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This tutorial introduces the cash pooling process, a financial management strategy that helps companies maximize cash positions and optimize surplus funds. The lesson covers the meaning and necessity of cash pooling, along with various techniques, including physical cash pooling, zero balancing, notional cash pooling, and cross-border cash pooling. The objectives are to understand these concepts and their implications for managing the cash positions of all subsidiaries within a group. The video is presented by WWE Techno, a unique institute focused on integrating people, processes, and technology in learning.