11 Results for Tag: entities

Office Of Foreign Asset Control (OFAC)

Office Of Foreign Asset Control (OFAC) What is 'Office Of Foreign Asset Control - OFAC' A department of the U.S. Treasury that enforces economic and trade sanctions against countries and g

Quasi-Public Corporation

Quasi-Public Corporation What is a 'Quasi-Public Corporation' A type of corporation in the private sector that is backed by a branch of government that has a public mandate to provide a gi

Qualified Institutional Buyer (QIB)

Qualified Institutional Buyer (QIB) What is a 'Qualified Institutional Buyer - QIB' A qualified institutional buyer (QIB) is a corporation that is deemed to be an accredited investor as de

Variable Interest Entity (VIE)

Variable Interest Entity (VIE) What is a 'Variable Interest Entity - VIE' A variable interest entity (VIE), as reported by the U.S. Financial Accounting Standards Board (FASB), is an entit

Variation Margin

Variation Margin What is 'Variation Margin' The variation margin is a variable margin payment made by clearing members to their respective clearing houses based on adverse price movements

General Partnership

DefinitionIn most countries, a general partnership is an association of persons or an unincorporated company with the following major features... General Partnership What is a 'General Part

Tax Credit

DefinitionA tax credit is a tax incentive which allows certain taxpayers to subtract the amount of the credit they have accrued from the total they owe the state. It may also be a credit gra

Under Reporting

DefinitionUnder-reporting usually refers to some issue, incident, statistic, etc., that individuals, responsible agencies, or news media have not reported, or have reported as less than the

Unconsolidated Subsidiary

Unconsolidated Subsidiary What is an 'Unconsolidated Subsidiary' An unconsolidated subsidiary is a company that is owned by a parent company, but whose individual financial statements are

Off Balance Sheet (OBS)

Off Balance Sheet (OBS) What is an 'Off Balance Sheet - OBS' Off balance sheet (OBS) items refer to assets or liabilities that do not appear on a company's balance sheet but that are nonet
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