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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.
Copyright © 2012, Campbell R. Harvey. All Rights Reserved.

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.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved

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.
Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved. All rights reserved.

pool

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

The Complete Real Estate Encyclopedia by Denise L. Evans, JD & O. William Evans, JD. Copyright © 2007 by The McGraw-Hill Companies, Inc.
References in periodicals archive ?
The regulations do not prohibit the use of the IPIC pooling method with these elections.
Many taxpayers using the IPIC pooling method may have limited their LIFO elections to only a portion of their inventory.
We expect to see a dramatic increase of in-process R&D expense for technology companies that formerly acquired through pooling. Cisco Systems provides a clear example.
If Cisco had accounted for all acquisitions as purchases, similar ratios of in-process R&D expense to purchase price probably would have applied to the $15 billion of acquisitions accounted for as pooling. The resulting increase in in-process R&D expense would have been about $4.5 billion -- or more than three times the amount actually reported for fiscal 2000.
* Information produced from pooling is less useful for making decisions because it is less relevant and less reliable.
In January, FASB announced its tentative decision to maintain its original plan and eliminate pooling. All business combinations would be accounted for under the purchase method only.
Under the pooling method, the parent company obtains a controlling interest in the stock of the target company by exchanging shares of stock without making significant cash disbursements.
Since total member assessments equal the total payments made to members, the pooling mechanism is simply a way of homogenizing the geographic component of each member's catastrophe risk.
IPIC pooling method: In contrast, the IPIC pooling method, as described in Regs.
By using pooling, that comparability problem does not exist, because intangible assets are not recognized on the balance sheet and there is no amortization expense on the income statement.
But since the Visio deal is likely to close before the FASB proposal can be put into effect, Microsoft can use the pooling method when it accounts for the transaction.
16 have achieved one desired objective: The use of pooling has decreased steadily.