Having certain financial arrangements with another entity that result in control is having effective legal control.
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Q35: A foreign subsidiary is not consolidated because
Q36: An 80% owned subsidiary is not consolidated
Q37: An 80% owned subsidiary is not consolidated
Q38: An 80% owned subsidiary is not consolidated
Q39: The equity method can be used in
Q41: Effective control encompasses legal control.
Q42: All VIEs, by definition, have a primary
Q43: An SPE can be a VIE.
Q44: All VIEs must be SPEs as well.
Q45: The variable interest holder having the highest
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