This standard relates to consolidation of certain variable interest entities.

The effective tax rate for the quarter was 38.0%, up from the full year rate due primarily to the effect of the variable interest entity.

The partnership falls under the classification of a variable interest entity for which the corporation is the primary beneficiary.

Another potential source of trouble is Goldman's variable interest entities, vehicles that keep assets off the books by issuing short-term debt.

In the earlier part of this decade, banks set up a number of financing arrangements called special investment vehicles or variable interest entities.

This release contains certain "forward-looking statements" relating to the business of the Company, its subsidiaries and 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.

The coking revenue, profit, or loss will be consolidated in L&L financial statements as a variable interest entity.

Variable interest entities have been used by non-Chinese investors to get financial control of companies in industries that limit foreign ownership, such as telecoms.

Those assets include some $667 billion in mortgage backed securities and $406 billion in so-called variable interest entities.

(1) We are a consolidated variable interest entity and under common control of HFC.

Mortgages and capital lease obligations (including $207,683 and $22,785 of consolidated variable interest entities, respectively)

Assets held for sale/disposal (discontinued operations) (including $0 and $18,311 of consolidated variable interest entities, respectively)

These standards relate to the treatment of variable interest entities (formerly known as special purpose entities), financial guarantees and speculative derivatives.

Variable interest entities are:

Less accumulated depreciation and amortization (including $4,991 and $4,431 of consolidated variable interest entities, respectively)

T&WA is a variable interest entity that is consolidated with Goodyear under generally accepted accounting principles.

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.

For purposes of calculating backlog, we include 100% of estimated revenues attributable to consolidated joint ventures and variable interest entities.

Lawyers have warned that this phrase targets so-called variable interest entities, structures used over the past decade to circumvent foreign ownership restrictions in the internet sector.

The problem with this structure, known as a variable interest entity, is that it may be illegal under Chinese law and has been criticized by Chinese regulators.

The abbreviation VIEs above means Variable Interest Entities.

These arrangements can be classified into the following categories: variable interest entities (VIEs), securitizations, and guarantees and other commitments.

Amounts recorded by our Variable Interest Entities that have been excluded from net income attributable to Cephalon, Inc.

FIN 46 (FASB ruling on consolidation of variable interest entities)