An enterprise that holds a variable interest in a VIE is required to condolidate the assets, liabilities, revenues, expenses and noncontrolling interest of that enitiry if:
A) The VIE has issued no voting stocks
B) The variable interest held by the enterprise incolves a lease.
C) The enterprise has a controlling financial interest in the VIE
D) Other equity interests in the VIE have the obiligation to obsorb the expected losses of the VIE.