A legal entity is a VIE if "the total equity investment at risk is not sufficient to permit the legal entity to finance its activities without additional subordinated financial support provided by any parties. What quantitative threshold does the Codification suggest regarding whether the equity investment at risk is sufficient?

Question 10 options:

5% of the legal entity's total assets

5% of the legal entity's total equity

10% of the legal entity's total assets

10% of the legal entity's total equity