Exact(37)
Mortgage securities have covenants — known as pooling and servicing agreements — that define their terms.
The F.A.S.B., citing in part the fact that international standards do not allow a form of merger accounting known as pooling, has proposed ending that type of accounting.
American Home also held certain stock options that prevented Pfizer or any other suitor of Warner-Lambert from using a favorable accounting method known as pooling.
By using what is known as pooling accounting, he said, "we could avoid basically an $800 million to $900 million write-off of amortization of good will," increasing profit earnings by 40 to 50 cents a share a year.
The technique, known as pooling of interests, is frequently used by large technology companies, which argue that the elimination of this method would hurt their ability to make acquisitions that fuel their growth.
The carmakers take pains to put a positive shine on the new alliances; Daimler characterizes the ventures as "pooling competencies and exploiting synergies" rather than a loss of brand identity.
Similar(23)
Ireland should go through as pool winners; Australia as runners-up.
As pools proliferate, so do the things that go with them.
Police intervened as Pool yelled for his assailant to be arrested.
These structures are also useful as pool houses, playhouses and garden sheds.
And that pool was not loaded nearly as heavily as pools at similar reactors in the United States.
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