An interest risk management procedure in which the cash flows of a specific claim are assigned or mapped to a set of benchmark claims in order to measure and manage the effects of different-scale changes in interest rates, associated with different maturities. This procedure represents a financial instrument as a portfolio of zero-coupon bonds for the purpose of calculating its value at risk. This depends on decomposing the cash flows by placing each cash flow into a standalone maturity bucket. Within the value at risk (VaR) calculation, it is crucial to assign interest rate cash flows to the available risk points.