...S 167要求报告企业进行分析以确定它的可变利益或利益是否给于其在VIE中的“控制性财务利益”(Controlling financial interest),以识别一个VIE的“首要受益人”(Primary beneficiary),控制性财务利益具有以下两个特征:①主导对VIE的经济表现产生最重大影...
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After reviewing the relevant literature, controlling shareholders' interest transfer behaviors have been analyzed based on financial theory and case studies.
文章在回顾国内外相关文献的基础上,从理论和案例分析系统剖析了我国上市公司控股股东利益输送行为。
Foreign Financial Holding company "shall mean a company established under foreign law which has a Controlling Interest in a Bank, Insurance company or Securities House."
六外国金融控股公司:指依外国法律组织登记,并对一银行、保险公司或证券商有控制性持股之公司。
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