Examlex
Sonja used to work out five days a week when she was in her late teens.In her twenties,she worked out three days a week.Now she is in her forties,and she only seems to work out when she has the time.Sonja's pattern of behavior illustrates the idea that
Variable Interest Entities (VIEs)
Entities in which the investor holds a controlling interest that is not based on a majority of voting rights, requiring a special consolidation treatment under financial accounting standards.
Low-Cost Financing
Financing obtained at a lower interest rate than the market rate, often through government subsidies or special programs.
Adjusted Subsidiary Value
An evaluation metric that adjusts the value of a subsidiary’s assets and liabilities to their fair market value.
Investment Account
An account held at a financial institution into which individuals deposit funds for the purpose of buying securities and other investment assets.
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