VIE
Abbreviation with 2 meanings
| Stands for | Vienna International Airport |
|---|---|
| Meanings | 2 |
| Categories | Transportation & Travel, Business & Finance |
VIE has two meanings. It stands for Vienna International Airport (airport code) or Variable interest entity (accounting).
Meanings of VIE at a glance
| # | VIE stands for | Context |
|---|---|---|
| 1 | Vienna International Airport | Transportation & Travel › Airport Code |
| 2 | Variable interest entity | Business & Finance › Accounting |
1. Vienna International Airport
Transportation & Travel · Airport Code Abbreviations
Austria's largest airport and the hub of Austrian Airlines, located in Schwechat about 18 kilometers southeast of Vienna. It has long served as a gateway to Central and Eastern Europe.
Example: The CAT train from VIE to Wien Mitte takes just 16 minutes.
ICAO code LOWW. Also called Wien-Schwechat. Austrian Airlines, part of the Lufthansa Group since 2009, built its network around connections to former Eastern Bloc countries. The City Airport Train (CAT) runs nonstop to the city center.
2. Variable interest entity
Business & Finance · Accounting Abbreviations
US GAAP term for an entity whose equity investors lack sufficient equity at risk or control, so it must be consolidated by the party with power over its key activities and exposure to its losses or returns, called the primary beneficiary. The rules target structures that keep risks off a sponsor's balance sheet.
Example: The utility consolidates the VIE that owns its leased power plant because it directs the plant's operations.
FASB introduced the VIE model in 2003 (FIN 46) after the Enron collapse exposed off-balance-sheet special purpose entities. Chinese companies listed in the US often use VIE structures to give foreign investors economic exposure to businesses in sectors where foreign ownership is restricted.
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