Search Elements:
- Taxonomy
- us-gaap
- Name
- VariableInterestEntityPrimaryBeneficiaryMember
- Label
- Variable Interest Entity, Primary Beneficiary [Member]
- Period Type
- duration
- Type
- dtr-types:domainItemType
- Definition
- Variable Interest Entities (VIE) in which the entity has a controlling financial interest (as defined) and of which it is therefore the primary beneficiary. A controlling financial interest is determined based on both: (a) the entity''s power to direct activities of the VIE that most significantly impact the VIE''s economic performance and (b) the entity''s obligation to absorb losses of the VIE that could potentially be significant to the VIE or the right to receive benefits from the VIE that could potentially be significant to the VIE. VIEs of which the entity is the primary beneficiary are included in the consolidated financial statements of the entity.
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