Cash pooling

Roles that need it

• Corporate Treasury Analyst
• Treasury Analyst
• Treasury Operations Analyst
• Cash Management Product Manager
• Treasury Advisory Associate

Skills it belongs to

• Treasury and cash flow management
• Cash management and transaction banking products
• Working capital management

Related concepts

• Notional poolingNotional pooling is a form of cash pooling in which the bank calculates interest on the combined balances of several group accounts without moving money between them, so surpluses offset deficits for interest only. It usually needs cross-guarantees, is restricted in some countries, and bank capital and accounting offsetting rules limit how banks can offer it.
• In-house bankAn in-house bank is a group treasury entity that acts as a bank for the group's subsidiaries: it keeps internal accounts for them, nets and settles intercompany flows, lends and borrows internally and makes external payments on their behalf. It concentrates liquidity and foreign exchange risk and reduces the number of external bank accounts.
• Intercompany nettingIntercompany netting is the periodic offsetting of payables and receivables between companies of the same group, so that each pays or receives only its net balance, often through a central netting centre. Multilateral netting reduces the number and value of payments, foreign exchange deals and bank fees.
• Treasury management system (TMS)A treasury management system (TMS) is software that a corporate or bank treasury uses to see cash positions, forecast cash, manage bank accounts, payments, debt, investments and foreign exchange deals, and report risks. It connects to banks through Swift, EBICS or APIs and to the group's ERP, importing statements such as camt.053.

Sources

• OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022, OECD (external site) accessed 31 Oct 2026
• IAS 7 Statement of Cash Flows, IFRS Foundation (external site) accessed 31 Oct 2026

Updated 31 Oct 2026.