Complete the following descriptions by filling in the blanks using the terms or phrases a through f.

a. subsidiary

b. parent

c. interest revenue

d. current

e. fair value

f. equity method 1. Equity securities that give an investor significant influence are accounted for using the .

2. Available-for-sale debt securities are reported on the balance sheet at .

3. Trading securities are classified as assets.

4. Accrual of interest on bonds held as long-term investments requires a credit to .

5. The controlling investor (more than 50% ownership) is called the , and the investee company is called the .