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Cash Flow Matching

The practice of matching returns on a portfolio to future capital outlays. That is, cash flow matching involves investing in certain securities with a certain expected return so that the investor will be able to pay for future liabilities. Pension funds and annuities perform the most cash flow matching, as they have future liabilities that are both large and relatively easy to estimate. Portfolios that perform cash flow matching usually invest in low-risk, investment-grade securities. The practice is also called portfolio dedication, matching, or the structured portfolio strategy.

matching

matching

the process of matching revenues and profits with the associated expenses incurred in earning these revenues. See ACCRUALS PRINCIPLE OF ACCOUNTING.
References in periodicals archive ?
Developing and exploring other matching theory algorithms in a digraph would be a challenging job in further research.
Note that although the matching theory requires that the two types of banks share similar characteristics, there is no theoretical guide regarding "which" and "how many" characteristic variables should be used.
Accordingly, by using the last matching method (Mahala-Caliper), the FHC banks are successfully matched with the independent banks, thus fulfilling the prerequisite of the matching theory.
Plummer, Matching Theory, North Holland, Amsterdam, 1986.
Toward that goal, the matching theory continues to serve as a foundation for furthering our understanding of the causes of socially mediated behavior specifically for individuals with disabilities and/or behavior disorders.
These design procedures are adapted from existing broadband matching theory [2] and illustrated here using an example to clarify each design step.
Consistent with the hypothesis of matching theory, the results show that the value of a match is inversely related to the probability of separation.
Extending the matching theory, we design a non-substitution matching model and propose a novel strategy for this model.
Matching theory and linear system theory make different predictions about how the y-asymptote, k, of Herrnstein's (1970) hyperbola varies with reinforcer value.
The present paper reviews the clinical utility of behavioral momentum and matching theory.