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| As outlined in FIN 46(R), the primary beneficiary of a VIE is that entity which meets which of the following conditions? A. Has exposure to the majority of the loss risks or receives the majority of the residual benefits of the VIE. B. Holds the majority voting control of the VIE and shares management with the VIE. C. Holds the majority voting control of the VIE and has separate management from the VIE. |