How is control of a VIE determined? * Control is determined by contractual agreement with each individual owner, regardless of the number of shares owned or the amount of invested capital * Control is determined based on the number of shares owned, regardless of the amount of invested capital * Control is divided equally among all owners, regardless of the number of shares owned or the amount of invested capital * Control is determined based on the portion of the VIEs losses each investors is willing to absorb, whether or not the VIE actually incurs losses and without respect to the division of the VIE's gains * Control is determined by proportionate share of invested capital, regardless of the number of shares owned