AL BATINAH POWER owns 40 % of the voting shares of ACWA POWER BARKA and 30 % of OMAN CEMENT. In addition, OMAN CEMENT owns 5 percent of the shares of ACWA POWER BARKA. OMAN CEMENT also owns 10 percent voting shares of AL BATINAH POWER as well. Briefly explain how AL BATINAH POWER securities should classify and account for its investments in ACWA POWER BARKA and OMAN CEMENT. Marks)