Pool of accounts in detail

Pooling as you know making a bunch of things. Eg., if bank pools all 3 years loans and if 90% of it is bad debts, then they may write off the whole pool.

Next, immature professionals can use it and put all instruments into a pool to ease accounting. Revaluation of these pooled assets is difficult. I don’t know sebi motives. I’ll check out later this on.

It’s about mutual funds it seems and only for transactions. Hard to tell because one has to know the transaction process.