This definition appears very rarely
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See other meanings of VIE
We have 37 other definitions for VIE
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Samples in periodicals archive:
Accounts payable (including accounts payable of the consolidated variable interest entity without recourse to China Techfaith Wireless Communication Technology Limited, $nil, $nil and $nil as of September 30, 2014, June 30, 2014 and December 31, 2013, respectively)
Hong Kong: United States shareholders face 'major risks' from investing in Chinese Internet companies such as Alibaba that use a variable interest entity (VIE), according to a US congressional commission report.
The company intends to utilize the Term Loan B proceeds to refinance all of the funded debt of the company and its subsidiaries other than the debt of Charleston Place in South Carolina, a consolidated variable interest entity with separate non-recourse financing.
46(R) specify the conditions for consolidation by the primary beneficiary of a variable interest entity (VIE) (2) as well as the measurements to be used in consolidation.
Certain of the interpretation's disclosure requirements affect all financial statements issued after January 31 regardless of when the variable interest entity was established.
It also amends Interpretation 46(R) to require public enterprises, including sponsors that have a variable interest in a variable interest entity, to provide additional disclosures about their involvement with variable interest entities.
Accounts payable (including accounts payable of the consolidated variable interest entity without recourse to China Techfaith Wireless Communication Technology Limited, $nil, $nil and $nil as of June 30, 2014, March 31, 2014 and December 31, 2013, respectively)
Under the Board's revised risk-based capital rule, a bank that qualifies as a primary beneficiary and must consolidate an ABCP program that is defined as a variable interest entity under generally accepted accounting principles (See FIN 46-R) may exclude the consolidated ABCP program's assets from risk-weighted assets provided that the bank is the sponsor of the ABCP program.