FIN 46 Entity means any Person, the financial condition and results of which, solely due to Accounting Standards Codification 810 or any other Accounting Standards Codification or Financial Accounting Standard having a similar result or effect (as amended, restated, supplemented, replaced or otherwise modified from time to time), such Person is required to consolidate in its financial statements. For purposes of this definition, “controlled” means the possession, directly or indirectly, of the power to direct or cause the direction of the management or policies of a person, whether through the ability to exercise voting power, by contract or otherwise.
FIN 46 Entity means any Person the financial condition and results of which, solely due to Accounting Standards Codification 810 or any other Accounting Standards Codification or Financial Accounting Standard having a similar result or effect (as amended, restated, supplemented, replaced or otherwise modified from time to time), the Company is required to consolidate in its financial statements.
FIN 46 Entity means any Person the financial condition and results of which, solely due to Financial Accounting Standards Board Interpretation No. 46, Consolidation of Variable Interest Entities (Revised December 2003) the Company is required to consolidate in its financial statements.
More Definitions of FIN 46 Entity
FIN 46 Entity means any franchisee of any Borrower, any franchisee of any Subsidiary, and any other Person, in each case if such franchisee or other Person is required to be consolidated by the Parent Borrower in accordance with FIN-46 accounting principles under GAAP, but would not otherwise be consolidated by the Parent Borrower in accordance with GAAP.
FIN 46 Entity means any Person the financial condition and results of which, solely due to Financial Accounting Standards Board Interpretation No. 46, Consolidation of Variable Interest Entities (Revised December 2003, and as otherwise amended, restated, supplemented, replaced or otherwise modified from time to time, including by FASB Statement of Financial Accounting Standards No. 167 (June 2009)) the Borrower is required to consolidate in its financial statements.
FIN 46 Entity means any entity that is required to be consolidated with the Company for financial reporting purposes pursuant to FIN 46(R).
FIN 46 Entity means any Person, that is not otherwise a Subsidiary of the Borrower, whose assets or liabilities are required to be consolidated with Borrower under FIN 46(R)- “Consolidation of Variable Interest Entities” published by the Financial Accounting Standards Board.
FIN 46 Entity means any Person the financial condition and results of which, solely due to Financial Accounting Standards Board Interpretation No. 46,
FIN 46 Entity means any Person which, solely due to Financial Accounting Standards Board Interpretation No. 46, Consolidation of Variable Interest Entities (Revised December 2003) requires the Company to consolidate in its financial statements the financial condition and results of such Person.
FIN 46 Entity appearing in Section 1.01 of the Loan Agreement is hereby amended and restated in its entirety as follows: