Physical allocation of funds among the Holding Company’s accounts aiming at effective management of account balances (Material Pooling). The algorithms and parameters guiding the funds allocation can be tailored in the “Sberbank Corporation” system according to the Client's needs. The consolidation of all or some of the funds onto the main account of the Holding Company and the subsequent financing of the accounts of the Holding’s divisions satisfying the target balance requirements are based on the established algorithms.