可變權益實體
可變權益實體（英：Variable Interest Entity，VIE）是美國財務會計標準委員會（FASB）
註：FASB在發佈第167條解釋時，
判定標準[編輯]
根據FASB ASC 810-10，即原第46號修訂案（修改版），
- 風險權益不足以支撐該實體的活動（如：該實體的資本化不充分、
股東權益的所有人並無實質投票權，等等）；或 - 風險權益的持有人作為一個整體，不足以控制該實體；或
- 該實體的經濟行為與投票利益不一致（即「反濫用規則」）。
- 本頁面最後修訂於2014年3月19日 (星期三) 20:43。
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Variable interest entity
From Wikipedia, the free encyclopedia
Variable interest entity (VIE) is a term used by the United States Financial Accounting Standards Board (FASB) in FIN 46to refer to an entity (the investee) in which the investor holds a controlling interest that is not based on the majority of voting rights. It is closely related to the concept of a special purpose entity. The importance of identifying a VIE is that a company needs to consolidate such entities if it is the primary beneficiary of the VIE.
Note: The guidance in FIN 46 and FIN 46R was subsequently revised when FASB issued Statement 167.[1]
Criteria[edit]
A VIE is an entity meeting one of the following three criteria as elaborated in FASB ASC 810-10 [formerly FIN 46 (Revised)]:
- The equity-at-risk is not sufficient to support the entity's activities (e.g.: the entity is thinly capitalized, the group of equityholders possess no substantive voting rights, etc.)
- As a group, the equity-at-risk holders cannot control the entity
- The econDCSomics do not coincide with the voting interests (commonly known as the "anti-abuse rule")
- This page was last modified on 23 September 2014 at 19:41.
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東方日報 (2013年10月15日 (二))
何謂VIE架構？
VIE（Variable Interest Entities；可變利益實體），內地稱為「協議控制」，
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Further Reading:
在中國通過VIE結構進行外商投資將遇到挑戰 (2011年11月)
Variable Interest Entity (VIE) Structure for Foreign Investment in the PRC May Face Challenges
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