Meaning of SWITCHING in English

Liquidating an existing position and simultaneously reinstating a position in another futures contract of the same type . Symmetric cash matching, an extension of cash flow matching that allows for the short-term borrowing of funds to satisfy a liability prior to the liability due date, resulting in a reduction in the cost of funding liabilities.

Campbell R. Harvey. Hypertextual finance English glossary.      Английский словарь гипертекстовых финансов.