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Pooling of interests
One method of Accounting for a company Merger , in which the Balance sheets of the two companies are combined line by line without a Tax impact. Only allowed under certain circumstances.
Semi Related Terms: 495 CLICK HERE TO VIEW
52-week low ,
Account ,
Accounting ,
Accounting equation ,
Account statement ,
Accrual basis accounting ,
Adjusted balance method ,
Allowance for depreciation ,
Average accounting return ,
Account aggregation ,
Account balance ,
Active account ,
Alternate account ,
Asset management account ,
Average daily balance ,
Average daily balance method ,
Accrual of discount ,
After-tax basis ,
Amortization of premium ,
Account executive ,
All or any part ,
Accumulated earnings tax ,
All-risks coverage ,
Add-on service ,
Abstract of title ,
Attorney in fact ,
Assignment of mortgage ,
A shares ,
Assets under management ,
At the money ,
After-tax contributions ,
Annuity factor method ,
Across the board ,
Additional paid-in capital ,
Abusive tax shelter ,
After-tax ,
Alternative Minimum Tax ,
Against the box ,
At the bell ,
At the close ,
At the figure ,
At the full ,
At the market ,
At the opening order ,
Away from the market ,
Balance ,
Below the line ,
Books of final entry ,
Books of original entry ,
Bottom line ,
Bank holding company ,
Banking Act of 1933 ,
Bureau of Public Debt ,
Brought over the wall ,
Buying on margin ,
Buy on close ,
Buy on opening ,
Buy the book ,
Balance of payments ,
Board of Governors ,
Breaking the syndicate ,
Bill of exchange ,
Bill of sale ,
Breach of trust ,
By the book ,
Bailing out ,
Business finance companies ,
B shares ,
Before-tax income ,
Break-even tax rate ,
Breadth-of-market theory ,
Beat the gun ,
Combined financial statement ,
Contra account ,
Cost Accounting ,
Cost Of Goods Sold ,
Cost of sales ,
Central assets account ,
Checking account ,
Compensating balance ,
Custodial account ,
Certificate of Participation ,
Committee on Uniform Securities Identification Procedures ,
Cash account ,
Closed out ,
Code of procedure ,
Credit balance ,
Capitalization of income ,
Capital account ,
Cost of Living Adjustment ,
Cost-of-living index ,
Council of Economic Advisers ,
Current account ,
Chasing the market ,
Chicago Board of Trade ,
Commodities Exchange Act ,
Cost-of-living rider ,
Certificate of stock ,
Cost of carry ,
Certificate of title ,
Contract for deed ,
Cancellation of debt ,
Cash-out refinancing ,
Certificate of Claim ,
Cost of debt capital ,
Cost of funds ,
Credit line ,
Crowding out ,
Controlled company ,
Closed-end investment company ,
C shares ,
Class of options ,
Close to the money ,
Certificate of Occupancy ,
Cloud on title ,
Cash-balance plan ,
Cash or Deferred Arrangement ,
Class A Shares ,
Class B Shares ,
Crash of 1929 ,
Crash of 1987 ,
Capital gains tax ,
Consolidated tax return ,
Coefficient of determination ,
Certificate of delivery ,
Close a position ,
Close out ,
Cornering the market ,
Curbs in ,
Curbs out ,
Declining balance method ,
Deferred tax ,
Double-declining balance depreciation method ,
Deposit in transit ,
Drawing account ,
Date of issue ,
Date of payment ,
Discretionary account ,
Division of Enforcement ,
Division of Investment Management ,
Division of Market Regulation ,
Date of record ,
Dividend in arrears ,
Desk (the) ,
Division of labor ,
De-escalation clause ,
De facto ,
Durable Power of Attorney ,
Date of maturity ,
Debit balance ,
Debtor in possession ,
Debtor-in-possession financing ,
