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Welcome to Techno Funk Functional Capsules. This lesson introduces the cash pooling process, which is a financial management strategy that helps companies maximize their cash positions and optimize surplus funds. The video is provided by WWE Techno Song and aims to develop process expertise in business management. Learning objectives include understanding the meaning and necessity of cash pooling, as well as techniques such as physical cash pools, zero balancing, notional cash pools, cross-border cash pooling, and considerations for effective cash pooling. Overall, cash pooling allows companies to efficiently manage their current credit and debit positions across all subsidiaries.