Wk 3-1 Please explain and advise

As discussed in the text, variable interest entities affect thousands of business enterprises that now, as primary beneficiaries, consolidate entities that qualify as controlled variable interest entities (VIEs). Retrieve the annual reports of one or more of the following companies (or any others you may find) that consolidate VIEs:

• The Walt Disney Company
• General Electric
• Allegheny Energy

Explain for better understanding

• The reasons for consolidation of the company's VIE(s).
• The effect of the consolidation of the VIE(s) on the company's financial statements.