Related Words

Pooling: The practice of underwriting a number of small groups as if they constituted one large group.

Spooling: The process of storing a device (eg: printer) output signal in a queue, while the device can take on other actions. When the device is ready to take on other actions, it will draw from the q . . . View Full Definition

Number Pooling: Increasingly popular tactic for conserving phone numbers. Numbers are returned by all carriers to a central authority, which puts them in a pool, from which carriers receive numbers in lots . . . View Full Definition

Pooling Of Interests: An accounting method for reporting acquisitions accomplished through the use of equity. The combined assets of the merged entity are consolidated using book value, as opposed to the purchase . . . View Full Definition

Purchase Method: Accounting for an acquisition using market value for the consolidation of the two entities' net assets on the balance sheet. Generally, depreciation/amortization will increase for this metho . . . View Full Definition

Acquired Surplus: The surplus acquired when a company is purchased in a pooling of interests combination, i.e. the net worth not considered to be capital stock.

Securitization: Securitization is the process of pooling various types of debt — mortgages, car loans, or credit card debt, for example — and packaging that debt as bonds, pass-through securities, or collat . . . View Full Definition

Real Estate Investment Trust (REIT): REITs are publicly traded companies that pool investors' capital to invest in a variety of real estate ventures, such as apartment and office buildings, shopping centers, medical facilities, . . . View Full Definition

Syndicate: When a group of investment banks works together to underwrite and distribute a new security issue, they are acting as a syndicate. Syndicates are temporary, forming to purchase the securitie . . . View Full Definition