A list of statements follows. Select the words necessary to complete the statements. a. A balance sheet summarizes of a company. b. Assets are the probable future economic benefits obtained or controlled by a company as a result of past related parties transactions or events. c. Temporary investments in marketable securities are classified as either available-for-sale securities. f. or d. A company must accrue a loss and a liability from a contingency if it is probable that a liability has been incurred and the amount of the loss can be reasonably estimated. e. Unrealized fair value increases in available-for-sale securities is an example of of a company include affiliated entities such as subsidiaries, trusts for the benefit of employees, its management, and its principal owners or their immediate families. g. A subsequent event is one that occurs between the balance sheet date and the date the annual report is issued.