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Deloitte’s Roadmap: Consolidation — Identifying a Controlling Financial Interest Chapter 2 — Glossary of Selected Terms
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Chapter 2 — Glossary of Selected Terms2.1 Controlling Financial Interest2.2 Decision Maker2.3 Expected Losses, Expected Residual Returns, and Expected Variability2.4 Kick-Out Rights2.5 Legal Entity2.6 Participating Rights2.7 Protective Rights2.8 Primary Beneficiary2.9 Private Company2.10 Public Business Entity2.11 Related Parties, De Facto Agents, and Common Control2.12 Reporting Entity2.13 Subordinated Financial Support2.14 Variable Interests2.15 Variable Interest Entity2.16 Voting Interest Entity2.17 Collateralized Financing Entity
Chapter 2 — Glossary of Selected Terms2.1 Controlling Financial Interest2.2 Decision Maker2.3 Expected Losses, Expected Residual Returns, and Expected Variability2.4 Kick-Out Rights2.5 Legal Entity2.6 Participating Rights2.7 Protective Rights2.8 Primary Beneficiary2.9 Private Company2.10 Public Business Entity2.11 Related Parties, De Facto Agents, and Common Control2.12 Reporting Entity2.13 Subordinated Financial Support2.14 Variable Interests2.15 Variable Interest Entity2.16 Voting Interest Entity2.17 Collateralized Financing Entity