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FELIX

: 2006 : 10-K
· Interpretation 46(R): Consolidation of Variable Interest Entities
Note 19 - Variable Interest Entities

: 2006 : 10-K
· Interpretation 46(R): Consolidation of Variable Interest Entities
Note 22 - SECURITIZATIONS AND VARIABLE INTEREST ENTITIES



: 2006 : 10-K
· Interpretation 46(R): Consolidation of Variable Interest Entities
Note 1 - Summary of Accounting Policies

: 2006 : 10-K
· VARIABLE INTEREST ENTITIES

: 2007 : 10-K
· Note 1 - Summary of Significant Accounting Policies
Consolidation of Variable Interest Entities - Interpretation No. 46(R)









Aetna : 2006 : 10-K
· Investments
Disclosures on variable interest entities.

American Express Company : 2006 : 10-K
· VARIABLE INTEREST ENTITIES
EITF No. 94-01, “Accounting for Tax Benefits Resulting from Investments in Affordable Housing Projects,” and the related accounting guidance of Statement of Position No. 78-9, “Accounting for Investments in Real Estate Ventures” and EITF Topic D-46, “Accounting for Limited Partnership Investments.”

Archer Daniels Midland Company : 2007 : 10-K
· FIN 46, Consolidation of Variable Interest Entities
An interpretation of Accounting Research Bulletin No. 51.

Bank of America : 2006 : 10-K
· Interpretation 46(R): Consolidation of Variable Interest Entities
Note 1 - Summary of Significant Accounting Policiesl; Variable Interest Entities

Bank of America : 2006 : 10-K
· Interpretation 46(R): Consolidation of Variable Interest Entities
Note 7- (Excerpted) Securitization Transactions and Transactions with Special Purpose Entities (“SPEs”)

Bank of America : 2006 : 10-K
· Interpretation 46(R): Consolidation of Variable Interest Entities
Note 1- Summary of Significant Accounting Polcies; Consolidation Accounting Policies


Bank of America : 2006 : 10-K
· Interpretation 46(R): Consolidation of Variable Interest Entities
NOTE 9 – Securitizations; Variable Interest Entities




Bank of America : 2007 : 10-K
· Note 9 – Variable Interest Entities

Caterpillar Inc. : 2006 : 10-K
· Sales and servicing of trade receivables
Excerpts from Note 6. It describes the circumstances whereby a trust did not qualify as a QSPE as defined by SFAS 140. and was therefore consolidated in accordance with FIN 46R, "Consolidation of Variable Interest Entities (revised December 2003), an interpretation of ARB No. 51" as it represents a variable interest entity for which Cat Financial is the primary beneficiary.



Coca-Cola Company : 2006 : 10-K
· Variable Interest Entities
Consolidation of Variable Interest Entities - Interpretation No. 46(R)



Dominion Capitol, Inc. : 2007 : 10-K
· NOTE 17. VARIABLE INTEREST ENTITIES

Dow : 2006 : 10-K
· Variable Interest Entities
FIN No. 46R


DuPont : 2006 : 10-K
· Variable Interest Entities


Ford Motor Company : 2006 : 10-K
· Interpretation 46(R): Consolidation of Variable Interest Entities
NOTE 1 - PRINCIPLES OF PRESENTATION AND CONSOLIDATION (excerpted)

Ford Motor Company : 2006 : 10-K
· Interpretation 46(R): Consolidation of Variable Interest Entities
NOTE 13 - VARIABLE INTEREST ENTITIES

Ford Motor Company : 2007 : 10-K
· NOTE 14. VARIABLE INTEREST ENTITIES

FTI Consulting Global Insurance Services : 2006 : 10-K
· FIN 46(R): Consolidation of Variable Interest Entities

FTI Consulting Global Insurance Services : 2007 : 10-K
· Note 7. Variable Interest Entities

General Electric : 2006 : 10-K
· Interpretation 46(R): Consolidation of Variable Interest Entities
Note 28 - Securitization Entities

General Motors Company : 2007 : 10-K
· 22. Variable Interest Entities

General Motors Corporation : 2006 : 10-K
· Interpretation 46(R): Consolidation of Variable Interest Entities

Hercules Incorporated : 2007 : 10-K
· 3. Variable Interest Entities

Herman Miller, Inc. : 2008 : 10-K
· 3. Variable Interest Entities

Herman Miller, Inc. : 2008 : 10-K
· Note 1. Variable Interest Entities


IBM Corporation : 2006 : 10-K
· Interpretation 46(R): Consolidation of Variable Interest Entities
Note B - Accounting Changes; Standards Implemented

IBM Corporation : 2006 : 10-K
· Interpretation 46(R): Consolidation of Variable Interest Entities
Note B - Accounting Changes; Standards Implemented

International Paper Company : 2006 : 10-K
· FSP FIN 46(R)-5, “Implicit Variable Interests Under FASB Interpretation No. 46(R)
FSP FIN 46(R)-5, “Implicit Variable Interests Under FASB Interpretation No. 46(R), Consolidation of Variable Interest Entities.”

International Paper Company : 2006 : 10-K
· Variable Interest Entities and Preferred Securities of Subsidiaries
Variable Interest Entities and Preferred Securities of Subsidiaries

JP Morgan Chase Bank : 2006 : 10-K
· Interpretation 46(R): Consolidation of Variable Interest Entities
Note 15 – Variable interest entities

JP Morgan Chase Bank : 2007 : 10-K
· Note 1 – Basis of presentation.

JP Morgan Chase Bank : 2007 : 10-K
· Note 17 – Variable interest entities

Key Energy Services : 2007 : 10-K
· Note 1. FIN 46 (Excerpt)

Lehman Brothers : 2006 : 10-K
· Securitizations and Other Off-Balance-Sheet Arrangements
SFAS No. 140


Marathon Oil Corporation : 2006 : 10-K
· Note 4. Variable Interest Entities

Marathon Oil Corporation : 2007 : 10-K
· Note 4. Variable Interest Entities

MetLife : 2006 : 10-K
· Variable Interest Entities

Microsoft Corporation : 2007 : 10-K
· Interpretation 46(R): Consolidation of Variable Interest Entities
Note 1 - Summary of Significant Accounting Polcies; Off-Balance Sheet Arrangements

Prudential Financial, Inc. : 2006 : 10-K
· Variable Interest Entities
FIN 46(R)

Prudential Financial, Inc. : 2006 : 10-K
· FIN No. 46(R), Consolidation of Variable Interest Entities

Prudential Financial, Inc. : 2007 : 10-K
· 4. INVESTMENTS: Excerpt: Variable Interest Entities

Sunoco, Inc. : 2006 : 10-K
· FIN 46
FASB Interpretation No. 46, “Consolidation of Variable Interest Entities,” as revised.


The Goldman Sachs Group Inc. : 2006 : 10-K
· Interpretation 46(R): Consolidation of Variable Interest Entities
Note 3 - Financial Instruments (excerpted)


The Hawksbill Group : 2006 : 10-K
· Note 10. Finance Receivables and Securitizations

The Hawksbill Group : 2006 : 10-K
· Note 9. Variable Interest Entities

The Hawksbill Group : 2007 : 10-K
· Note 12. Variable Interest Entities

The Travelers Companies : 2006 : 10-K
· Variable Interest Entities
Depending on the significance of the company's interests, VIEs are consolidated.

The Travelers Companies : 2007 : 10-K
· 3. INVESTMENTS: Variable Interest Entities
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