trusts, common funds and friendly societies.
https://www.rba.gov.au/publications/fsr/2012/mar/tables.html

Household and Business Finances in Australia

6 Apr 2023 FSR – April 2023
Household and Business Finances in Australia | Financial Stability Review – April 2023
https://www.rba.gov.au/publications/fsr/2023/apr/household-business-finances.html

5.4 Focus Topic: Interest Rate Risk

6 Oct 2023 FSR – October 2023
5.4 Focus Topic: Interest Rate Risk | Financial Stability Review – October 2023
https://www.rba.gov.au/publications/fsr/2023/oct/focus-topic-interest-rate-risk.html

The Global and Macro-financial Environment

22 Mar 2024 FSR – March 2024
The Global and Macro-financial Environment | Financial Stability Review – March 2024
https://www.rba.gov.au/publications/fsr/2024/mar/the-global-and-macro-financial-environment.html

Box E: The 2018 Financial Sector Assessment Program (FSAP) Review of Australia

12 Apr 2019 FSR – April 2019
The exercise covered the 10 largest banks, accounting for nearly 90 per cent of total banking system assets. ... The IMF found that a severe and sustained funding shock that persisted beyond the 30-day period covered by the LCR would see three banks
https://www.rba.gov.au/publications/fsr/2019/apr/box-e.html

The Australian Financial System

7 Oct 2022 FSR – October 2022
In 2022, five superannuation funds failed the performance test (four of which also failed in 2021), accounting for 3 per cent of financial assets. ... A large portion of superannuation funds financial assets are liquid (such as cash, bonds and equities)
https://www.rba.gov.au/publications/fsr/2022/oct/australian-financial-system.html

5.3 Focus Topic: Indicators of Household Financial Stress

6 Oct 2023 FSR – October 2023
5.3 Focus Topic: Indicators of Household Financial Stress | Financial Stability Review – October 2023
https://www.rba.gov.au/publications/fsr/2023/oct/focus-topic-indicators-of-household-financial-stress.html