|Cash flow matching|
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Definition of Cash flow matching
Cash flow matching
Also called dedicating a portfolio, this is an alternative to multiperiod immunization in
Refers to multi-period cash flow matching.
Related: cash flow matching.
Liquidating an existing position and simultaneously reinstating a position in another futures
An extension of cash flow matching that allows for the short-term borrowing of
Same as PV, but usually includes a subtraction for an initial cash outlay.
the value in today’s dollars of cash flows that occur in different time periods.
The value of assets that can be converted into cash immediately, as reported by a company. Usually
A forecasted summary of a firm's expected cash inflows and cash outflows as well as its
Purchase of a security and simultaneous sale of a future, with the balance being financed
The value of assets that can be converted into cash immediately, as reported by a
The actual physical commodity, as distinguished from a futures contract.
The length of time between a firm's purchase of inventory and the receipt of cash
A company that pays out all earnings per share to stockholders as dividends. Or, a company or
In general, the time between cash disbursement and cash collection. In net working capital
An agreement to invest cash in a project to the extent required to cover any cash
The provision of some futures contracts that requires not delivery of underlying assets but
An incentive offered to purchasers of a firm's product for payment within a specified time
A dividend paid in cash to a company's shareholders. The amount is normally based on
A short-term security that is sufficiently liquid that it may be considered the financial
In investments, it represents earnings before depreciation , amortization and non-cash charges.
Cash flow after interest and taxes
Net income plus depreciation.
Cash flow coverage ratio
The number of times that financial obligations (for interest, principal payments,
Cash flow from operations
A firm's net cash inflow resulting directly from its regular operations
Cash flow per common share
cash flow from operations minus preferred stock dividends, divided by the
Cash flow time-line
Line depicting the operating activities and cash flows for a firm over a particular period.
Cash-flow break-even point
The point below which the firm will need either to obtain additional financing
Cash management bill
Very short maturity bills that the Treasury occasionally sells because its cash
Also called spot markets, these are markets that involve the immediate delivery of a security
A public equity issue that is sold to all interested investors.
The proportion of a firm's assets held as cash.
Cash settlement contracts
Futures contracts, such as stock index futures, that settle for cash, not involving
A transaction where exchange is immediate, as contrasted to a forward contract, which
Temporary investments of currently excess cash in short-term, high-quality
An amount the insurance company will pay if the policyholder ends a whole life
Refers to a situation where a firm runs out of cash and cannot readily sell marketable securities.
Also called horizon matching, a variation of multiperiod immunization and cash
Discounted cash flow (DCF)
Future cash flows multiplied by discount factors to obtain present values.
Discretionary cash flow
cash flow that is available after the funding of all positive NPV capital investment
Equivalent annual cash flow
Annuity with the same net present value as the company's proposed investment.
A bond portfolio management strategy that involves finding the lowest cost portfolio
Expected future cash flows
Projected future cash flows associated with an asset of decision.
Government bonds that are acceptable at par in payment of federal estate taxes when owned by
An account for the investment credit to show all income statement benefits of the credit
The practice of reporting to shareholders using straight-line depreciation and
Free cash flows
cash not required for operations or for reinvestment. Often defined as earnings before
General cash offer
A public offering made to investors at large.
Incremental cash flows
Difference between the firm's cash flows with and without a project.
A firm's cash balance as reported in its financial statements. Also called book cash.
The accounting principle that requires the recognition of all costs that are associated with
Net cash balance
Beginning cash balance plus cash receipts minus cash disbursements.
Nominal cash flow
A cash flow expressed in nominal terms if the actual dollars to be received or paid out are given.
A cost, such as depreciation, depletion, and amortization, that does not involve any cash outflow.
Operating cash flow
Earnings before depreciation minus taxes. It measures the cash generated from
Adjustment mechanism under the classical gold standard whereby
An agreement by the loan purchaser to allow the monthly loan quota to be
Real cash flow
A cash flow is expressed in real terms if the current, or date 0, purchasing power of the cash
Scheduled cash flows
The mortgage principal and interest payments due to be paid under the terms of the
Statement of cash flows
A financial statement showing a firm's cash receipts and cash payments during a
A method of cash budgeting that is organized along the lines of the statement of cash flows.
Target cash balance
Optimal amount of cash for a firm to hold, considering the trade-off between the
Stock that has fallen out of favor with investors; tends to have a low P/E (price to earnings ratio).
Wanted for cash
A statement displayed on market tickers indicating that a bidder will pay cash for same day
CASH AND CASH EQUIVALENTS
The balance in a company’s checking account(s) plus short-term or temporary investments (sometimes called “marketable securities”), which are highly liquid.
A statement that shows where a company’s cash came from and where it went for a period of time, such as a year.
CASH FLOWS FROM FINANCING ACTIVITIES
A section on the cash-flow statement that shows how much cash a company raised by selling stocks or bonds this year and how much was paid out for cash dividends and other finance-related obligations.
CASH FLOWS FROM INVESTING ACTIVITIES
A section on the cashflow statement that shows how much cash came in and went out because of various investing activities like purchasing machinery.
CASH FLOWS FROM OPERATIONS
A section on the cash-flow Stockholders’ equity statement that shows how much cash came into a company and how much went out during the normal course of business.
A method of accounting in which profit is calculated as the difference between income
The amount of cash expended.
Cash Flow statement
A financial report that shows the movement in cash for a business during an accounting period.
Cash value added (CVA)
A method of investment appraisal that calculates the ratio of the net present value of an
Discounted cash flow (DCF)
A method of investment appraisal that discounts future cash flows to present value using a discount rate, which is the risk-adjusted cost of capital.
See accruals accounting.
Amounts held in currency and coin (commonly referred to as petty cash) and amounts on deposit in financial institutions.
Cash receipts journal
A journal used to record the transactions that result in a debit to cash.
The amount of currency and coin that a company keeps on hand to pay for small purchases and expenses.
Statement of Cash Flows
One of the basic financial statements; it lists the cash inflows and cash outflows of the company, grouped into the categories of operating activities, financing activities, and investing activities. The Statement of cash flows is prepared for a specified period of time.
cash burn rate
A relatively recent term that refers to how fast a business
An obvious but at the same time elusive term that refers to cash
cash flow from operating activities, or cash flow from profit
This equals the cash inflow from sales during the period minus the cash
statement of cash flows
One of the three primary financial statements
discounted cash flow (DCF)
Refers to a capital investment analysis technique
free cash flow
Generally speaking, this term refers to cash flow from
negative cash flow
The cash flow from the operating activities of a business
operating cash flow
See cash flow from operating activities.
Free Cash Flow
The funds available for distribution to the capital providers of the
Operating Cash Flow
Income available after the payment of taxes, plus the value of the
the receipt or disbursement of cash; when related
operations flow document
a document listing all operations
cash received and paid over time.
Discounted cash flow
A technique that determines the present value of future cash
The process of linking recognized revenue to any associated
Statement of cash flows
Part of the financial statements; it summarizes an entity’s cash
cash conversion cycle
Period between firm’s payment for materials
Business that produces a lot of cash but few growth prospects.
Payment of cash by the firm to its shareholders.
general cash offer
Sale of securities open to all investors by an already-public company.
statement of cash flows
Financial statement that shows the firm’s cash receipts and cash payments over a period of time.
Purchase by foreigners of our assets (capital inflows) or our purchase of foreign assets (capital outflows).
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