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Pooling (resource management) : ウィキペディア英語版 | Pooling (resource management)
Pooling is a resource management term that refers to the grouping together of resources (assets, equipment, personnel, effort, etc.) for the purposes of maximizing advantage and/or minimizing risk to the users. The term is used in many disciplines. ==Finance== Pooling is the grouping together of assets, and related strategies for minimizing risk. Debt instruments with similar characteristics, such as mortgages, can be pooled into a new security, for example: *Asset-backed securities (ABS) *Mortgage-backed securities (MBS) *Collateralized debt obligations (CDO) *Collateralized mortgage obligations (CMO) *Structured finance *Collective investment schemes for pooling in relation to investment. *Securitization *Intergovernmental risk pool *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.
抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)』 ■ウィキペディアで「Pooling (resource management)」の詳細全文を読む
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