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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.



Related Terms: 7

Account

,

Accounting

,

Balance

,

Low

,

Merger

,

Owe

,

Tax


Other Related Pages:

Category: Mergers_and_Acquisitions


Starting With: P


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


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