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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 ?
Partial matching may signal aggression, Anderson and her colleagues suggest in an upcomingAnimal Behaviour.
For example, complex pattern matching enables anti-spam solutions to detect typical spam subject matter even when spammers attempt to disguise their spam (e.
Before launching the K-1 matching program, the AICPA and other stakeholder groups cautioned the IRS to proceed slowly.
Through each succeeding change in her body language, Detective Hamilton matches her behavior, thereby lending credence to the belief that the deeper the rapport has been built between two people, the closer the matching of body language.
All candidates, however, can only enter the matching fund program, under which they agree to abide by fixed spending limits, a year before their election.
Transparent and translucent matching - reducing colorant costs by automatically accounting for the interaction between pigment opacity and plastic opacity in order to minimize the amount of pigment used to get just the desired overall product opacity.
Perhaps the most significant problem associated with current computerized job matching system is their inherent flaw in system design.
No matching shares will be distributed if the percentage increase in earnings per share is less than 2 percent per year or if the total shareholder return to is not better than the comparative index.
If an employer elects to make a safe-harbor matching contribution, it must be no less than 100% of the first 3% of an employee's deferred compensation, plus an additional 50% match on the next 2% of the employee's deferred compensation.
So, the technician usually makes up at least one intermediate chip before matching a sample color.
Once the matching DOT number was found, the computer would follow the appropriate computer pointer (arrow) embedded in the array to the tree node containing Firefighter (see Figure 3).
401(k)(12) provides that, if an employer makes either (1) a nonelective contribution of 3% of compensation for all eligible non-HCEs (regardless of whether they make elective contributions) or (2) non-discretionary matching contributions of 100% of the first 3% of employee elective contributions and 50% of the next 2%, the safe harbor is met for the cash or deferred portion of the plan.