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variable interest
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Vertaling van "variable interest" in Chinees
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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.
严格意义上讲，这些案例中的可变利益实体都由中方拥有，但境外投资者拥有的企业却通过一系列协议拥有实质上的控制权，这些协议可能涉及股权质押、利润分配、购买选项，以及服务或咨询协议。
The company conducts business through complex investment vehicles known as variable interest entities, which allow it to accept money from foreign investors through offshore entities. The practice is common in China, Alibaba said, but the government "may not agree that these arrangements comply" with "licensing, registration or other regulatory requirements, with existing policies or with requirements or policies that may be adopted in the future."
公司是通过一种称为可变利益实体的复杂投资工具进行业务经营的，因此可以通过离岸实体接受外国投资人的钱。阿里巴巴说这种做法在中国很平常，但是"根据已有政策，或者将来可能实施的规定或政策，"政府"可能会认为这些安排不符合许可证、执照或其他监管的要求。"
Since 2010, Shanghai's arbitration board has invalidated two variable interest entities that had been used by foreign companies to control onshore businesses. In one case involving an online gambling firm, the panel applied China's contract law to reach the same conclusion as the supreme court in the Chinachem case - saying that the variable-interest entities were "concealing illegal intentions with a lawful form."
自2010年以来，上海国际经济贸易仲裁委员会已经认定两家被外国公司用来控制境内企业的可变利益实体无效。其中一起涉及一家在线赌博公司的案件中，仲裁委依据中国的合同法，做出了同最高法院对华懋案的判决一致的裁定，称可变利益实体以"合法形式掩盖非法目的"。
We do not consolidate the commercial mortgage loan securitizations included in the disclosure because we either do not have power or do not have a variable interest that could potentially be significant to the VIE.
我们没有合并本披露中包括的商业抵押贷款证券化，因为我们没有控制权，或没有潜在对 VIE 重要的可变利益。
Perhaps the most important is the creation of a complex investment vehicle called a "variable interest entity" (VIE).
可能最重要做法是创造一个叫做"可变利益实体（VIE）"的复杂的投资工具。
To determine whether or not a variable interest we hold could potentially be significant to the VIE, we consider both qualitative and quantitative factors regarding the nature, size and form of our involvement with the VIE.
要确定我们持有的可变利益是否对 VIE 有潜在重要性，我们同时考虑参与 VIE 的性质、规模和性质有关的定性和定量因素。
The situation is complicated because Ambow's operating business - like many Chinese companies listed in the United States - is based in China but controlled by the offshore-registered listed company through a series of complex holding structures called variable interest entities, or V.I.E.'s.
就像很多在美国上市的中国公司一样，安博在中国经营业务，但由在境外注册的上市公司通过一系列复杂的控股结构（称为"可变利益实体"）进行控制，这让情况变得更加错综复杂。
The ministry, which enforces China's antimonopoly legislation, said Wal-Mart could lift its shareholding in the online retailer to a controlling stake. But it expressly forbid the American company from using a variable interest entity to operate an Internet trading platform that Yihaodian had hosted for other online retailers and consumers.
执行中国反垄断法律的中国商务部称，沃尔玛可以将在这家网络零售商的持股扩大到控股份额。1号店为其他在线零售商和消费者提供了这样一个交易平台，但商务部明确禁止沃尔玛利用可变利益实体经营这一平台。
The internet is the most dynamic part of China's budding private sector, though it remains solidly under the control of the state. Foreigners hold large shareholdings in Alibaba, Tencent and Baidu and dozens of other internet companies. But these stakes are largely theoretical at best and owned via "variable interest entities", or VIEs, which guarantee a payment stream from, but not ownership of, the licence-holding vehicles in China. These VIE's are technically illegal, though Chinese courts turn a blind eye to the practice, and owners know their large holding only exists thanks to the tacit consent of the state.
互联网是中国崭露头角的私营部门中最活跃的部分，尽管其依然处于国家的严密控制之下。外国投资者持有阿里巴巴、腾讯、百度及其他数十家互联网企业的大量股份。但大体上，这些股份充其量不过是理论上的，是通过"可变利益实体"（variable interest entities， VIE）持有的，这保证持股人从持有许可证的中国企业那里得到支付流，但并不保证对企业的所有权。这些VIE理论上是违法的，但中国的法院对这种做法睁一只眼闭一只眼，而持股人也知道，他们持有的大量股份全都仰赖政府的默许。
Sectors the Chinese government considers sensitive, like finance, media, technology, the Internet and education, have long been largely off-limits to foreign investment. To get around that, some of the biggest companies in the country founded by Chinese people, including the Internet giants Baidu, Alibaba, Tencent and Sina, create variable interest entities, or V.I.E.'s, that give overseas investors de facto control over companies technically owned by their Chinese partners, as Neil reported. V.I.E.'s account for differing proportions of these companies' income and assets, ranging from several percent to as much as 100 percent.
在中国政府视为敏感的领域，如金融、媒体、技术、互联网和教育等行业，长期以来外国投资很大程度上都无法进入。为了规避这一政策，正如高夫报道的，中国人在中国建立的一些大型企业，包括互联网巨头百度、阿里巴巴、腾讯和新浪，会建立"可变利益实体"，从而让境外投资者对这些在技术层面上是由中国合作伙伴拥有的公司，具有事实上的控制权。可变利益实体在这些公司的收入和资产中所占的比例，从百分之几到100%不等。
Addressing complicated U.S. GAAP issues (such as revenue recognition, cost accounting, variable interest entities, tax accounting, etc.) including drafting memos in accordance with current U.S. accounting standards.
处理复杂的 U.S. GAAP 问题（例如收入的确认，成本会计，可变利益实体，以及税务会计等），包括起草根据现行美国财务标准下的备注等。
A VIE is consolidated by its primary beneficiary, the party that has both the power to direct the activities that most significantly impact the VIE and a variable interest that could potentially be significant to the VIE.
VIE 得到首要受益人的合并，此受益人有权管理大多数明显影响 VIE 的活动，以及可能对 VIE 有潜在重要性的可变利益。
Foreigners were first able to own Chinese tech upstarts through something called a variable interest entity (VIE), first created for Internet portal Sina's IPO in New York in 2000.
外国人最早能持有这些中国科技新贵的股票是通过可变利益实体（VIE），这种架构是2000年中国互联网门户网站新浪在纽约上市时创造出来的。
Synoniemen voor variable interest in het Engels
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