Variable Interest Entities definition

Variable Interest Entities means those Persons who (a) are neither Guarantors or Subsidiaries of the Parent and (b) who are consolidated with the Parent in the financial statements of the Parent solely by reason of the application of Topic 810.

Variable Interest Entities means, with respect to any Person, any corporation, association or other entity which is or is required to be consolidated with such Person under Accounting Standards Codification subtopic 810-10, Consolidation: Overall (including any changes, amendments or supplements thereto) or, if such person prepares its financial statements in accordance with accounting principles other than the accounting principles generally accepted in the United States of America, the equivalent of Accounting Standards Codification subtopic 810-10, Consolidation: Overall under such accounting principles.

Variable Interest Entities means Beijing SouFun Internet Information Service Co., Ltd., Beijing Jia Tian Xia Advertising Co., Ltd., Beijing SouFun Science and Technology Development Co., Ltd., Beijing China Index Information Co., Ltd., Shanghai Jia Biao Tang Advertising Co., Ltd., Shanghai SouFun Advertising Co., Ltd., Beijing Century Jia Tian Xia Technology Development Co., Ltd., Tianjin Jia Tian Xia Advertising Co., Ltd., Shanghai China Index Consultancy Co., Ltd., Beijing Litianrongze Science and Technology Development Co., Ltd., Tianjin Xinrui Jia Tian Xia Advertising Co., Ltd. and any future variable interest entities which the Company consolidates in its financial statements.

Examples of Variable Interest Entities in a sentence

• In January 2003, the FASB issued Financial Interpretation Number 46, Consolidation of Variable Interest Entities ("FIN 46"), which the Company adopted on July 1, 2003.

• Certain financial ratios, as described below, are calculated excluding the effects of unrealized gains and losses on investments, other non-trading financial instruments, AOCI, and impacts from consolidated Variable Interest Entities (VIEs).

• Variable Interest Entities The accounting guidance for “Variable Interest Entities” is a consolidation model that considers if a company has a controlling financial interest in a VIE.

• If Buyer or one of its Affiliates determines that, under the Financial Accounting Standards Board’s revised Interpretation No. 46, Consolidation of Variable Interest Entities (“FIN 46”), it may hold a variable interest in Seller, but it lacks the information necessary to make a definitive conclusion, Seller hereby agrees to provide sufficient financial and ownership information so that Buyer or its Affiliate may confirm whether a variable interest does exist under FIN 46.

• For the avoidance of doubt, Subsidiaries that are Variable Interest Entities are included in the consolidated financial statements of the Borrower and its Subsidiaries and are included in the determination of any amount for the Borrower and its Subsidiaries on a consolidated basis or any similar reference.

More Definitions of Variable Interest Entities

Variable Interest Entities or “VIEs” means Beijing Xueersi Network Technology Co., Ltd. and Beijing Xueersi Education Technology Co., Ltd., which are domestic PRC companies in which the Company does not have equity interests but whose financial results have been consolidated into the Company’s consolidated financial statements in accordance with U.S. GAAP.

Variable Interest Entities or “VIEs” means Shenzhen Meten International Education Co., Ltd. and Shenzhen Likeshuo Education Co., Ltd., which are PRC companies in which Meten does not have equity interests but whose financial results have been consolidated by Meten in accordance with

Variable Interest Entities means Shanghai Qiyu Information Technology Co., Ltd., Fuzhou 360 Online Microcredit Co., Ltd., Fuzhou 360 Financing Guarantee Co., Ltd and Shanghai 360 Financing Guarantee Co., Ltd. Capitalized terms used herein and not otherwise defined herein shall have the same meanings described in the Registration Statement.Based upon and subject to the foregoing and the disclosures contained in the Registration Statement and the qualifications set out below, we are of the opinion that:

Variable Interest Entities means Noah Investment and its subsidiaries.

Variable Interest Entities means Youxin Internet (Beijing) Information Technology Co., Ltd., Youxin Yishouche (Beijing) Information Technology Co., Ltd., and Beijing Fengshun Lubao Vehicle Auction Co., Ltd.

Variable Interest Entities means Beijing Zhong Zhi Hong Yuan Data Information Technology Co., Ltd. (北京中指宏远数据信息技术有限公司), a company incorporated under the Laws of the PRC and any future variable interest entities which the Company consolidates in its financial statements.

Variable Interest Entities means Beijing Kuke Music Co., Ltd. (北京库客音乐股份有限公司) and Beijing Music Festival Co., Ltd. (北京国际音乐节文化传播有限公司) Capitalized terms used herein and not otherwise defined herein shall have the same meanings described in the Registration Statement.Based upon and subject to the foregoing and the disclosures contained in the Registration Statement and the qualifications set out below, we are of the opinion that: