When you buy a mutual fund, you are pooling your money with a number of other investors, which enables you (as part of a group) to pay a professional manager to select specific securities for you.
The fourth part analyses the tax policy for other patterns of enterprise merger, putting the stress on Pooling of interests method.
第四部分分析其他形式企业合并的税收政策，其中对权益结合法做了重点论述。
3
As part of this support WebSphere Message Broker manages the connections, thread affinity, connection pooling, and life cycle of connections with resource managers.