In the language of finance, a legally or operationally independent entity, such as a separate accounting entity, also called a vehicle, in which pooled assets are managed. – See Entity, Investment Assets, Investment Accounting and Valuation Regulation, Undertakings for Collective Investment in Transferable Securities.
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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: info@ekrah.com
https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk
https://www.jung-stilling-gesellschaft.de/merk/
https://www.gerhardmerk.de/