What Is Equity Investment at Risk?
• Equity Investments That Do Not Participate Significantly in the Entity’s Profits and Losses. • Equity Interests Issued by the Entity in Exchange for Subordinated Interests in Other VIEs. • Amounts Provided, Directly or Indirectly, by the Entity or Parties Involved with the Entity to the Equity Investor. • Amounts That the Entity or Parties Involved with the Entity Directly Finance for the Equity Investor. • How Is the Sufficiency of the Equity Investment at Risk Determined? • Using a Qualitative Analysis to Assess Sufficiency. • Using a Quantitative Analysis to Determine Sufficiency. • Using a Combination of Qualitative and Quantitative Analyses. • What Is Additional Subordinated Financial Support? • 402 HOLDERS OF EQUITY INVESTMENT AT RISK LACK CHARACTERISTICS OF A CONTROLLING FINANCIAL INTEREST • Who Are the Holders of an Equity Investment at Risk? • What Characteristics Indicate a Lack of Controlling Financial Interest? • Ability to Make Significant Decisions about the Entity’s Ac
