Appendix E — Industry-Specific Guidance
This appendix discusses considerations related to applying the
consolidation requirements in ASC 810 for the following structures and entities:
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Securitization structures (see Section E.1).
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Collateralized investment vehicles (see Section E.2).
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Real estate structures (see Section E.3).
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LIHTC structures (see Section E.4).
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P&U entities (see Section E.5).
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NFP and health care entities (see Section E.6).