Effectively the VIE structure means that equity holders have a somewhat indirect financial interest in the revenue and earnings stream and do not actually have a claim on the assets of the company in question.

FORBES: Looking at Chinese VIE's

Today, with interest rates at multi decade lows, higher equity exposure may be the appropriate structure.

FORBES: The Early Retirement Income Challenge: Longevity

They should vary the capital structure as their businesses change and markets prefer debt or equity, or a interest rates fluctuate.

FORBES: Dow Jones Interactive