Deed of Release ,
Deed of Trust ,
Discharge of bankruptcy ,
Discharge of lien ,
Due-on-sale clause ,
Deep in the money ,
Deep out of the money ,
Deed of Surrender ,
Department of Housing and Urban Development ,
Deferred account ,
Dogs of the Dow ,
Daily low ,
Depth of market ,
Eurodollar certificate of deposit ,
Either-or order ,
Edge Act ,
E-mini ,
Exchange for futures ,
Exchange for physical ,
Exchange of spot ,
Effective tax rate ,
Ex-all ,
Estate tax ,
Employee Retirement Income Security Act of 1974 ,
Earned income tax credit ,
Estimated tax ,
Excess profits tax ,
Excise tax ,
Financial Accounting Standards Board ,
First In First Out ,
Frozen account ,
Flow of funds ,
Fill or kill ,
Front-ending an order ,
Forward P/E ,
Factors of production ,
Favorable balance of trade ,
Fee-for-service ,
Form S-1 ,
Fair Credit Reporting Act ,
Fair Debt Collection Practices Act ,
Finance company ,
Family of funds ,
Fund of funds ,
Federal Insurance Contributions Act ,
Flexible spending account ,
Free right of exchange ,
Federal Tax Identification Number ,
Federal tax lien ,
Flat tax ,
Franchise tax ,
Generally Accepted Accounting Principles ,
General account ,
Glass-Steagall Act ,
G-7 ,
General Accounting Office ,
General Agreement on Tariffs and Trade ,
G-8 ,
Gather in the stops ,
Gift tax ,
Hart-Scott-Rodino Act of 1976 ,
Hit the bid ,
House account ,
House of issue ,
Health Insurance Portability and Accountability Act ,
Holding company ,
Holder in due course ,
Hang out loan ,
Home equity line of credit ,
Home Mortgage Disclosure Act ,
Horizontal merger ,
Hidden tax ,
High-low index ,
Hammering the market ,
Held at the opening ,
Holding the market ,
Inflation accounting ,
Inactive account ,
Insured account ,
In escrow ,
In-house ,
Investment Advisor Act of 1940 ,
Investment Company Act of 1940 ,
In line ,
Insider Trading sanctions Act of 1984 ,
Internal Rate of Return ,
Indication of interest ,
In intestacy ,
Interest-only loan ,
In play ,
In-process research and development ,
Investment company ,
I/O strip ,
Inheritance tax ,
Interest-only strip ,
In-service withdrawal ,
Individual tax return ,
Imbalance of orders ,
In and out ,
In sympathy ,
In the tank ,
Joint account ,
Jumping the gun ,
Joint Stock Company ,
Joint tax return ,
Knock-out option ,
Last In First Out ,
Lender of last resort ,
Law of one price ,
Lending at a rate ,
Limit-on-close order ,
Law of demand ,
Law of supply ,
Limited company ,
Letter of comment ,
Line of credit ,
Lock-in ,
Life expectancy method ,
Leading the market ,
Limited Liability Company ,
Locked in ,
Long-term gain or loss ,
Luxury tax ,
Level I quotes ,
Low ,
Mutual company ,
Make a market ,
Managed account ,
Margin account ,
Market on close order ,
Medium of exchange ,
Merger ,
Management company ,
Mixed account ,
Negotiable certificate of deposit ,
Negotiable Order of Withdrawal ,
Nostro account ,
Notice of Sale ,
National Association of Securities Dealers ,
National Association of Securities Dealers Automated Quotations system ,
Notice of Default ,
Non-resident alien tax ,
National Association of Real Estate Investment Trusts ,
Off-balance-sheet financing ,
Off the books ,
One time charge ,
Office of Thrift Supervision ,
Out-of-favor ,
Over-the-Counter ,
On-floor order ,
On margin ,
Option account ,
Or better ,
Omnibus account ,
Offshore company ,
One-share one-vote rule ,
Opinion of title ,
On account ,
On-the-spot loan ,
Original principal balance ,
Owe ,
Open-end management company ,
Out of the money ,
On-balance volume ,
