An enterprise that holds a variable interest in a variable interest entity (VIE) is required to consolidate the assets, liabilities, revenues, expenses, and noncontrolling interest of that entity if:

  a. The VIE has issued no voting stock.
  b. The variable interest held by the enterprise involves a lease.
  c. The enterprise has a controlling financial interest in the VIE.
  d. Other equity interests in the VIE have the obligation to absorb the expected losses of the VIE.