variable interest - traduction vers allemand
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variable interest - traduction vers allemand

SPECIAL-PURPOSE LEGAL ENTITY AND INVESTMENT VEHICLE
Variable Interest Entity; Variable-interest entity; VIE structure

variable interest      
veränderliche Zinsen (wechselnde Zinsen, schwankende)
variable rate         
NON-FIXED INTEREST RATE OVER THE TERM OF A DEBT
Variable-rate interest; Variable rate; Floating rate loan; Floating-rate interest; Variable savings rates; Adjustable rate loan; Adjustable interest rate; Adjustable rate; Variable rate loan; Variable-rate loan
veränderliche Raten (das sich entsprechend des Geldwertes ändert)
floating interest rate         
NON-FIXED INTEREST RATE OVER THE TERM OF A DEBT
Variable-rate interest; Variable rate; Floating rate loan; Floating-rate interest; Variable savings rates; Adjustable rate loan; Adjustable interest rate; Adjustable rate; Variable rate loan; Variable-rate loan
fließender Zinssatz, variabler Zinssatz (veränderlicher Zins nach Marktsituation)

Définition

environment variable
<programming, operating system> A variable that is bound in the current environment. When evaluating an expression in some environment, the evaluation of a variable consists of looking up its name in the environment and substituting its value. Most programming languages have some concept of an environment but in Unix shell scripts it has a specific meaning slightly different from other contexts. In shell scripts, environment variables are one kind of shell variable. They differ from local variables and command line arguments in that they are inheritted by a child process. Examples are the PATH variable that tells the shell the file system paths to search to find command executables and the TZ variable which contains the local time zone. The variable called "SHELL" specifies the type of shell being used. These variables are used by commands or shell scripts to discover things about the environment they are operating in. Environment variables can be changed or created by the user or a program. To see a list of environment variables type "setenv" at the csh or tcsh prompt or "set" at the sh, bash, jsh or ksh prompt. In other programming languages, e.g. functional programming languages, the environment is extended with new bindings when a function's parameters are bound to its {actual arguments} or when new variables are declared. In a block-structured procedural language, the environment usually consists of a linked list of activation records. (1999-01-26)

Wikipédia

Variable interest entity

A variable interest entity (VIE) is a legal structure defined by the Financial Accounting Standards Board (FASB) for situations where control over a legal entity may be demonstrated through means other than voting rights. A public company with a financial interest in such entities may be subject to certain financial reporting requirements.

VIEs gained notoriety in the early 2000s due to their role in the Enron scandal, where the company used special-purpose entities to hide mounting losses from investors. VIEs have also been employed by Chinese companies, such as Alibaba, to circumvent Chinese government regulations that restrict foreign ownership of certain assets and industries, thus gaining access to foreign capital.

VIEs have faced criticism for their lack of transparency and limited rights provided to foreign investors, with some experts calling for the banning of future listings and delisting of existing Chinese companies using VIEs.

Exemples du corpus de texte pour variable interest
1. You are currently paying your lender‘s standard variable interest rate.
2. Harel Pi and Apex are launching mutual funds that focus on variable–interest Gilon bonds.
3. ADRs are bonds that pay high variable interest that is updated periodically, via auctions.
4. Specter wants to give bankruptcy judges the authority to roll back rates on variable–interest loans, but he is proposing a more limited plan than Durbin‘s.
5. Rebecca Reynolds, 23, who graduated from Northern Illinois University in May, said the variable interest on her $15,000 debt has already hit 8.7 percent.