ONTOLOGY EXPLORER
variable interest entity
<https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LegalPersons/VariableInterestEntity>
プロパティと値
| プロパティ | 値 |
|---|---|
| type | Class |
| label | "variable interest entity"@en |
| subClassOf | LegalEntity |
| definition | "legal entity whose shareholders are entitled to a percentage of a named company's profits via a private contract"@en |
| abbreviation | "VIE"@en |
| explanatoryNote | "Variable interest entity (VIE) is a term used by the Financial Accounting Standards Board (FASB) to refer to a legal entity with certain characteristics such that a public company with a financial interest in the entity is subject to certain financial reporting requirements. Examples include certain Chinese companies, such as Alibaba, that leverage VIEs to gain access to foreign capital that would otherwise not be available due to Chinese government regulations."@en |
| synonym | "shell company"@en |