Cash flow forecasting is used for all of the following EXCEPT:

Cash flow forecasting is a vital process in treasury and investment management, primarily aimed at understanding and projecting future cash positions to ensure effective liquidity management. It assists organizations in optimizing fund utilization, insuring sufficient liquidity for operations, and avoiding premature selling of securities.

When considering the purpose of cash flow forecasting, identifying aggressive investment opportunities does not align with its primary function. Cash flow forecasting is focused on managing the timing and amount of cash inflows and outflows rather than on making investment decisions or seeking high-risk, high-reward opportunities. It is more about ensuring that an organization has enough cash on hand to meet its obligations and less about taking risks associated with aggressive investments. Therefore, this option stands out as the one that does not fit with the primary uses of cash flow forecasting.