1.Which of the following would be considered an "Other Comprehensive Income" item?

a. Gain on disposal of discontinued operations

b. Unrealized loss on available-for-sale securities

c. Net income

d. Extraordinary loss related to flood

2.

Parker Company owns 83% of the outstanding stock of Tadeo Company. Parker Company is referred to as the

a. parent.

b. subsidiary.

c. minority interest.

d. affiliate.