The matchparen.vim plugin (delivered with Vim) restricts paren matching only to the current visible lines.

To change this behavior you need to change the following lines in the file ../plugin/matchparen.vim:

line: 102
 let [m_lnum, m_col] = searchpairpos(c, '', c2, s_flags, s_skip, stopline)
to:
 let [m_lnum, m_col] = searchpairpos(c, '', c2, s_flags, s_skip)

line: 109
 if m_lnum > 0 && m_lnum >= line('w0') && m_lnum <= line('w$')
to:
 if m_lnum > 0

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