State and explain the short-term instruments used to generate cash to meet expected spending needs.

      

State and explain the short-term instruments used to generate cash to meet expected spending needs.

  

Answers


Kavungya
- Tax anticipation notes (TANs) are used to meet shortfalls occasioned by lags in tax collection; the
anticipated revenue is used as security or pledged for the bank's advancing the loan.

- Revenue anticipation notes (RANs) are used to provide cash to overcome lags involved in receipt of
intergovernmental revenue. The anticipated revenues are pledged as security for the cash advance. Upon
receipt of the revenues the loan is repaid.

- Bond anticipation notes (BANs) are used to generate funds to initiate a capital project, especially in
cases in which interest rates are volatile. In such situations, it may be necessary to wait until interest
rates stabilize for long-term debt issues.
Kavungya answered the question on April 14, 2021 at 18:43


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