poolingnoun [ U or C ]
uk/ˈpuːlɪŋ/usthe act of sharing or combining two or more things:
the pooling of resources
pooling of interests
ACCOUNTING a method of accounting used when two companies merge (= join together), in which their assets, debts, etc. are combined:
Under the pooling of interests method, a business combination is regarded as the uniting of the ownership interests of two companies, not as the acquisition of one company by another.