On close ,
One man picture ,
On open ,
On the opening ,
Pooling of interests ,
Pre-tax profit margin ,
Payment-in-kind security ,
Price Value of a Basis Point ,
Payment for order flow ,
Pink Sheets ,
P&L ,
Provision for income taxes ,
Public company ,
Power of Attorney ,
Past-due balance method ,
Previous balance method ,
Principal balance ,
Prioritization of debt ,
Property tax ,
Prudent Expert Act ,
Paid-in capital ,
Paid-in surplus ,
Percent held by institutions ,
Private company ,
Private Investment in Public Equity ,
Preservation of capital ,
Progressive tax ,
Proportional tax ,
Painting the tape ,
Priced out ,
Return of capital ,
Return on Capital ,
Return on Invested Capital ,
Return on Total Assets ,
Reading the tape ,
Regulation D ,
Regulation G ,
Regulation T ,
Regulation U ,
Restricted account ,
Round of funding ,
Rules of Fair Practice ,
Rate of exchange ,
Reciprocal of European terms ,
Regulated investment company ,
Registered Company ,
Regulation A ,
Reverse merger ,
Right of first refusal ,
Right of rescission ,
Remaining principal balance ,
Revolving line of credit ,
Right of recourse ,
Rule of 78 ,
Right of redemption ,
Retirement Equity Act of 1984 ,
Regressive tax ,
Return on Capital Employed ,
Rate of return ,
Real rate of return ,
SG&A ,
Straight line depreciation ,
Savings account ,
Sight letter of credit ,
S&L ,
Series EE bond ,
Segregation of securities ,
Sell the book ,
Sweep account ,
Standard of living ,
Separate account ,
Stock life insurance company ,
Statute of Limitations ,
Satisfaction of debt ,
Settlement sheet ,
Staggered board of directors ,
Statutory merger ,
Selling the spread ,
Savings Incentive Match Plan for Employees ,
Self-directed retirement account ,
Social Security Tax ,
Selling short against the box ,
Shorting against the box ,
Sales tax ,
S Corporation ,
Self-employment tax ,
Separate tax returns ,
Short-term gain or loss ,
Sin tax ,
Subchapter M ,
Subchapter S Corporation ,
Schedule C ,
Securities Act of 1933 ,
Securities Acts Amendments of 1975 ,
Securities Exchange Act of 1934 ,
Seek a market ,
S&P phenomenon ,
Stopped out ,
Top line ,
Trial balance ,
Tax anticipation note ,
Tax-exempt bond ,
Tax renevue anticipation note ,
T-Bill ,
Take a position ,
Two-sided market ,
Two-way market ,
Trailing P/E ,
Tax haven ,
Tax ,
Tax schedule ,
Tenancy by the entirety ,
Trust company ,
Truth in Lending ,
Two-step mortgage ,
Tax-free bond fund ,
Tax-managed fund ,
Tax lien ,
Tax roll ,
Title company ,
Transfer tax ,
Tax deferral ,
Tax-deferred ,
The Street ,
Timing the market ,
Tax-advantaged ,
Tax audit ,
Tax base ,
Tax basis ,
Tax bracket ,
Tax-deductible ,
Tax deduction ,
Tax-efficient ,
Tax evasion ,
Tax-exempt ,
Tax identification number ,
Tax loss carryback ,
Tax loss carryforward ,
Tax lot ,
Taxpayer Relief Act of 1997 ,
Tax planning ,
Tax preference item ,
Tax Reform Act of 1986 ,
Tax Reform Act of 1993 ,
Tax return ,
Tax sale ,
Tax shelter ,
Tax shield ,
Tax swap ,
Tax tables ,
Top out ,
Take a bath ,
Term sheet ,
U.S. Government Agency Security ,
U.S. Savings Bond ,
U.S. Treasury ,
U.S. Treasury Bill ,
U.S. Treasury Bond ,
U.S. Treasury Note ,
U.S. Treasury Securities ,
Unlimited tax bond ,
Undermargined account ,
Uniform Securities Act ,
Unified Tax Credit ,
Unit of trade ,
Unit of trading ,
Victim Impact Statement ,
Vertical merger ,
Value Added Tax ,
Vertical line charting ,
With interest ,
Williams Act ,
Wrap account ,
Waiver of premium ,
W-2 Form ,
W formation ,
X or XD ,
Yellow Sheets ,
Y shares