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mode of variable interest entities
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mode of variable interest entities
Encyclopedia
法学
证券跨境直接发行
释
mode of variable interest entities
控制协议模式
在境外设立的拟上市公司不直接收购中国内地经营实体的股份或资产,而是在中国内地投资设立外商独资企业,由该企业与中国内地经营实体达成一系列协议从而在境外上市的运作模式。又称可变利益实体模式。与股权控制模式相对。
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