Reporting Entity A holds all of the voting shares of Entity XYZ and has previously consolidated Entity XYZ under the voting interest entity model. During the current reporting period, Entity XYZ enters into a contractual arrangement with Reporting Entity B that conveys to Reporting Entity B certain decision-making rights with respect to, and an entitlement to economic returns from, Entity XYZ. Reporting Entity B holds no equity investment in Entity XYZ. Based upon the information provided, discuss the potential consolidation implications for Reporting Entity A and Reporting Entity B stemming from the new contractual arrangement.