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Basic Question 1 of 3

In most cases, an equity qualifies as a VIE if equity at risk is less than ______ of total assets.

A. 5%.
B. 10%.
C. 20%.

User Contributed Comments 4

User Comment
broadex Where is this 10% coming from?
merc5559 the reading
ashish100 came from ben graham
ashish100 Jk came from reading
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I am happy to say that I passed! Your study notes certainly helped prepare me for what was the most difficult exam I had ever taken.
Andrea Schildbach

Andrea Schildbach

Learning Outcome Statements

describe the types of post-employment benefit plans and implications for financial reports;

CFA® 2026 Level II Curriculum, Volume 2, Module 10.