Sentence examples for interest entities from inspiring English sources

Goldman has large, illiquid off-balance-sheet exposures, too, known as Variable Interest Entities.

FASB Interpretation No. 46 (FIN 46), as revised, addresses consolidation of variable interest entities.

This paper presents a conceptual approach that explains the rationale for consolidation of variable interest entities.

Since 2010, Shanghai's arbitration board has invalidated two variable interest entities that had been used by foreign companies to control onshore businesses.

While variable interest entities in such cases are technically owned by the Chinese, foreign-owned corporations maintain de facto control through a series of contracts that can involve equity pledges, profit assignments, purchase options and service or consulting agreements.

In the early 2000s, Alibaba structured its investment arrangements via what are known as "variable interest entities". V.I.E.s are intermediary structures in which foreign firms can invest to acquire contractual rights over revenues generated by Alibaba.

Using a complex investment vehicle known as the variable interest entity — or V.I.E.

Mergers & Acquisitions RISKS TO INVESTORS IN CHINA "Using a complex investment vehicle known as the variable interest entity — or V.I.E.

Perhaps the most important is the creation of a complex investment vehicle called a "variable interest entity" (VIE).

The variable interest entity structure may be the root of the problem when foreign investors own shares in Chinese companies, but it is only part of it.

Variable interest entity arrangements are a popular way for foreign investors to circumvent China's restrictions on foreign ownership in certain sectors.