Matching

Ensuring that damaged property, once repaired, matches the property that was not damaged in the loss.
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Paying regard, in the selection of assets, to the dates on which liabilities will or may accrue, or the currencies in which they are payable, with the object of ensuring that the realizable value of the assets at any such dates will suffice to discharge the liabilities.

Matching risk

The risk that liabilities and assets are not properly matched. The risk arises from mismatches related to currency and timing, interest rate risk and inflation risk. It is of major importance to life insurers as mismatching could lead to the sale of investments to meet claims as they fall due at a time of low values. In regard to annuities it is necessary to match annuity liabilities with investments of a similar pattern, e.g. fixed income securities. The FSA prescribes asset and liability valuation rules aimed at minimising this risk.

Material Damage

Insurance against damage to a vehicle itself. It includes automobile comprehensive, collision, fire and theft. Material damage and physical damage are terms that often are used inter- changeably.

Material damage insurance

The insurance of tangible property as distinct from the insurance of persons (life and limb), rights, pecuniary interests, and liability. Fire, theft, motor, cargo and hull policies are all policies that are entirely or partly of a material damage nature where the subject matter of insurance takes the form of tangible property. The property can usually be insured against named perils or on an ‘all risks’ or accidental damage basis.

Material Damage Policy

The policy covering damage to property (usually a commercial fire policy) as the result of which damage a business interruption claim may result. It is a condition of business interruption insurance that a material damage policy must be and remain in force.

Material damage proviso

Business interruption insurance proviso requiring that, before a claim can be allowed, a material damage claim must be admitted; the absence of such insurance would prolong the interruption. When the interruption results from damage at external premises, e.g. the supplier’s, the only requirement is that the damage should have been caused by an insured peril. See CUSTOMERS’ EXTENSION; SUPPLIERS’ EXTENSION; LOSS OF ATTRACTION; DENIAL OF ACCESS; EXTERNAL DEPENDENCIES.