A maturity profile is a schedule showing how much of an entity's borrowing, assets or contractual cash flows falls due in each future period, for example within one year, one to five years and beyond five years. Companies and governments use it to show when debt must be repaid or refinanced; a profile with large amounts falling due at once, sometimes called a maturity wall, signals refinancing risk. Borrowers manage the profile by spreading issuance across maturities and by buying back or exchanging bonds before they mature.
Banks set the maturity profile of assets against that of liabilities to measure mismatch, which is the basis of liquidity gap analysis and a core input to asset liability management and the bank funding plan. Accounting standards require a maturity analysis of financial liabilities in the notes to the accounts, and credit rating agencies review it when assessing liquidity risk.