【单选题】Which of the following is not a factor that indicates a business enterprise that establishes a variable interest entity (VIE) should consolidate such VIE with its own financial statements?
A.
The business enterprise establishing a VIE has the obligation to absorb potentially significant losses of the VIE.
B.
The business enterprise establishing a VIE receives risks and rewards of the VIE in proportion to equity ownership.
C.
The business enterprise establishing a VIE has the right to receive potentially significant benefits of the VIE.
D.
The business enterprise establishing a VIE has power through voting rights to direct the entity's activities that significantly impact economic performance.
E.
The business enterprise establishing a VIE is a primary beneficiary for the VI