11.   Prosecutors say the shares were issued to a company owned or controlled by the two men that falsely claimed to be a foreign entity.

12.   Samurai bonds are yen-denominated bonds sold in Japan by a foreign entity.

13.   The foreign entity is for tax reasons, Ivy says.

14.   The merger would be the largest of an American company with a foreign entity.

15.   The new form of LILO also involves circular cash flows and taxpayer partnerships with foreign entities, including municipalities, Harris said.

16.   Until now, a president could block assets of foreign entities if a finding was made that they threatened the Middle East peace process.

17.   A Yankee bond is a dollar-denominated bond issued in the United States by foreign entities.

18.   As for Binariang, another foreign entity may come in to take up the portion not owned by US West.

19.   Before passage last year of new laws, the foreign entity could have done the same thing with each of the other assets.

20.   Creditors include both domestic Chinese investors and foreign entities such as the World Bank and the Asian Development Bank.