Pooling

In finance "pooling" is the process of grouping together loans. Loans and debt with similar characteristics can with success be pooled into a new security.

Pooled investments

Pooled investments include, but are not restricted to:

• Asset Backed Securities ) (ABS)
• Mortgage Backed Securities (MBS)
• Residential Mortgage-Backed Securities (RMBS)
• Commercial Mortgage Backed Securities (CMBS)
• Collateralized Bond Obligations (CBO)
• Collateralized Debt Obligations (CDO)
• Collateralized Mortgage Obligations (CMO)

Accounting

Pooling-of-interests is a merger-accounting method that was taken out of the market in the United States by the Financial Accounting Standards Board on June 30, 2001.

Biology

Pooling refers to the collection of multiple samples to represent one sample of weighted value.

See also

• Securitization
• Structured finance