A holder of a variable interest that is not the primary beneficiary acquired additional variable interests in the variable interest entity

$($VIE$).$ What action, if any, should follow?

A$.$ The holder of the variable interest should reconsider whether it is now the primary beneficiary.

B$.$ The holder of the variable interest should use the voting$-$interest model to determine whether the VIE should be

consolidated.

C$.$ The primary beneficiary should discontinue consolidation of the VIE because the election to consolidate is no longer

allowed.

D$.$ No action is necessary because the primary beneficiary of a VIE does not change subsequent to the initial

assessment.