. adoption of this statement did not have a material impact on the company 2019s consolidated financial condition or results of operations . in january 2003 , the fasb issued interpretation no . 46 , 201cconsolidation of variable interest entities , an interpretation of arb no . 51 201d ( 201cfin 46 201d ) , which required an enterprise to assess whether consolidation of an entity is appropriate based upon its interests in a variable interest entity