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Related to pooling: polling, spooling, Car pooling

Pool

In capital budgeting, the concept that investment projects are financed out of a pool of bonds, preferred stock, and common stock, and a weighted-average cost of capital must be used to calculate investment returns. In insurance, a group of insurers who share premiums and losses in order to spread risk. In investments, the combination of funds for the benefit of a common project, or a group of investors who use their combined influence to manipulate prices.

Pool

1. A group of financial instruments that may be placed into the same investment vehicle. A major example is a mortgage pool, which consists of mortgages that are divided up and placed into large groups to be sold as securities.

2. Funds that a group of investors put together to invest for mutual benefit. A major example of a pooled fund is a mutual fund.

pool

1. A temporary affiliation of two or more people in an attempt to manipulate a security's price and/or volume. The pool is necessary in order to acquire the capital needed to manipulate a stock having a large market value. Pools were especially popular in the 1920s and early 1930s but now have been regulated out of existence. See also blind pool, trading pool.

pool

A group of mortgage loans used as security for a bond issue. See collateralized mortgage backed securities.

References in periodicals archive ?
Because the SEC does not permit such buybacks when companies use pooling accounting, the lost opportunity to buy back shares is a cost for companies that engage in poolings.
Company B uses pooling accounting and reports no goodwill amortization, EPS of $1.
As a result, banks generally favor pooling to reduce the likelihood they will fall out of regulatory compliance.
In many instances, they also forgo valuable share repurchase plans so they can report the cosmetically higher net income that results from pooling accounting treatment.
16 require an equity exchange in a pooling, little credence is accorded book value when the two sides argue over the stock exchange ratio.
It was noted previously that pooling of interests accounting normally results in higher--and often much higher--earnings than when purchase accounting is used.
In the recent Time-Warner merger, which started out as the largest-ever pooling at $9 billion but ended up being accounted for as a $14 billion purchase, $11 billion--80% of the purchase price--was for non-tax-deductible goodwill.
Two recent research studies, one published in the January 1990 Accounting Review and the other in the fall 1988 Journal of Accounting and Public Policy, found that on the average, acquiring entities pay a larger premium over book value in pooling method mergers than in puchase method mergers.
The North American Numbering Council (NANC) introduced Number Pooling with NPAC Release 1.
4 and activated the Number Pooling function in conjunction with the Illinois test.
amp;uot;When all participating states have completed Number Pooling deployment, Illuminet will have complete, nationwide Number Pooling access.
4 number pooling capabilities, Evolving Systems' LNP version 1.