A mismatch occurs when differences exist between the receipts from cash inflows (assets) and cash outflows (liabilities). A positive mismatch is one where the expected cash inflow, generated by revenues and assets, exceeds the expected cash outflow, from the payment of expenses and liabilities. A negative mismatch occurs when the expected inflow of cash is less than the expected outflow of funds. The amount of the mismatch is measured in cash.