Direct method Horizontal analysis Market Prospects Trading securities Unrealized gain Jussi Commons Tinancial amen. Financing activities . Equity securities with significant influence Held to Maturity ITM) securities 10 Eficiency Comprehensive income 12 Indirect method Available for sale (AFS) securities 14 Vertical and you 15 17 Liquidity 16 Equity method 11 Operating activites 18 Solvency 19 Investing activities 20 Profitability Mosch cach of de oprons above to the tombs ow. Net change in ecuity for a period, excluding owner investments and distributions Accounting method used for long-term investments when the investor has significant influence over the investee Sain (oss not yet realised by an actual transaction or event such as a sale Transactions with owners and creditors that includrabtaining cash from lasuling art repaying amounts borrowed and intaining cash from or distributing cash to owners Transactions that iwalve purchasing and selling of long-term assets: includes making and collecting notes receivable and investments in other than cash equivalents Activities that involve the production or purchase of merchandise and the sale of goods or services to customers, including experditures related to administering the business 17 Comerty's productivity in us is sesually measured relative lu How much revenue a certain level of esses penerales. Comperty's ability to generale en adequate return on invested capital Evaluation of each financial statement tem or group of items in terms of a specific base amount Company's long-run financial viability and its ability to cover long-term obligations