PROBLEM TO BE SOLVED: To provide a pooling system and pooling method capable of flexibly performing pooling processing corresponding to situations of a company that participates in pooling.;SOLUTION: Customer information registration means has an account group registration part in which accounts of companies that participate in pooling registered in an account registration part are collected to a plurality of account groups to be registered. A plurality of account groups are hierarchized and registered in the account group registration part by setting a child account of one account group in a master account of another account group. A pooling engine can set a different pooling rule in each account group because fund aggregation and fund distribution are instructed in each account group on the basis of information registered in the customer information registration means.;SELECTED DRAWING: Figure 1;COPYRIGHT: (C)2016,JPO&INPIT
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