This posting will explain the use of variable interest entities (VIEs) by U.S. listed Chinese companies.

这篇博文的主要目的是解释在美上市的中国公司所使用的可变权益实体（VIE）结构。

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The Chinese general public knew little about the term VIE ( variable interest entities) before the transfer of ownership of the online payments platform Alipay.

在支付宝股权转移之前，中国普通大众对于可变利益实体（VIE）这个词是完全陌生的。

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Goldman has large, illiquid off-balance-sheet exposures, too, known as Variable Interest Entities.

高盛也有大量的资产负债表外非流动风险——可变利益实体。

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The Fed also allows the big banks to use the devices that Enron used to keep its skullduggery from the public view Special Purpose Vehicles (SPVs) with a new label, Variable Interest Entities (VIEs).

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