Variable interest entity (VIE) consolidation assessment guide

Perform a VIE consolidation assessment for {entity_or_structure}.

Inputs:
- Structure description and purpose: {structure_description}
- Ownership and governance rights: {rights}
- Variable interests and exposures: {variable_interests}
- Decision-making and kick-out rights: {decision_rights}
- Economic outcomes allocation: {economics}
- Framework: {framework}

Output:
1) Assessment steps and key criteria to evaluate (VIE? primary beneficiary?).
2) Evidence checklist (agreements, cash flow rights, guarantees).
3) Conclusion template with assumptions and judgments.
4) Disclosure implications and ongoing reassessment triggers.

Be explicit about which facts drive the conclusion.