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NOTE to SECTION 2005.8
Item 2.01 of Form 8-K refers to acquisitions or dispositions by "the registrant or any of its majority-owned subsidiaries." Because this reference preceded the variable interest entity consolidation model, the staff believes the intent of this reference is to require reporting of significant acquisitions and dispositions made by the registrant or its consolidated subsidiaries, regardless of whether the consolidated subsidiaries are voting interest entities or variable interest entities. (Last updated: 6/30/2011)
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