foreign entity
1controled foreign entity — viešojo sektoriaus subjekto kontroliuojamas užsienio subjektas statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Savarankiškas užsienio valstybėje pagal jos teisės aktus registruotas ir (ar) veiklą vykdantis… …
2Entity classification election — For United States income tax purposes, a business entity may elect to be treated either as a corporation or as other than a corporation.[1] This entity classification election is made by filing Internal Revenue Service Form 8832. Absent filing… …
3Foreign Bond — A bond that is issued in a domestic market by a foreign entity, in the domestic market s currency. A foreign bond is most often issued by a foreign firm to raise capital in a domestic market that would be most interested in purchasing the firm s… …
4Foreign currency transaction gains and losses — Gains or losses resulting from the effect of exchange rate changes on transactions denominated in currencies other than the functional currency (for example, a U.S. enterprise may borrow Swiss francs or a French subsidiary may have a receivable …
5Entity–attribute–value model — (EAV) is a data model to describe entities where the number of attributes (properties, parameters) that can be used to describe them is potentially vast, but the number that will actually apply to a given entity is relatively modest. In… …
6Entity-attribute-value model — (EAV), also known as object attribute value model and open schema is a data model that is used in circumstances where the number of attributes (properties, parameters) that can be used to describe a thing (an entity or object ) is potentially… …
7entity — en·ti·ty / en ti tē/ n pl ties: an organization (as a business or governmental unit) that has a legal identity which is separate from those of its members see also alter ego, instrumentality, juridical person …
8Foreign direct investment — (FDI) or foreign investment refers to the net inflows of investment to acquire a lasting management interest (10 percent or more of voting stock) in an enterprise operating in an economy other than that of the investor.[1]. It is the sum of… …
9Foreign Institutional Investor — (FII) is used to denote an investor mostly of the form of an institution or entity, which invests money in the financial markets of a country different from the one where in the institution or entity was originally incorporated. FII investment is …
10foreign qualification — USA The process by which a corporation or other form of business entity registers to do business in a state other than its state of formation. Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010 …
