. for vies established or purchased subsequent to january 31 , 2003 , the adoption of fin 46 did not have a material impact on the company 2019s consolidated financial condition or results of operations as there were no material vies which required consolidation . in december 2003 , the fasb issued a revised version of fin 46 ( 201cfin 46r 201d ) , which incorporated a number of modifications and changes made to the original version