term:

Pool

pool n

1 : an aggregation of the interests, obligations, or undertakings of several parties working together [an insurance ]
2 : a group of people available for some purpose see also jury pool
vt : to combine (as assets or votes) in a common form or effort
;esp
: to combine (interests) so as not to have a merger of companies considered a purchase for accounting purposes

Source: Merriam-Webster's Dictionary of Law ©1996. Merriam-Webster, Incorporated. Published under license with Merriam-Webster, Incorporated.