Issue detail | Issue | 25.b. Holding companies, special purpose entities, trusts |
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| Issue description and recommendation | As part of the innovation in financial markets and asset management over the last decade, several forms of separate entities have come into existence that only hold assets or liabilities but do not engage in production. Such entities are separate new or existing legal structures assigned for specific purposes such as specialized portfolio management of assets and debts, restructuring agencies, special purpose entities, shell companies, limited liability partnerships or trusts. Should these entities be treated as ancillary and merged with their related enterprises, or should they be treated as separate units? If they are separate units, to which sector should they be allocated? | | Click icon to see the provisional recommendation for this issue | | Click icon to see background information for this issue (AEG papers, meetings, comments, etc.) | (For the links above use your browser's back button to return to this page) |
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