Name the account that expresses the excess of cost of an investment over the fair market value

Question:

Name the account that expresses the excess of cost of an investment over the fair market value of the subsidiary's net assets. What type of account is this, and where in the is it reported?
Financial Statements
Financial statements are the standardized formats to present the financial information related to a business or an organization for its users. Financial statements contain the historical information as well as current period’s financial...