def _find_direct_matches(list_for_matching, list_to_be_matched_to):
    """
    Find all 100% matches between the values of the two iterables

    Parameters
    ----------
    list_for_matching : list, set
        iterable containing the keys
    list_to_be_matched_to : list, set
        iterable containing the values to match to the keys

    Returns
    -------

    matched : dict
        all 100% matches

    """
    matches = dict()

    for entry_a in list_for_matching.copy():
        if entry_a in list_to_be_matched_to:
            matches[entry_a] = entry_a
            list_for_matching.remove(entry_a)
            list_to_be_matched_to.remove(entry_a)

    return matches