Definicja Account Pooling
Netting of payables and receivables that, for contractual or legal reasons, are to be grouped into one entity. The balances of the contracts of the pooling group are netted off on a defined (main) account. This means that the subaccounts that are to be netted are only important in terms of the purpose of the main account. This type of netting (pooling of account balances) is not to be confused with mitigation (by means of collateral, guarantees and credit derivatives) and other types of netting.
Słownik i definicje SAPa na A.