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Investors and other variable interest holders in certain specified legal entities (e.g., employee benefit plans sponsored by employers) are exempt from evaluating those entities for consolidation under any consolidation model. In addition, certain legal entities are exempt from evaluating investees in which they hold a variable interest for consolidation under any consolidation model (e.g., investment companies). Exceptions were provided principally because consolidation of these entities would not provide the most relevant information to investors about the assets, liabilities, and operations of the reporting entity.
Care should be taken to understand which reporting entity is subject to an exception. These exceptions are discussed in CG 1.2.3.1 to CG 1.2.3.4.
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